{"id":14787,"date":"2026-08-01T08:03:05","date_gmt":"2026-08-01T08:03:05","guid":{"rendered":"https:\/\/promotionexams.com\/?page_id=14787"},"modified":"2026-08-19T13:20:54","modified_gmt":"2026-08-19T13:20:54","slug":"mcqs-on-subsidariy-instrucytion-on-rp-rules","status":"publish","type":"page","link":"https:\/\/promotionexams.com\/?page_id=14787","title":{"rendered":"MCQS on Subsidiary  Instructions on R&amp;P Rules"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"14787\" class=\"elementor elementor-14787\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ae5426f e-con-full e-flex e-con e-parent\" data-id=\"ae5426f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-616d903 elementor-widget elementor-widget-html\" data-id=\"616d903\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!--\r\n============================================================\r\nCSS ADDA \u00b7 PromotionExams.com\r\nCHAPTER-WISE MCQ PRACTICE + AI COACH  (Reusable Template)\r\n------------------------------------------------------------\r\nTABS:\r\n  1. Practice Quiz   \u2014 chapter-wise quiz (progress, weak areas,\r\n                       chapter filter, mastery stars)\r\n  2. My Performance  \u2014 AI coach: readiness score, focus areas,\r\n                       study plan, spaced-repetition revision queue\r\n\r\nHOW TO REUSE THIS TEMPLATE (3 steps):\r\n  1. In quizConfig below, change:\r\n       quizId   -> a UNIQUE id per topic (e.g. 'RTI-chapterwise-quiz').\r\n                   This keys localStorage; two quizzes sharing an id\r\n                   will share\/overwrite each other's progress!\r\n       topic    -> heading shown in the header\r\n       paper    -> 'Paper 1' \/ 'Paper 2' (shown in the eyebrow line)\r\n  2. Paste your question bank into  const allQuestions = [ ... ]\r\n     (format documented at the array).\r\n     NOTE: No 'year' field \u2014 this template is chapter-wise only.\r\n  3. Nothing else needs editing.\r\n\r\nRESET BEHAVIOUR:\r\n  \u2022 \"Reset Session\" (Practice tab)   -> clears ONLY the current\r\n    session's answers\/score. Lifetime mastery, weak areas and the\r\n    My Performance data are KEPT.\r\n  \u2022 \"Reset My Performance\" (My Performance tab) -> wipes lifetime\r\n    stats, mastery, weak areas and attempt history (with confirm).\r\n\r\nAll progress persists in localStorage (per quizId).\r\n============================================================\r\n-->\r\n\r\n<meta name=\"viewport\" content=\"width=device-width, initial-scale=1, viewport-fit=cover\">\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin>\r\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Crimson+Pro:wght@500;600;700&family=DM+Sans:wght@400;500;600;700&display=swap\" rel=\"stylesheet\">\r\n\r\n<style>\r\n\/* =====================================================\r\n   CSS ADDA \u2014 INTEGRATED PORTAL DESIGN SYSTEM\r\n   NOTE ON FONT STABILITY: all font sizes are in px (not\r\n   rem) so the widget looks identical on every WordPress\r\n   page\/theme, regardless of the site's root font size.\r\n   Key exam-paper typography carries !important to defeat\r\n   theme overrides. 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p{font-size:13.9px;max-width:52ch;margin:0 auto}\r\n.ai-two{display:grid;grid-template-columns:1fr 1fr;gap:18px}\r\n.perf-reset-wrap{margin-top:34px;padding:18px;border:1px dashed #f3c1c1;border-radius:var(--r-lg);background:#fffafa;display:flex;align-items:center;justify-content:space-between;gap:14px;flex-wrap:wrap}\r\n.perf-reset-wrap p{font-size:13.1px;color:var(--mut);flex:1;min-width:220px}\r\n.perf-reset-wrap p b{color:var(--red-d)}\r\n.perf-reset-btn{padding:11px 20px;background:#fff;border:2px solid #f3c1c1;border-radius:var(--r-md);color:var(--red-d);font-size:13.1px;font-weight:700;cursor:pointer;transition:all .25s;font-family:var(--sans);display:flex;align-items:center;gap:7px;white-space:nowrap}\r\n.perf-reset-btn:hover{background:var(--red);border-color:var(--red);color:#fff}\r\n\r\n\/* ---------- RESPONSIVE ---------- *\/\r\n@media(max-width:1024px){.quiz-container{grid-template-columns:minmax(0,1fr) 270px;gap:14px}}\r\n@media(max-width:900px){\r\n  \/* MOBILE: question 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.ai-kpis{grid-template-columns:repeat(2,1fr)}\r\n  .ai-kpi .n{font-size:20.8px}\r\n  .ai-reco{flex-wrap:wrap}\r\n  .ai-reco .go{margin-left:42px}\r\n  .warning-toast{width:calc(100% - 32px);justify-content:center;font-size:12.8px}\r\n  .gp-stat{min-width:76px}\r\n  .perf-reset-wrap{flex-direction:column;align-items:stretch}\r\n  .perf-reset-btn{justify-content:center}\r\n}\r\n\/* very small phones *\/\r\n@media(max-width:380px){\r\n  .gp-header{padding:14px 10px 0}\r\n  .gp-tab{padding:8px 10px;font-size:11.2px}\r\n  .mode-tab{padding:8px 11px;font-size:11.7px}\r\n  .question-text{font-size:16px !important;padding:12px}\r\n  .option-text,.option-letter{font-size:15.5px !important}\r\n  .ai-wrap{padding:6px 8px 24px}\r\n  .quiz-container{padding:0 8px 8px}\r\n  .filter-bar{padding:10px 8px 0}\r\n}\r\n<\/style>\r\n\r\n<div class=\"cwq-portal\" id=\"quizWrapper\">\r\n    <!-- Warning Toast -->\r\n    <div class=\"warning-toast\" id=\"warningToast\">\r\n        <span 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<\/div>\r\n                <div class=\"result-stat\">\r\n                    <div class=\"result-stat-value\" id=\"resultScore\">0%<\/div>\r\n                    <div class=\"result-stat-label\">Score<\/div>\r\n                <\/div>\r\n            <\/div>\r\n            <div class=\"result-buttons\">\r\n                <button class=\"result-btn secondary\" id=\"reviewBtn\"><span class=\"ic\">\ud83d\udc41<\/span> Review<\/button>\r\n                <button class=\"result-btn weak\" id=\"practiceWeakBtn\" style=\"display:none;\"><span class=\"ic\">\u26a0\ufe0f<\/span> Practice Weak<\/button>\r\n                <button class=\"result-btn primary\" id=\"retryBtn\"><span class=\"ic\">\u21bb<\/span> Try Again<\/button>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n\r\n    <!-- ================= HEADER ================= -->\r\n    <header class=\"gp-header\">\r\n        <div class=\"gp-head-top\">\r\n            <div class=\"gp-brand\">\r\n                <div class=\"eyebrow\" id=\"topicEyebrow\">CSS ADDA \u00b7 PromotionExams.com<\/div>\r\n                <h1 id=\"topicName\">Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules <\/h1>\r\n                <p>Chapter-wise MCQs \u00b7 Smart Practice, Weak-Area Drills &amp; AI Coach<\/p>\r\n            <\/div>\r\n            <div class=\"gp-stats\">\r\n                <div class=\"gp-stat\"><div class=\"n\" id=\"hdrTotalQ\">0<\/div><div class=\"l\">MCQs<\/div><\/div>\r\n                <div class=\"gp-stat\"><div class=\"n\" id=\"hdrChapters\">0<\/div><div class=\"l\">Chapters<\/div><\/div>\r\n                <div class=\"gp-stat\"><div class=\"n\" id=\"hdrMastered\">0%<\/div><div class=\"l\">Mastered<\/div><\/div>\r\n                <div class=\"gp-stat clickable\" id=\"weakBadgeHeader\" style=\"display:none;\"><div class=\"n\" id=\"weakCountHeader\">0<\/div><div class=\"l\">Weak Areas<\/div><\/div>\r\n                <div class=\"gp-stat\"><div class=\"n\" id=\"hdrReadiness\">\u2014<\/div><div class=\"l\">Readiness<\/div><\/div>\r\n            <\/div>\r\n        <\/div>\r\n        <nav class=\"gp-tabs\">\r\n            <button class=\"gp-tab active\" data-view=\"practice\"><span class=\"ic\">\u270d\ufe0f<\/span> Practice Quiz<\/button>\r\n            <button class=\"gp-tab\" data-view=\"performance\"><span class=\"ic\">\ud83e\udde0<\/span> My Performance <span class=\"pill\" id=\"perfPill\" style=\"display:none;\">!<\/span><\/button>\r\n        <\/nav>\r\n    <\/header>\r\n\r\n    <!-- ================= VIEW 1 : PRACTICE QUIZ ================= -->\r\n    <div class=\"gp-view active\" id=\"view-practice\">\r\n\r\n    <!-- Mode Selector -->\r\n    <div class=\"mode-selector\">\r\n        <div class=\"mode-tabs\">\r\n            <button class=\"mode-tab active\" data-mode=\"all\" id=\"modeAll\">\r\n                <span class=\"ic\">\ud83d\udccb<\/span> All Questions <span class=\"badge\" id=\"allCount\">0<\/span>\r\n            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            <div class=\"quiz-card-header light\"><h3><span class=\"ic\">\ud83d\udcda<\/span> Filter by Chapter<\/h3><\/div>\r\n                <div class=\"quiz-card-body\" style=\"padding:10px 14px\"><div class=\"filter-list\" id=\"chapterList\"><\/div><\/div>\r\n            <\/div>\r\n            <div class=\"quiz-card weak-areas-card\" id=\"weakAreasCard\" style=\"display:none;\">\r\n                <div class=\"quiz-card-header\"><h3><span class=\"ic\">\u26a0\ufe0f<\/span> Weak Areas<\/h3><\/div>\r\n                <div class=\"quiz-card-body\" style=\"padding:10px 14px\">\r\n                    <div class=\"weak-question-list\" id=\"weakQuestionList\"><\/div>\r\n                    <button class=\"practice-weak-btn\" id=\"practiceWeakAreasBtn\"><span class=\"ic\">\u21bb<\/span> Practice All Weak Areas<\/button>\r\n                <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n\r\n    <!-- Main Container -->\r\n    <div class=\"quiz-container\">\r\n        <!-- Question Panel (primary) -->\r\n        <main class=\"question-panel\">\r\n            <div class=\"question-header\">\r\n                <span class=\"question-number\" id=\"questionNumber\">Question 1 of 20<\/span>\r\n                <div class=\"question-meta\">\r\n                    <div class=\"meta-badge chapter\"><span class=\"ic\">\ud83d\udcd6<\/span> <span id=\"currentQuestionChapter\">\u2014<\/span><\/div>\r\n                    <div class=\"meta-badge weak\" id=\"weakBadge\" style=\"display:none;\"><span class=\"ic\">\u26a0\ufe0f<\/span> <span>Weak<\/span><\/div>\r\n                <\/div>\r\n            <\/div>\r\n            <div class=\"question-body\">\r\n                <div class=\"question-text\" id=\"questionText\">Loading question...<\/div>\r\n                <div class=\"options-list\" id=\"optionsList\"><\/div>\r\n                <div class=\"explanation-box\" id=\"explanationBox\">\r\n                    <div class=\"explanation-title\"><span class=\"ic\">\ud83d\udca1<\/span> Explanation<\/div>\r\n                    <p class=\"explanation-text\" id=\"explanationText\"><\/p>\r\n                <\/div>\r\n                <div class=\"mastery-indicator\" id=\"masteryIndicator\">\r\n                    <span class=\"mastery-label\"><span class=\"ic\">\u2b50<\/span> Mastery:<\/span>\r\n                    <div class=\"mastery-stars\" id=\"masteryStars\">\r\n                        <i>\u2605<\/i><i>\u2605<\/i><i>\u2605<\/i><i>\u2605<\/i><i>\u2605<\/i>\r\n                    <\/div>\r\n                <\/div>\r\n                <div class=\"question-nav\">\r\n                    <button class=\"nav-btn prev\" id=\"prevBtn\"><span class=\"ic\">\u2190<\/span> Previous<\/button>\r\n                    <button class=\"nav-btn check\" id=\"checkBtn\"><span class=\"ic\">\u2713<\/span> Check Answer<\/button>\r\n                    <button class=\"nav-btn next\" id=\"nextBtn\">Next <span class=\"ic\">\u2192<\/span><\/button>\r\n                <\/div>\r\n            <\/div>\r\n        <\/main>\r\n\r\n        <!-- Right Rail: navigator \u2192 progress \u2192 actions -->\r\n        <aside class=\"dashboard-sidebar\">\r\n            <div class=\"quiz-card\">\r\n                <div class=\"quiz-card-header light\"><h3><span class=\"ic\">\ud83d\uddc2\ufe0f<\/span> Question Navigator<\/h3><\/div>\r\n                <div class=\"quiz-card-body\">\r\n                    <div class=\"question-grid\" id=\"questionGrid\"><\/div>\r\n                    <div class=\"legend\">\r\n                        <div class=\"legend-items\">\r\n                            <div class=\"legend-item\"><div class=\"legend-color unattempted\"><\/div><span>New<\/span><\/div>\r\n                            <div class=\"legend-item\"><div class=\"legend-color attempted\"><\/div><span>Seen<\/span><\/div>\r\n                            <div class=\"legend-item\"><div class=\"legend-color correct\"><\/div><span>Correct<\/span><\/div>\r\n                            <div class=\"legend-item\"><div class=\"legend-color incorrect\"><\/div><span>Incorrect<\/span><\/div>\r\n                        <\/div>\r\n                    <\/div>\r\n                <\/div>\r\n            <\/div>\r\n            <div class=\"quiz-card\">\r\n                <div class=\"quiz-card-header\"><h3><span class=\"ic\">\ud83c\udfc6<\/span> Progress &amp; Session<\/h3><\/div>\r\n                <div class=\"quiz-card-body\">\r\n                    <div class=\"progress-combo\">\r\n                        <div class=\"progress-ring-container\">\r\n                            <div class=\"progress-ring\">\r\n                                <svg width=\"100\" height=\"100\">\r\n                                    <circle class=\"progress-ring-bg\" cx=\"50\" cy=\"50\" r=\"42\"><\/circle>\r\n                                    <circle class=\"progress-ring-fill\" cx=\"50\" cy=\"50\" r=\"42\" stroke-dasharray=\"264\" stroke-dashoffset=\"264\" id=\"progressRingFill\"><\/circle>\r\n                                <\/svg>\r\n                                <div class=\"progress-ring-text\">\r\n                                    <span class=\"progress-ring-percentage\" id=\"progressPercentage\">0%<\/span>\r\n                                    <span class=\"progress-ring-label\">Mastered<\/span>\r\n                                <\/div>\r\n                            <\/div>\r\n                        <\/div>\r\n                        <div class=\"stat-col\">\r\n                            <div class=\"stat-row\"><span class=\"stat-label\">Questions<\/span><span class=\"stat-value\" id=\"totalQuestions\">0<\/span><\/div>\r\n                            <div class=\"stat-row\"><span class=\"stat-label\">Attempted<\/span><span class=\"stat-value\" id=\"attemptedCount\">0<\/span><\/div>\r\n                            <div class=\"stat-row\"><span class=\"stat-label\">Correct<\/span><span class=\"stat-value correct\" id=\"correctCount\">0<\/span><\/div>\r\n                            <div class=\"stat-row\"><span class=\"stat-label\">Incorrect<\/span><span class=\"stat-value incorrect\" id=\"incorrectCount\">0<\/span><\/div>\r\n                        <\/div>\r\n                    <\/div>\r\n                    <div class=\"progress-stats-mini\" style=\"margin-top:10px\">\r\n                        <div class=\"progress-stat-mini\"><div class=\"value correct\" id=\"totalCorrectProgress\">0<\/div><div class=\"label\">Lifetime Correct<\/div><\/div>\r\n                        <div class=\"progress-stat-mini\"><div class=\"value incorrect\" id=\"totalWeakProgress\">0<\/div><div class=\"label\">Weak Areas<\/div><\/div>\r\n                    <\/div>\r\n                <\/div>\r\n            <\/div>\r\n            <div class=\"action-buttons\">\r\n                <button class=\"action-btn submit\" id=\"submitBtn\"><span class=\"ic\">\ud83d\udce4<\/span> Submit &amp; View Results<\/button>\r\n                <button class=\"action-btn reset\" id=\"resetBtn\"><span class=\"ic\">\u21ba<\/span> Reset Session<\/button>\r\n                <p class=\"reset-note\">Resets only this session's answers.<br>Lifetime performance &amp; mastery are kept.<\/p>\r\n            <\/div>\r\n        <\/aside>\r\n    <\/div>\r\n    <\/div><!-- \/view-practice -->\r\n\r\n    <!-- ================= VIEW 2 : MY PERFORMANCE (AI COACH) ================= -->\r\n    <div class=\"gp-view\" id=\"view-performance\">\r\n        <div class=\"ai-wrap\">\r\n            <div id=\"aiEmptyState\" class=\"an-card ai-empty\" style=\"display:none;margin-top:24px;\">\r\n                <span class=\"ic\" style=\"font-size:32px\">\ud83e\udde0<\/span>\r\n                <div class=\"big\">Your AI coach is waiting for data<\/div>\r\n                <p>Attempt a few questions in the Practice tab. The coach will then compute your readiness score, detect weak chapters weighted by their share of the question bank, and build a personalised study plan.<\/p>\r\n            <\/div>\r\n\r\n            <div id=\"aiContent\">\r\n                <div class=\"sec-head\" style=\"margin-top:24px;\"><span class=\"num\">01<\/span><h2>Readiness \u2014 AI Assessment<\/h2><span class=\"hint\">weighted by chapter share of the bank<\/span><\/div>\r\n                <div class=\"ai-hero\">\r\n                    <div class=\"ai-ring-card\">\r\n                        <div class=\"ai-ring\">\r\n                            <svg width=\"150\" height=\"150\">\r\n                                <circle class=\"bg\" cx=\"75\" cy=\"75\" r=\"64\"><\/circle>\r\n                                <circle class=\"fg\" cx=\"75\" cy=\"75\" r=\"64\" stroke-dasharray=\"402\" stroke-dashoffset=\"402\" id=\"aiRingFill\"><\/circle>\r\n                            <\/svg>\r\n                            <div class=\"ai-ring-txt\"><span class=\"n\" id=\"aiScore\">0<\/span><span class=\"l\">Readiness \/ 100<\/span><\/div>\r\n                        <\/div>\r\n                        <div class=\"ai-verdict\" id=\"aiVerdict\"><\/div>\r\n                    <\/div>\r\n                    <div class=\"ai-coach-card\">\r\n                        <h3><span class=\"ic\">\ud83e\ude84<\/span> Smart Study Plan \u2014 What to do next<\/h3>\r\n                        <div id=\"aiRecoList\"><\/div>\r\n                    <\/div>\r\n                <\/div>\r\n                <div class=\"ai-kpis\" id=\"aiKpis\"><\/div>\r\n\r\n                <div class=\"sec-head\"><span class=\"num\">02<\/span><h2>Chapter Performance vs Chapter Weight<\/h2><span class=\"hint\">priority = high weight \u00d7 low accuracy<\/span><\/div>\r\n                <div class=\"tbl-scroll\"><table class=\"perf\">\r\n                    <thead><tr><th>Chapter<\/th><th>Weight<\/th><th>Coverage<\/th><th>Accuracy<\/th><th>Status<\/th><th>Action<\/th><\/tr><\/thead>\r\n                    <tbody id=\"perfTableBody\"><\/tbody>\r\n                <\/table><\/div>\r\n\r\n                <div class=\"ai-two\" style=\"margin-top:34px;\">\r\n                    <div>\r\n                        <div class=\"sec-head\" style=\"margin-top:0;\"><span class=\"num\">03<\/span><h2>Revision Queue<\/h2><span class=\"hint\">spaced repetition<\/span><\/div>\r\n                        <div class=\"an-card\" id=\"revisionQueue\"><\/div>\r\n                    <\/div>\r\n                    <div>\r\n                        <div class=\"sec-head\" style=\"margin-top:0;\"><span class=\"num\">04<\/span><h2>Mastery Distribution<\/h2><\/div>\r\n                        <div class=\"an-card\" id=\"masteryDist\"><\/div>\r\n                    <\/div>\r\n                <\/div>\r\n\r\n                <!-- Performance reset (lifetime data) -->\r\n                <div class=\"perf-reset-wrap\">\r\n                    <p><b>Danger zone:<\/b> this permanently erases your lifetime performance for this quiz \u2014 mastery stars, weak areas, accuracy history and the readiness score. Session reset on the Practice tab does <b>not<\/b> touch this data.<\/p>\r\n                    <button class=\"perf-reset-btn\" id=\"resetPerfBtn\"><span class=\"ic\">\ud83d\uddd1\ufe0f<\/span> Reset My Performance<\/button>\r\n                <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div><!-- \/view-performance -->\r\n<\/div>\r\n<script>\r\n\/\/ ==========================================\r\n\/\/ QUIZ CONFIGURATION  \u2190 EDIT PER TOPIC\r\n\/\/ ==========================================\r\nconst quizConfig = {\r\n    \/\/ UNIQUE id per topic. Progress is stored in localStorage under this key,\r\n    \/\/ so two quizzes MUST NOT share the same quizId.\r\n    quizId: 'CHANGE-ME-chapterwise-quiz',\r\n    topic: 'Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules ',                     \/\/ \u2190 shown in header h1\r\n                         \/\/ \u2190 shown in header eyebrow\r\n    masteryThreshold: 3,   \/\/ total correct needed for \"mastered\"\r\n    weakThreshold: 1,      \/\/ wrong attempts before a question is flagged weak\r\n    revisionGapDays: 7     \/\/ days after which a mastered Q re-enters revision\r\n};\r\n\r\n\/\/ ============================================================================\r\n\/\/ SUBSIDIARY INSTRUCTIONS TO THE CENTRAL GOVERNMENT ACCOUNT\r\n\/\/ (RECEIPTS AND PAYMENTS) RULES, 2022        [issued 26-08-2022 by CGA]\r\n\/\/\r\n\/\/ COMPLETE MCQ BANK \u2014 ALL CHAPTERS IN ONE FILE\r\n\/\/ UPSC SO\/Steno \u00b7 CGA AAO \u00b7 LDCE style \u00b7 PYQ-matched framing\r\n\/\/\r\n\/\/ Every stem carries an explicit reference to the Subsidiary Instructions so\r\n\/\/ each item is identifiable in a mixed-subject paper. Explanations cite the\r\n\/\/ exact para\/sub-para. Filter by the `chapter` field to practise one section.\r\n\/\/\r\n\/\/ Sections in this file:\r\n\/\/   SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES              62 Q\r\n\/\/   SI Ch 2 SEC-I: GENERAL INSTRUCTIONS                   35 Q\r\n\/\/   SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS  47 Q\r\n\/\/   SI Ch 2 SEC-III: CONTINGENT CHARGES                   40 Q\r\n\/\/   SI Ch 2 SEC-VI: REFUND OF REVENUE                     18 Q\r\n\/\/   SI Ch 2 SEC-VII: LOANS AND ADVANCES                   56 Q\r\n\/\/   SI Ch 2 SEC-VIII: GRANTS-IN-AID, CONTRIBUTIONS        11 Q\r\n\/\/   SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS  25 Q\r\n\/\/   SI Ch 2 SEC-X: DEPOSITS                               46 Q\r\n\/\/   SI Ch 2 SEC-XI: PENSION                               41 Q\r\n\/\/   SI Ch 2 SEC-XII: MISCELLANEOUS                        18 Q\r\n\/\/   SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT  28 Q\r\n\/\/   SI Ch 3 SEC-II: CANCELLATION AND RE-ISSUE OF CHEQUES  14 Q\r\n\/\/   SI Ch 3 SEC-III: ACKNOWLEDGEMENT OF PAYMENTS          11 Q\r\n\/\/   TOTAL                                                452 Q\r\n\/\/\r\n\/\/ Note: Chapter 2 SEC-IV and SEC-V are not included in this set.\r\n\/\/\r\n\/\/ Fields: id, chapter, question, options[4], correct (0-based), explanation (HTML).\r\n\/\/ ============================================================================\r\n\r\nconst allQuestions = [\r\n\r\n  {\r\n    id: 1,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, departmental officers shall normally receive cash not exceeding a specified amount in each case, unless specially authorised to receive higher amounts through departmental regulations. That amount is:\",\r\n    options: [\r\n      \"Rupees ten thousand\",\r\n      \"Rupees five thousand\",\r\n      \"Rupees two thousand\",\r\n      \"Rupees twenty-five thousand\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.1(1) (read with Rule 5(2)).<\/b> Departmental officers shall normally receive cash <b>not exceeding Rs.5,000\/- (Rupees Five thousand) in each case<\/b>, unless specially authorised to receive higher amounts in cash through departmental regulations.<br><br>The distractors are plausible adjacent ceilings.\"\r\n  },\r\n\r\n  {\r\n    id: 2,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, Non-Tax Revenue or other receipts as prescribed by Government can also be remitted through the online portal of the Government of India known as:\",\r\n    options: [\r\n      \"GeM\",\r\n      \"PFMS\",\r\n      \"NTRP\",\r\n      \"Jeevan Praman\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.1(1).<\/b> Non-Tax Revenue or other receipts as prescribed by Government can be remitted through the online portal of the Government of India viz. <b>NTRP<\/b>. (Direct or indirect taxes may be remitted by taxpayers after logging into the designated portal of <b>CBDT and CBIC<\/b>.)<br><br>(a), (b) and (d) are different systems not named for this purpose.\"\r\n  },\r\n\r\n  {\r\n    id: 3,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the challan to be used for remittance of money into the bank on Government Account is in the Form:\",\r\n    options: [\r\n      \"R.P.R.3, or in electronic Form R.P.R.3E\",\r\n      \"R.P.R.1, or in electronic Form R.P.R.1E\",\r\n      \"R.P.R.6, or in electronic Form R.P.R.6E\",\r\n      \"R.P.R.7, or in electronic Form R.P.R.7E\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.1(1), Note 1 (read with Rule 8(1)).<\/b> The challan in <b>Form R.P.R.7<\/b>, or in electronic <b>Form R.P.R.7E<\/b>, shall be used for remittance of money into the bank on Government Account.<br><br>(b) R.P.R.1 is the pay-in-slip; (c) R.P.R.6\/6E is the receipt book\/e-receipt; (a) R.P.R.3 is the cash book.\"\r\n  },\r\n\r\n  {\r\n    id: 4,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the challan prescribed for deposit of guarantee fee by Institutions is in the Form:\",\r\n    options: [\r\n      \"R.P.R.7A\",\r\n      \"R.P.R.7E\",\r\n      \"R.P.R.8\",\r\n      \"R.P.R.5\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.1(1), Note 2 (read with Rule 26(3)).<\/b> A challan in <b>Form R.P.R.7A<\/b> is prescribed for deposit of <b>guarantee fee<\/b> by the Institutions.<br><br>(b) is the electronic challan for ordinary remittances; (c) is for rupee deposits under the Direct Payment Procedure for externally aided projects; (d) is the register of valuables.\"\r\n  },\r\n\r\n  {\r\n    id: 5,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, instruments being accepted by departmental officers not having cheque drawing powers should be drawn in favour of:\",\r\n    options: [\r\n      \"The Head of the Office, in his personal name\",\r\n      \"The concerned Pay and Accounts Officer, indicating official designation\",\r\n      \"The Controller General of Accounts\",\r\n      \"The accredited bank of the Ministry\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.1(2).<\/b> The instruments accepted by departmental officers <b>not having cheque drawing powers<\/b> should be drawn in favour of (indicating official designation) the <b>concerned Pay and Accounts Officers<\/b>.<br><br>(a), (c) and (d) are not the correct payees for such instruments.\"\r\n  },\r\n\r\n  {\r\n    id: 6,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, revenues and dues received in cash by departmental officers functioning at places other than those of their Pay and Accounts Offices may be remitted to the latter office by means of:\",\r\n    options: [\r\n      \"Postal money orders addressed to the Head of Office\",\r\n      \"Cash carried by a departmental messenger\",\r\n      \"Bank drafts, for being credited into Government Account\",\r\n      \"Adjustment entries in the cash book alone\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.1(2).<\/b> Such revenues and dues may be remitted to the Pay and Accounts Office by means of <b>bank drafts, for being credited into Government Account<\/b>.<br><br>(a), (b) and (d) are not the prescribed mode of remittance.\"\r\n  },\r\n\r\n  {\r\n    id: 7,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, with regard to a cheque tendered in payment of Government dues, which of the following is correct?\\n1. The cheque should be crossed by the drawer before tendering.\\n2. Until the cheque is cleared, the Government cannot admit that payment has been received.\\n3. The receipted challan shall be given to the tenderer only after the cheque or draft has been cleared.\\nSelect the correct answer using the code given below:\",\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: 3,\r\n    explanation: \"<b>Para 1.1(3).<\/b> The cheque should be <b>crossed by the drawer<\/b> before tendering; until cleared, the <b>Government cannot admit that payment has been received<\/b>, and only a preliminary acknowledgement is given at the time of tender; the <b>receipted challan is given to the tenderer after the cheque or draft has been cleared<\/b> (Rule 9).<br><br>All three are correct.\"\r\n  },\r\n\r\n  {\r\n    id: 8,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, when a cheque or draft is tendered to a departmental officer in payment of Government dues, what is given to the tenderer at that stage?\",\r\n    options: [\r\n      \"A preliminary acknowledgement of the receipt of the cheque or draft\",\r\n      \"The receipted challan\",\r\n      \"A stamped receipt in Form R.P.R.6\",\r\n      \"A pay-in-slip in Form R.P.R.1\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.1(3).<\/b> Since payment cannot be admitted until clearance, only the <b>preliminary acknowledgement of the receipt of the cheque or draft<\/b> is given when it is tendered \u2014 in the form: \\\"Received cheque\/draft number \u2026 for Rs \u2026 drawn on \u2026 on account of \u2026\\\".<br><br>(b) follows only after clearance; (b) and (c) are different documents.\"\r\n  },\r\n\r\n  {\r\n    id: 9,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a bank draft drawn on a branch of a bank is tendered at the same (i.e. the drawee) branch for being credited to Government account, the receipted challan may be delivered to the tenderer:\",\r\n    options: [\r\n      \"Only after three working days\",\r\n      \"On the same day, if the draft is otherwise in order\",\r\n      \"Only after the draft is realised through the clearing house\",\r\n      \"Only after the Pay and Accounts Officer authorises it\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.1(5).<\/b> Where a bank draft is tendered at the <b>drawee branch<\/b> itself, the receipted challan may be delivered to the tenderer <b>on the same day if the draft is otherwise in order<\/b>.<br><br>(a), (c) and (d) impose delays not applicable where the draft is tendered at the drawee branch.\"\r\n  },\r\n\r\n  {\r\n    id: 10,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the event of a cheque or draft tendered in payment of Government dues being dishonoured, which of the following is correct?\\n1. The fact shall be reported at once to the tenderer with a demand for payment in cash.\\n2. The dishonoured cheque or draft is returned to the tenderer on surrendering the preliminary acknowledgement or token previously granted.\\n3. The Government cannot accept any liability for loss or damage arising from delay in intimating the dishonour.\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"2 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.1(7).<\/b> On dishonour, the fact shall be <b>reported at once<\/b> to the tenderer with a demand for payment in cash; the instrument is returned on <b>surrendering the preliminary acknowledgement or token<\/b>; and the <b>Government cannot accept any liability for loss or damage<\/b> which may occur as a result of delay in intimating the dishonour.<br><br>All three are correct.\"\r\n  },\r\n\r\n  {\r\n    id: 11,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a cheque or draft is dishonoured, the challan which accompanied it and was presented to the bank shall be:\",\r\n    options: [\r\n      \"Attached to the preliminary acknowledgement and filed with the bank\",\r\n      \"Returned to the tenderer along with the dishonoured instrument\",\r\n      \"Forwarded to the Pay and Accounts Officer for record\",\r\n      \"Retained and destroyed in due course, and not returned to the tenderer\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.1(7).<\/b> The challan accompanying the cheque or draft and presented to the bank <b>should not be returned to the tenderer<\/b> when the dishonoured instrument is returned to him, but <b>should be retained and destroyed in due course<\/b>.<br><br>(a), (b) and (c) contradict this instruction.\"\r\n  },\r\n\r\n  {\r\n    id: 12,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the bank and the departmental office may, at their discretion, refuse to accept cheques or drafts tendered, respectively, on the:\",\r\n    options: [\r\n      \"Last day to the bank, and on the last two working days to the departmental office\",\r\n      \"Last two working days to the bank, and on the last day to the departmental office\",\r\n      \"Last three working days to both\",\r\n      \"Last working day of the month to both\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.1(8)(i).<\/b> The bank and\/or departmental office may, at its discretion, refuse to accept cheques or drafts tendered <b>on the last day to the former (bank), and on the last two working days to the latter (departmental office)<\/b>.<br><br>(b) reverses the two periods; (c) and (d) alter them.\"\r\n  },\r\n\r\n  {\r\n    id: 13,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the bank or departmental office may also refuse to accept cheques or drafts which require clearance at the inter-bank clearing house before credit can be afforded to Government Account, where:\",\r\n    options: [\r\n      \"The amount of the instrument exceeds Rupees five thousand\",\r\n      \"The work of such clearing house is disrupted, or apprehended to get disrupted, so as to impede realisation of credit by the due date\",\r\n      \"The instrument is drawn on a bank outside the district\",\r\n      \"The tenderer is not a registered assessee\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.1(8)(ii).<\/b> Such instruments may be refused if and when the <b>work of the clearing house is disrupted or apprehended to get disrupted so as to impede realisation of credit thereof by the due date<\/b>.<br><br>(a), (c) and (d) are not grounds provided in this sub-para.\"\r\n  },\r\n\r\n  {\r\n    id: 14,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, fees payable by candidates residing outside India for examinations conducted by the Union Public Service Commission or the Staff Selection Commission may be received by the:\",\r\n    options: [\r\n      \"Accredited bank of the Commission in India\",\r\n      \"Central Pension Accounting Office\",\r\n      \"Missions abroad\",\r\n      \"Controller of Aid Accounts and Audit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.1(10).<\/b> Fees payable by candidates in India are remitted to the Commissions by electronic mode or other authorized mode notified by them with Government approval; such fees in the case of candidates <b>residing outside India may be received by the Missions abroad<\/b>.<br><br>(a), (b) and (d) are not the receiving channel for candidates abroad.\"\r\n  },\r\n\r\n  {\r\n    id: 15,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in making rupee deposits to the Government Account in respect of externally aided projects under the Direct Payment Procedure applicable to foreign loans or credits, the Form to be used is:\",\r\n    options: [\r\n      \"R.P.R.5, adjustable by the Head of Office\",\r\n      \"R.P.R.7A, adjustable by the Budget Division\",\r\n      \"R.P.R.1, adjustable by the accredited bank\",\r\n      \"R.P.R.8, adjustable by the Pay and Accounts Officer, Office of the Controller of Aid Accounts and Audit\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.1(11).<\/b> <b>Form R.P.R.8<\/b> shall be used for rupee deposits to the Government Account in respect of externally aided projects under the Direct Payment Procedure, <b>adjustable by PAO, O\/o CAAA<\/b>.<br><br>(a), (b) and (c) are different forms serving other purposes.\"\r\n  },\r\n\r\n  {\r\n    id: 16,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, special instructions relating to acceptance of cheques and bank drafts in payment of Government dues may be issued by a Ministry, Department or Union Territory:\",\r\n    options: [\r\n      \"In consultation with the Controller General of Accounts\",\r\n      \"In consultation with the Comptroller and Auditor-General\",\r\n      \"With the prior approval of the Reserve Bank\",\r\n      \"At its own discretion, without consultation\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.1(3) and (4).<\/b> Such special instructions are issued by a Ministry, Department and\/or Union Territory <b>in consultation with the Controller General of Accounts<\/b>; the CGA may also, on his own, stipulate specific modes in respect of certain categories of departmental officers.<br><br>(b), (c) and (d) are not the consulting or approving authorities here.\"\r\n  },\r\n\r\n  {\r\n    id: 17,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, it is not necessary to issue a receipt to a payer in the case where moneys are received by the field staff of the:\",\r\n    options: [\r\n      \"Department of Posts, on account of sale of postal orders\",\r\n      \"National Savings Organisation, on account of sale of savings boxes\",\r\n      \"Income Tax Department, on account of diet money of witnesses\",\r\n      \"Survey of India, on account of sale of maps\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.2(1).<\/b> It is not necessary to issue a receipt to a payer where the field staff of the <b>National Savings Organisation receive moneys on account of sale of savings boxes<\/b>.<br><br>(a), (c) and (d) are not the exempted case.\"\r\n  },\r\n\r\n  {\r\n    id: 18,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where money is realised not in cash but by recovery from a payment made on a bill setting forth full particulars of the deduction, a receipt may be granted:\",\r\n    options: [\r\n      \"Only with the approval of the Pay and Accounts Officer\",\r\n      \"In every case, as a matter of course\",\r\n      \"Only if specially desired by the payer, the fact of the recovery by deduction being clearly recorded on the receipt\",\r\n      \"Never, since no cash has changed hands\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.2(2).<\/b> In such a case a receipt may be granted <b>only if specially desired by the payer<\/b>, the fact of the recovery having been made by deduction from the bill being <b>clearly recorded on the receipt<\/b>.<br><br>(a), (b) and (d) misstate the position.\"\r\n  },\r\n\r\n  {\r\n    id: 19,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, with regard to the writing and signing of receipts, which one of the following is correct?\",\r\n    options: [\r\n      \"Receipts must be signed in full only where the amount exceeds Rupees five thousand\",\r\n      \"All receipts and all copies must be signed in full over the stamp\",\r\n      \"Receipts may be written in figures only, provided they are signed in full\",\r\n      \"All receipts must be written in figures and in words in the original and signed in full over the 'Cash Received\/Received Payment' stamp, other copies being initialled\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.2(3).<\/b> All receipts must be written <b>in figures and in words in the original and signed in full<\/b> over the 'Cash Received\/Received Payment' stamps; other copies may, however, be <b>initialled<\/b> against the amount already indicated therein over that stamp.<br><br>(a), (b) and (c) misstate the requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 20,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, receipt books to be used by Government officers receiving money on behalf of the Government are machine numbered and in the Form:\",\r\n    options: [\r\n      \"R.P.R.6, the electronic receipt being in R.P.R.6E\",\r\n      \"R.P.R.5, the electronic receipt being in R.P.R.5E\",\r\n      \"R.P.R.7, the electronic receipt being in R.P.R.7E\",\r\n      \"R.P.R.3, the electronic receipt being in R.P.R.3E\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.2(4).<\/b> Receipt books in machine numbered <b>Form R.P.R.6<\/b> shall be used by all Government officers receiving money on behalf of the Government; where money is paid through electronic mode, an <b>e-receipt (downloadable or printable) in R.P.R.6E<\/b> is generated by the system.<br><br>(b) is the register of valuables; (c) is the challan; (d) is the cash book.\"\r\n  },\r\n\r\n  {\r\n    id: 21,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a special form of receipt in place of the prescribed receipt book may be prescribed by departmental regulations in consultation with the:\",\r\n    options: [\r\n      \"Controller General of Accounts\",\r\n      \"Head of Accounting Organisation\",\r\n      \"Comptroller and Auditor-General\",\r\n      \"Pay and Accounts Officer\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.2(4).<\/b> A special form of receipt may be prescribed by <b>departmental regulations in consultation with the Head of Accounting Organisation<\/b>, to suit the convenience of a particular department or office.<br><br>(a), (c) and (d) are not the consulting authority for this purpose.\"\r\n  },\r\n\r\n  {\r\n    id: 22,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, before a receipt book is brought into use:\",\r\n    options: [\r\n      \"The book shall be got attested by the accredited bank\",\r\n      \"The book shall be certified by the Pay and Accounts Officer\",\r\n      \"The number of forms contained therein shall be counted and the result recorded in a conspicuous place in the book over the signature of the Government officer in charge\",\r\n      \"The first and last forms shall be cancelled and preserved\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.2(6).<\/b> Before a receipt book is brought into use, the <b>number of forms contained therein shall be counted and the result recorded in a conspicuous place in the book over the signature of the Government officer in charge of the book<\/b>; counterfoils of used receipt books are kept in his <b>personal custody<\/b>.<br><br>(a), (b) and (d) are not required.\"\r\n  },\r\n\r\n  {\r\n    id: 23,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, receipt books must be kept under lock and key by the:\",\r\n    options: [\r\n      \"Pay and Accounts Officer\",\r\n      \"Head of the Department\",\r\n      \"Cashier of the office\",\r\n      \"Officer authorised to sign the receipt on behalf of the Government\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.2(5).<\/b> The receipt books must be kept <b>under lock and key by the officer authorised to sign the receipt on behalf of the Government<\/b>.<br><br>(a), (b) and (c) are not the custodians prescribed.\"\r\n  },\r\n\r\n  {\r\n    id: 24,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the Forms are matched with their purposes below:\\n1. R.P.R.3 \u2014 Cash book\\n2. R.P.R.4 \u2014 Register of Cheques issued\\n3. R.P.R.5 \u2014 Receipt book\\nWhich of the pairs given above is\/are correctly matched?\",\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: 0,\r\n    explanation: \"<b>Paras 1.2(4) and 1.4(1).<\/b> R.P.R.3 \u2014 <b>cash book<\/b> (correct); R.P.R.4 \u2014 <b>Register of Cheques issued<\/b> by CDDOs (correct); R.P.R.5 \u2014 <b>register of valuables<\/b>, not the receipt book \u2014 the receipt book is <b>R.P.R.6<\/b> (e-receipt R.P.R.6E). Hence only pairs 1 and 2 are correctly matched.\"\r\n  },\r\n\r\n  {\r\n    id: 25,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the general instructions for handling cash apply to all Government officers who are required to:\\n1. Receive Government dues and handle cash\\n2. Perform the functions of Drawing and Disbursing Officers\\n3. Do both of the above\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 3 only\",\r\n      \"2 and 3 only\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.3 (read with Rule 7(2)).<\/b> The instructions shall be observed by all Government officers who are required to <b>(b) receive Government dues and handle cash or (a) perform the functions of Drawing and Disbursing Officers or (c) both<\/b>.<br><br>All three categories are covered.\"\r\n  },\r\n\r\n  {\r\n    id: 26,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a cash chest or almirah holding Government cash and valuables should be secured by:\",\r\n    options: [\r\n      \"Two locks of the same pattern, held by the same custodian\",\r\n      \"A single lock, the key being retained by the Head of Office\",\r\n      \"Two locks of different patterns, so that the keys of one do not fit into the other\",\r\n      \"Three locks, the keys being held by the Head of Office alone\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.3(3).<\/b> The cash chest\/almirah should be secured by <b>two locks of different patterns so that the keys of one do not fit into the other<\/b>. Keys should be kept in different persons' custody where practicable, and in any case apart from each other.<br><br>(a), (b) and (d) defeat the dual-custody safeguard.\"\r\n  },\r\n\r\n  {\r\n    id: 27,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a cash chest secured by two locks of different patterns:\",\r\n    options: [\r\n      \"May be opened by the Head of Office alone at any time\",\r\n      \"May be opened by either custodian acting alone in an emergency\",\r\n      \"May be opened by one custodian with the written permission of the other\",\r\n      \"Should not be opened unless both the custodians of the two locks are present for the purpose\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.3(3).<\/b> The chest <b>should not be opened unless both the custodians of the two locks are present for the purpose<\/b>.<br><br>(a), (b) and (c) permit single-custodian access, defeating the safeguard.\"\r\n  },\r\n\r\n  {\r\n    id: 28,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, duplicate keys of a cash chest should be placed in separate sealed covers and lodged with:\",\r\n    options: [\r\n      \"Different officers of higher rank than the custodians of the chest, and wherever possible kept in the relevant branch of the accredited bank\",\r\n      \"The same officer who holds one of the original keys\",\r\n      \"The Pay and Accounts Officer of the Ministry\",\r\n      \"The Head of the Department in a single sealed cover\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.3(4).<\/b> Duplicate keys should be placed in <b>separate sealed covers and lodged with different officers of higher rank than the custodians of the chest<\/b>; wherever possible such sealed covers should be kept in the relevant branch of the <b>accredited bank<\/b> conducting business of the department.<br><br>(b), (c) and (d) misstate the lodging arrangement.\"\r\n  },\r\n\r\n  {\r\n    id: 29,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, duplicate keys of a cash chest must be sent for examination and returned under fresh sealed covers, with a note kept in the duplicate keys register:\",\r\n    options: [\r\n      \"Once a year, in March\",\r\n      \"Once a year, in April\",\r\n      \"Twice a year, in April and October\",\r\n      \"Once in three years, in April\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.3(5).<\/b> A duplicate keys register is maintained indicating the authorities with whom the keys are lodged; <b>once a year, in April<\/b>, the keys must be sent for examination and returned under fresh sealed covers, with a note kept in the register that they have been <b>inspected and found intact and genuine<\/b>.<br><br>The distractors alter the frequency or the month.\"\r\n  },\r\n\r\n  {\r\n    id: 30,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a Government officer who handles Government money may also handle, in his official capacity, money which does not belong to the Government:\",\r\n    options: [\r\n      \"Freely, provided both are entered in the same cash book\",\r\n      \"Only with the sanction of the Controller General of Accounts\",\r\n      \"Only with the special sanction of the Head of Office\",\r\n      \"In no circumstances whatsoever\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.3(7).<\/b> Such an officer should not, <b>except with the special sanction of the Head of Office<\/b>, be allowed to handle in his official capacity money not belonging to the Government.<br><br>(a) contradicts the separation requirement; (b) misstates the sanctioning authority; (d) is an absolute bar not imposed by the para.\"\r\n  },\r\n\r\n  {\r\n    id: 31,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where under special sanction a Government officer deals with both Government and non-Government money in his official capacity, the requirement is that:\",\r\n    options: [\r\n      \"Non-Government money is credited to the Public Account portion of the Government Account\",\r\n      \"Both are kept in the same cash chest but recorded in separate columns of the cash book\",\r\n      \"Both are accounted for together, the net figure being carried to the Government Account\",\r\n      \"Government money is kept in a cash box separate from the non-Government money, and the non-Government transactions are accounted for in a separate set of books and kept entirely out of the Government Account\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.3(7).<\/b> The <b>Government money should be kept in a cash box separate from the non-Government money<\/b>, and the transactions relating to the latter accounted for in a <b>separate set of books and kept entirely out of the Government Account<\/b>.<br><br>(b), (a) and (c) breach the required separation.\"\r\n  },\r\n\r\n  {\r\n    id: 32,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, with regard to the employment of peons to fetch or carry money, the position is that:\",\r\n    options: [\r\n      \"It should be discouraged; where absolutely necessary, only a man of some length of service and proved trustworthiness should be selected, and where the amount is large, one or more guards should accompany the messenger\",\r\n      \"It is freely permitted, subject to entry in the cash book\",\r\n      \"It is permitted only where the amount does not exceed Rupees five thousand\",\r\n      \"It is absolutely prohibited in all circumstances\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.3(8).<\/b> The employment of peons to fetch or carry money <b>should be discouraged<\/b>. When absolutely necessary, only a man of <b>some length of service and proved trustworthiness<\/b> should be selected, and where the amount to be handled is large, <b>one or more guards should accompany the messenger<\/b>.<br><br>(b), (c) and (d) misstate the position.\"\r\n  },\r\n\r\n  {\r\n    id: 33,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the cash book maintained by all Government officers referred to as the Head of the Office shall be in the Form:\",\r\n    options: [\r\n      \"R.P.R.4\",\r\n      \"R.P.R.3\",\r\n      \"R.P.R.5\",\r\n      \"R.P.R.1\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.4(1)(a) (read with Rule 20).<\/b> The cash book shall be maintained in <b>Form R.P.R.3<\/b>.<br><br>(a) R.P.R.4 is the Register of Cheques issued; (c) R.P.R.5 is the register of valuables; (d) R.P.R.1 is the pay-in-slip.\"\r\n  },\r\n\r\n  {\r\n    id: 34,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, all monetary transactions shall be entered in the cash book:\",\r\n    options: [\r\n      \"At the close of each week, and attested by the cashier\",\r\n      \"At the close of each month, and attested by the Pay and Accounts Officer\",\r\n      \"As soon as they occur, and attested by the Head of the Office in token of check\",\r\n      \"Only when the bank scroll is received, and attested by the accountant\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.4(1)(b).<\/b> All monetary transactions shall be entered in the cash book <b>as soon as they occur and attested by the Head of the Office in token of check<\/b>, subject to the specified exceptions.<br><br>(a), (b) and (d) delay the entry or misstate the attesting authority.\"\r\n  },\r\n\r\n  {\r\n    id: 35,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, an 'Account Payee' crossed cheque drawn in the personal name of a recipient by a Pay and Accounts Officer and routed through a departmental office merely for delivery:\",\r\n    options: [\r\n      \"Must be entered in the Register of Cheques issued in Form R.P.R.4\",\r\n      \"Must be entered in the cash book of that office on the date of receipt\",\r\n      \"Must be entered in the register of valuables in Form R.P.R.5\",\r\n      \"Need not be entered in the cash book of that office; its delivery is recorded in and watched through a separate 'crossed cheques and bank drafts transit register'\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.4(1)(c).<\/b> Such a cheque or draft <b>need not be entered in the cash book<\/b>; its delivery to the concerned party may be recorded in, and watched through, a separate <b>\\\"crossed cheques and bank drafts transit register\\\"<\/b>.<br><br>(a), (b) and (c) misplace the record.\"\r\n  },\r\n\r\n  {\r\n    id: 36,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, cheques issued by Cheque Drawing and Disbursing Officers are required to be entered in a 'Register of Cheques issued' in Form R.P.R.4. Consequently, the cheques that need to be entered in the cash book are:\",\r\n    options: [\r\n      \"Only those cheques drawn by him which are encashable in his capacity as Disbursing Officer for arranging payments in cash\",\r\n      \"All cheques drawn by him, without exception\",\r\n      \"Only those cheques drawn in favour of Government servants\",\r\n      \"No cheques at all, since all are entered in Form R.P.R.4\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.4(1)(d).<\/b> Since cheques issued by CDDOs are entered in the <b>Register of Cheques issued (Form R.P.R.4)<\/b>, <b>only those cheques drawn by him which are encashable in his capacity as Disbursing Officer for arranging payments in cash<\/b> need to be entered in the cash book.<br><br>(b), (c) and (d) misstate the scope of cash book entry.\"\r\n  },\r\n\r\n  {\r\n    id: 37,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, receipts in the form of cheques or demand drafts in favour of Pay and Accounts Officers accepted by Non-cheque Drawing and Disbursing Officers:\",\r\n    options: [\r\n      \"Must be entered in the cash book and also in the register of valuables\",\r\n      \"Need not be entered in the cash book, but should be entered in the register of valuables in Form R.P.R.5 and remitted into the accredited bank by challan\",\r\n      \"Must be entered in the Register of Cheques issued in Form R.P.R.4\",\r\n      \"Must be forwarded to the Pay and Accounts Officer without any record being kept\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.4(1)(e).<\/b> Such receipts <b>need not be entered in the Cash Book<\/b>, but should be entered in the <b>register of valuables (Form R.P.R.5)<\/b> and remitted into the accredited bank by challan for credit to Government Account.<br><br>(a), (c) and (d) misstate the record to be maintained.\"\r\n  },\r\n\r\n  {\r\n    id: 38,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the total of the cash book should be verified by the Head of the Office, or have this done by:\",\r\n    options: [\r\n      \"The writer of the cash book himself\",\r\n      \"The Pay and Accounts Officer\",\r\n      \"Some responsible subordinate other than the writer of the cash book\",\r\n      \"The Internal Audit Officer\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.4(1)(f).<\/b> The cash book should be closed regularly and completely checked; the Head of the Office should verify the total of the cash book or have this done by <b>some responsible subordinate other than the writer of the cash book<\/b>, and initial it as correct.<br><br>(a) defeats the independent-check principle; (a) and (b) are not charged with this verification.\"\r\n  },\r\n\r\n  {\r\n    id: 39,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in order to minimise the balance under 'Traffic Suspense \u2014 Cash-in-Transit' at the close of the financial year, the Ministry of Railways may keep their cash books open for the month of March each year:\",\r\n    options: [\r\n      \"Up to 15th April\",\r\n      \"Up to 10th April\",\r\n      \"Up to 30th April\",\r\n      \"Up to 5th April\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.4(1)(g).<\/b> To minimise the balance under <b>'Traffic Suspense \u2014 Cash-in-Transit'<\/b> at the close of the financial year, the <b>Ministry of Railways<\/b> may keep their cash books open for the month of March each year <b>up to 5th April<\/b>.<br><br>The distractors alter the date.\"\r\n  },\r\n\r\n  {\r\n    id: 40,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, at the end of each month the Head of the Office should verify the cash balance in the cash book and record:\",\r\n    options: [\r\n      \"A signed and dated certificate to that effect\",\r\n      \"An entry in the register of valuables\",\r\n      \"A note in the duplicate keys register\",\r\n      \"A certificate countersigned by the Pay and Accounts Officer\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.4(1)(h).<\/b> At the end of each month, the Head of the Office should verify the cash balance in the cash book and record a <b>signed and dated certificate<\/b> to that effect.<br><br>(b), (c) and (d) are not the prescribed record.\"\r\n  },\r\n\r\n  {\r\n    id: 41,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where verification of the cash balance is not possible on the last working day of a month on account of disbursement of monthly salary and allowances, it may be done:\",\r\n    options: [\r\n      \"On the first working day of the next month, after completing the day's transactions\",\r\n      \"On the first working day of the next month, before making any transactions on that day\",\r\n      \"On any day within the first week of the next month\",\r\n      \"At the end of the next month, along with that month's verification\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.4(1)(h).<\/b> In such a case, verification may be done <b>on the first working day of the next month before making any transactions on that day<\/b>.<br><br>(a), (c) and (d) would allow transactions to intervene or postpone the verification.\"\r\n  },\r\n\r\n  {\r\n    id: 42,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a discrepancy is noticed in the verification of the cash balance in the cash book, the instructions to be followed are those contained in:\",\r\n    options: [\r\n      \"Chapter 1 of the General Financial Rules, 2017\",\r\n      \"Chapter 12 of the General Financial Rules, 2017\",\r\n      \"Section II of Chapter 2 of the General Financial Rules, 2017\",\r\n      \"The Central Public Works Account Code\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.4(1)(h).<\/b> In regard to any discrepancy noticed in the cash balance, the instructions contained in <b>Section II of Chapter 2 of the General Financial Rules, 2017<\/b> should be followed.<br><br>(a), (b) and (d) are not the referenced provisions.\"\r\n  },\r\n\r\n  {\r\n    id: 43,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, when the credit for a remitted cheque or draft appears in the receipt scroll from the bank, the actual date of realisation should be indicated against the original entry in the cash book by the:\",\r\n    options: [\r\n      \"Accredited bank, in the pay-in-slip\",\r\n      \"Pay and Accounts Officer, so as to close the receipt scroll\",\r\n      \"Internal Audit Officer, at the time of audit\",\r\n      \"Cheque Drawing and Disbursing Officer, so as to keep track of outstanding items\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.4(1)(i).<\/b> When the credit appears in the receipt scroll from the bank, the <b>actual date of realisation of the cheque or draft should be indicated by the Cheque Drawing and Disbursing Officer against the original entry in the cash book so as to keep track of outstanding items<\/b>.<br><br>(a), (b) and (c) are not charged with this notation.\"\r\n  },\r\n\r\n  {\r\n    id: 44,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a mistake is discovered in an entry once made in the cash book, the correction shall be made by:\",\r\n    options: [\r\n      \"Drawing the pen through the incorrect entry and inserting the correct one in red ink between the lines, the Head of Office initialling and invariably dating every such correction\",\r\n      \"Erasing the incorrect entry and writing the correct one in its place\",\r\n      \"Over-writing the incorrect figure with the correct figure in the same ink\",\r\n      \"Cancelling the whole page and rewriting it, with the cashier's initials\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.4(1)(j).<\/b> An <b>erasure or over-writing of an entry once made in the cash book is strictly prohibited<\/b>. A mistake should be corrected by <b>drawing the pen through the incorrect entry and inserting the correct one in red ink between the lines<\/b>; the Head of Office should <b>initial every such correction and invariably date his initials<\/b>.<br><br>(b) and (c) are expressly prohibited; (d) is not the prescribed method.\"\r\n  },\r\n\r\n  {\r\n    id: 45,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the duties imposed on the Head of Office in relation to the cash book may be entrusted to a:\",\r\n    options: [\r\n      \"Non-gazetted cashier of the office\",\r\n      \"Subordinate gazetted officer nominated by the Head of Office for this purpose\",\r\n      \"Pay and Accounts Officer of the Ministry\",\r\n      \"Officer of the accredited bank\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.4(1)(k).<\/b> The duties imposed on the Head of Office, as amended in the General Financial Rules (Chapter-I), may be entrusted to a <b>subordinate gazetted officer nominated by the Head of Office for this purpose<\/b>.<br><br>(a), (c) and (d) are not permissible delegates.\"\r\n  },\r\n\r\n  {\r\n    id: 46,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, before bringing a cash book into use, the Head of Office should:\",\r\n    options: [\r\n      \"Obtain the certification of the Pay and Accounts Officer on the first page\",\r\n      \"Get the cash book attested by the accredited bank\",\r\n      \"Count the number of pages and record a certificate of count on the first page of the cash book\",\r\n      \"Cancel the first and last pages and preserve them separately\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.4(1)(l).<\/b> Cash books should be bound in convenient volumes with pages <b>machine numbered<\/b>; before bringing a cash book into use, the Head of Office should <b>count the number of pages and record a certificate of count on the first page<\/b>.<br><br>(a), (b) and (d) are not required.\"\r\n  },\r\n\r\n  {\r\n    id: 47,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a large number of bank drafts and cheques are received by a departmental office, their receipt and remittance into the bank:\",\r\n    options: [\r\n      \"Need not be recorded anywhere until the credit appears in the receipt scroll\",\r\n      \"Must be entered item-wise in the cash book without exception\",\r\n      \"Must be entered item-wise in the Register of Cheques issued\",\r\n      \"Need not be entered item-wise in the cash book; the total of the daily entries of the same classification from the register of valuables may be carried to the cash book with a cross reference to the serial numbers therein\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.4(1)(m).<\/b> It would be sufficient if the <b>total of the daily entries pertaining to the same classification from a register of valuables (Form R.P.R.5)<\/b> is carried to the cash book, <b>giving cross reference in the latter to the serial numbers thereof in the former<\/b>.<br><br>(a), (b) and (c) misstate the simplified procedure.\"\r\n  },\r\n\r\n  {\r\n    id: 48,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the cash book in the Divisions of the Central Public Works Department shall be maintained as per the provisions of the:\",\r\n    options: [\r\n      \"Central Public Works Account Code\",\r\n      \"General Financial Rules, 2017\",\r\n      \"Subsidiary Instructions, in Form R.P.R.3\",\r\n      \"Government Accounting Rules, 1990\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.4(2).<\/b> The cash book in the Divisions of the Central Public Works Department shall be maintained as per the provisions of the <b>Central Public Works Account Code<\/b>.<br><br>(b), (c) and (d) do not govern the CPWD Divisional cash book.\"\r\n  },\r\n\r\n  {\r\n    id: 49,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the cash book in the Missions and Posts abroad shall be maintained in the format and as per the procedure prescribed by the:\",\r\n    options: [\r\n      \"Controller General of Accounts, in consultation with the Reserve Bank\",\r\n      \"Ministry of External Affairs, in consultation with their Principal Chief Controller of Accounts\",\r\n      \"Ministry of Finance, in consultation with the Comptroller and Auditor-General\",\r\n      \"Head of Mission, in consultation with the accredited bank\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.4(3).<\/b> Subject to compliance with the general instructions, the cash book in the Missions and Posts abroad \u2014 involving columns for different foreign currencies, adjusting entries for Indian rupee payments and loss or gain in exchange \u2014 shall be maintained in the format and procedure prescribed by the <b>Ministry of External Affairs in consultation with their Principal Chief Controller of Accounts<\/b>.<br><br>(a), (c) and (d) are not the prescribing authorities.\"\r\n  },\r\n\r\n  {\r\n    id: 50,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the pay-in-slip to be used for paying money into the bank account, using a perforated duplicate for carbon copying, is in the Form:\",\r\n    options: [\r\n      \"R.P.R.3\",\r\n      \"R.P.R.7\",\r\n      \"R.P.R.1\",\r\n      \"R.P.R.8\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.5 (read with Rule 6(1)(a) & (a)).<\/b> The <b>Pay-in-slip in Form R.P.R.1<\/b> (using perforated duplicate for carbon copying) shall be used for paying the money into the bank account.<br><br>(a) is the cash book; (b) is the challan; (d) is for externally aided project rupee deposits.\"\r\n  },\r\n\r\n  {\r\n    id: 51,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, direct utilisation of departmental receipts for departmental expenditure is authorised by the Ministry of Finance through the Controller General of Accounts in which of the following cases?\\n1. Cash receipts utilised by Postmasters and other Heads of Offices of the Department of Posts for departmental purposes\\n2. Cash received by the Forest Department and utilised in meeting immediate local expenditure\\n3. Deposits received at a Civil Court and utilised by the Court to meet claims for the refund of such deposits\\nSelect the correct answer using the code given below:\",\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: 3,\r\n    explanation: \"<b>Para 1.6, items (1), (5) and (3) (read with Rule 6(1)(a)(iii)).<\/b> All three are among the specified cases: cash receipts utilised by <b>Postmasters\/Heads of Offices of the Department of Posts<\/b>; cash received by the <b>Forest Department<\/b> for immediate local expenditure; and <b>deposits received at a Civil Court<\/b> utilised to meet claims for refund of such deposits.<br><br>All three are correct.\"\r\n  },\r\n\r\n  {\r\n    id: 52,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, cash found on the persons of prisoners at the time of their admission to jail may be used by Jail Superintendents, under departmental regulations, for:\",\r\n    options: [\r\n      \"The repayment of similar sums due to other prisoners on their release\",\r\n      \"Meeting the daily dietary expenditure of the jail\",\r\n      \"Payment of wages to prison labour\",\r\n      \"Refund of security deposits of jail staff\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.6(6).<\/b> Cash found on the persons of prisoners at the time of their admission to jail is used for the <b>repayment by Jail Superintendents, under departmental regulations, of similar sums due to other prisoners on their release<\/b>.<br><br>(b), (c) and (d) are not the authorised use.\"\r\n  },\r\n\r\n  {\r\n    id: 53,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the case of the National Library, Calcutta, or any other Government library, direct utilisation of departmental receipts is permitted for:\",\r\n    options: [\r\n      \"Purchase of new books and periodicals for the Library\",\r\n      \"Refund of security deposits of members of the Library and the replacement of books not returned by borrowers, out of their deposit money\",\r\n      \"Payment of salaries to Library staff\",\r\n      \"Payment of commission to book-selling agents\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.6(8).<\/b> In the case of the National Library, Calcutta, or any other Government library, direct utilisation is permitted to allow <b>refund of security deposits of members of the Library and the replacement of books belonging to the library which are not returned by borrowers, out of their deposit money<\/b>.<br><br>(a), (c) and (d) are not the authorised purposes.\"\r\n  },\r\n\r\n  {\r\n    id: 54,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, direct utilisation of departmental receipts is permitted in the case of offices subordinate to the Ministry of External Affairs stationed outside India, to permit utilisation of fees and other receipts towards their departmental expenditure, where:\",\r\n    options: [\r\n      \"The Head of Mission so directs\",\r\n      \"The amount involved does not exceed Rupees five thousand\",\r\n      \"A branch of the accredited bank does not exist\",\r\n      \"The receipts are in foreign currency\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.6(11).<\/b> The permission applies to offices subordinate to the Ministry of External Affairs stationed outside India <b>where a branch of the accredited bank does not exist<\/b>.<br><br>(a), (b) and (d) are not the condition specified.\"\r\n  },\r\n\r\n  {\r\n    id: 55,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the case of All India Radio, direct utilisation of receipts is permitted for payment of commission to:\",\r\n    options: [\r\n      \"Selling agents of maps and priced publications\",\r\n      \"Artists and performers appearing on its programmes\",\r\n      \"Commission agents for sale of films for non-commercial exhibitions\",\r\n      \"Sale agents of All India Radio Programme journals, and to advertising agencies, out of the sale proceeds of the journals and of advertising time in Commercial Service respectively\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.6(12).<\/b> In the case of All India Radio, payment of commission is permitted to <b>(i) sale agents of All India Radio Programme journals, and (ii) advertising agencies<\/b>, out of the sale proceeds of the journals and of advertising time in the Commercial Service of AIR, respectively.<br><br>(c) relates to Films Division [item (15)]; (a) relates to the Survey of India [item (10)].\"\r\n  },\r\n\r\n  {\r\n    id: 56,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, direct utilisation of receipts to permit payment of commission to commission agents out of the sale proceeds of films for non-commercial exhibitions in India is authorised in the case of:\",\r\n    options: [\r\n      \"Films Division\",\r\n      \"All India Radio\",\r\n      \"Department of Publications\",\r\n      \"Survey of India Department\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.6(15).<\/b> In the case of <b>Films Division<\/b>, payment of commission to commission agents out of sale proceeds of films for non-commercial exhibitions in India is permitted.<br><br>(b), (c) and (d) are authorised for different purposes under items (12), (14) and (10) respectively.\"\r\n  },\r\n\r\n  {\r\n    id: 57,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, direct utilisation of the amount of advance deposited by patients as maintenance charges at the time of their admission, to refund the unutilized amount on their discharge, is authorised in the case of the:\",\r\n    options: [\r\n      \"Central Research Institute, Kasauli\",\r\n      \"Central Institute of Psychiatry, Ranchi\",\r\n      \"Regional Poultry Farms, Bhubaneswar\",\r\n      \"Botanical Survey of India\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.6(18).<\/b> In the case of the <b>Central Institute of Psychiatry, Ranchi<\/b>, the amount of advance deposited by patients as maintenance charges at the time of admission may be utilised to refund the unutilized amount to patients discharged from the Institute.<br><br>(a) relates to sale of sera and vaccines [item (17)]; (c) to refunds to private poultry farmers [item (13)]; (d) to refunds to indentors of quinine and purchasers of seeds and plants [item (9)].\"\r\n  },\r\n\r\n  {\r\n    id: 58,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where moneys received on account of revenues or receipts of the Government are utilised to meet departmental payments, and the receipts are in excess of the payments made, the excess shall be:\",\r\n    options: [\r\n      \"Adjusted against the following month's departmental payments\",\r\n      \"Retained in the departmental cash chest as a working balance\",\r\n      \"Remitted to the bank or the Pay and Accounts Officer, as the case may be\",\r\n      \"Credited to a Personal Deposit Account of the Head of Office\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.7(1) (read with Rule 6(1)(a)(iv)).<\/b> If the receipts are in excess of the payments made, the <b>excess shall be remitted to the bank or Pay and Accounts Officer, as the case may be<\/b>.<br><br>(a), (b) and (d) would keep the excess outside the Government Account.\"\r\n  },\r\n\r\n  {\r\n    id: 59,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where departmental receipts are utilised to meet departmental payments, the officer making the remittance of the excess shall note on the challan:\",\r\n    options: [\r\n      \"Only the expenses met from the receipts\",\r\n      \"Only the net receipts remitted to the bank\",\r\n      \"Only the gross receipts, the expenses being shown separately in the cash book\",\r\n      \"The full amount of cash actually received by him and, per contra, the expenses met therefrom, and not merely the net receipts\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 1.7(1).<\/b> The officer making such remittance shall note on the challan <b>the full amount of cash actually received by him and per contra the expenses met therefrom and not merely the net receipts<\/b>; the gross receipts and payments are entered as receipts and expenditure and accounted for as such to the PAO.<br><br>(b), (c) and (a) defeat the gross-basis accounting requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 60,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, when a departmental officer submits a formal claim or bill to the Pay and Accounts Officer in adjustment of departmental receipts temporarily utilised for departmental payments, the endorsement to be made on the 'Nil' claim or bill is:\",\r\n    options: [\r\n      \"\\\"received payment by transfer credit to ......\\\", inserting the head of account to which the amount is creditable\",\r\n      \"\\\"received payment in cash from departmental receipts\\\"\",\r\n      \"\\\"adjusted against permanent advance\\\"\",\r\n      \"\\\"payment authorised under Rule 6(1)(a)(iii)\\\"\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 1.7(2).<\/b> The words <b>\\\"received payment by transfer credit to \u2026\u2026\\\"<\/b> (inserting the head of account to which the amount is creditable) should be endorsed on the <b>'Nil' claim or bill<\/b>, with the necessary superscription to indicate that <b>no cash payment is sought<\/b> against it.<br><br>(b), (c) and (d) are not the prescribed endorsement.\"\r\n  },\r\n\r\n  {\r\n    id: 61,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the conditions in special cases to receive or tender money on account of Government revenues and to deposit it with a bank other than the Reserve Bank or its agent for the purpose of Government transactions shall be authorised by the:\",\r\n    options: [\r\n      \"Reserve Bank, as per its own guidelines\",\r\n      \"Controller General of Accounts, as per approvals of competent authorities\",\r\n      \"Comptroller and Auditor-General\",\r\n      \"Head of Accounting Organisation of the Ministry\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 1.8(1).<\/b> Such conditions shall be <b>authorized by the CGA as per approvals of competent authorities<\/b>.<br><br>(a), (c) and (d) are not the authorising authority.\"\r\n  },\r\n\r\n  {\r\n    id: 62,\r\n    chapter: \"SI Ch 1: RECEIPTS OF GOVERNMENT REVENUES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the forms in which the balances of deposits made with a bank other than the Reserve Bank or its agent shall be included in the Government Account shall be decided by the:\",\r\n    options: [\r\n      \"Reserve Bank, in consultation with the accredited bank\",\r\n      \"Comptroller and Auditor General of India, on the advice of the Controller General of Accounts\",\r\n      \"Controller General of Accounts, on the advice of the Comptroller and Auditor General of India\",\r\n      \"Ministry of Finance, in consultation with the Reserve Bank\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 1.8(2).<\/b> The forms in which such balances shall be included in the Government Account shall be decided by the <b>Controller General of Accounts on the advice of the Comptroller and Auditor General of India<\/b>.<br><br>(b) reverses the roles; (a) and (b) substitute other authorities.\"\r\n  },\r\n\r\n  {\r\n    id: 63,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a payment advice other than an electronically signed advice shall be accompanied by:\",\r\n    options: [\r\n      \"A demand draft drawn in favour of the payee\",\r\n      \"A certificate of the Head of Office as to the correctness of the claim\",\r\n      \"A challan in Form R.P.R.7\",\r\n      \"A cheque for an equal amount drawn in favour of the relevant accredited bank\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.1(1) (read with Rule 13(13)(a)).<\/b> The payment advice other than electronically signed advice shall be accompanied by a <b>cheque for equal amount drawn in favour of the relevant accredited bank<\/b>.<br><br>(a), (b) and (c) are not what must accompany such a payment advice.\"\r\n  },\r\n\r\n  {\r\n    id: 64,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a Cheque Drawing and Disbursing Officer in a Civil Ministry or Department shall withdraw money for such purposes as may be prescribed by:\",\r\n    options: [\r\n      \"The Controller General of Accounts, by general order\",\r\n      \"The Head of the Department, by departmental regulations\",\r\n      \"The Pay and Accounts Officer, by special sanction\",\r\n      \"The accredited bank, by standing instructions\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.1(2).<\/b> A CDDO in a Civil Ministry or Department shall withdraw money for such purposes as may be prescribed by the <b>Controller General of Accounts by general order<\/b>; the CGA may also permit withdrawal by any particular CDDO for any other special purpose.<br><br>(b), (c) and (d) are not the prescribing authority.\"\r\n  },\r\n\r\n  {\r\n    id: 65,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, Cheque Drawing and Disbursing Officers functioning under the Central Public Works Department, departments following the Central Public Works Account Code, and the Forest Department are authorised to draw cheques for the purposes detailed in those codes, and:\",\r\n    options: [\r\n      \"Those purposes are valid only for one financial year at a time\",\r\n      \"Those purposes shall be deemed to be those approved by the Controller General of Accounts\",\r\n      \"Each such purpose requires the prior approval of the Pay and Accounts Officer\",\r\n      \"Each such purpose requires a separate general order of the Controller General of Accounts\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.1(3).<\/b> By way of exception to para 2.1(2), such CDDOs may draw cheques for the purposes detailed in the CPWA Code and the code applicable to the Forest Department, and <b>the purposes detailed in these codes shall be deemed to be those approved by the Controller General of Accounts<\/b>.<br><br>(d), (c) and (a) add approvals that the exception dispenses with.\"\r\n  },\r\n\r\n  {\r\n    id: 66,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a Pay and Accounts Officer or Cheque Drawing and Disbursing Officer shall not draw a cheque or issue a payment advice for withdrawal of money unless the claim complies with the provisions as to:\",\r\n    options: [\r\n      \"Whether the amount is within the permanent advance of the office\",\r\n      \"Whether the payee holds an account with the accredited bank\",\r\n      \"Whether the bill has been preferred by an authorised person and is in the form provided for the purpose\",\r\n      \"Whether the Head of the Department has countersigned every bill\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.1(4).<\/b> No cheque may be drawn or payment advice (including electronically signed advice) issued unless the claim for withdrawal complies with the provisions as to <b>whether the bill has been preferred by an authorized person and in the form provided for this purpose<\/b>.<br><br>(a), (b) and (d) are not the compliance tests stated.\"\r\n  },\r\n\r\n  {\r\n    id: 67,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, save as otherwise provided, no cheque shall be drawn or payment advice prepared:\",\r\n    options: [\r\n      \"Until the payee furnishes a stamped receipt in advance\",\r\n      \"Unless the amount exceeds Rupees five thousand\",\r\n      \"Before the last working day of the month\",\r\n      \"Until it is intended to be issued soon after\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.1(5).<\/b> Save as otherwise provided, <b>no cheque shall be drawn or payment advice be prepared until it is intended to be issued soon after<\/b>.<br><br>(a), (b) and (c) are not conditions imposed by this sub-para.\"\r\n  },\r\n\r\n  {\r\n    id: 68,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, no withdrawal shall be permitted on a claim for the first of any series of payments of pay and allowances to a Government servant, other than a person newly appointed to Government service, unless the claim is supported by:\",\r\n    options: [\r\n      \"A copy of the last pay certificate in Form R.P.R.2 issued by the Drawing and Disbursing Officer of the previous office\",\r\n      \"A medical certificate of fitness in the prescribed form\",\r\n      \"An absentee statement in Form R.P.R.20\",\r\n      \"An increment certificate in Form R.P.R.21\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.1(6).<\/b> Such a claim must be supported by a copy of the <b>last pay certificate (in Form R.P.R.2) issued by the Drawing and Disbursing Officer of the previous office<\/b> in which the Government servant had served.<br><br>(b) is required for a newly appointed or re-employed person; (b) and (c) are different supporting documents.\"\r\n  },\r\n\r\n  {\r\n    id: 69,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the case of presentation of an e-claim, the e-sanction generated in the designated IT payment system may, as far as possible, follow the uniform format suggested in:\",\r\n    options: [\r\n      \"R.P.R.13\",\r\n      \"R.P.R.100\",\r\n      \"R.P.R.10\",\r\n      \"R.P.R.9\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.2(1)(c).<\/b> After prior approval of the competent authority, the authorised signatories generate a digitally signed e-sanction; as far as possible, e-sanction may be generated as per the <b>uniform format suggested in R.P.R.100<\/b>. The DDO then prepares a digitally signed e-bill.<br><br>(d) is the Bill Register; (c) the Bill Transit Register; (a) the pay bill form.\"\r\n  },\r\n\r\n  {\r\n    id: 70,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the case of an e-bill, which one of the following is correct?\",\r\n    options: [\r\n      \"The e-bill requires the ink signature of the Head of the Department\",\r\n      \"Both ink signature and digital signature are required on the e-bill\",\r\n      \"Ink signature will be replaced with digital signature, the system having a repository of digital signature, and the name of the DDO should be communicated to the CDDO or PAO\",\r\n      \"No signature of any kind is required on an e-bill\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.2(1)(d).<\/b> In the case of an e-bill, <b>ink signature will be replaced with digital signature<\/b>; the system developed for processing electronic payments shall have a <b>repository of digital signature<\/b>, and the <b>name of the DDO should be communicated to the CDDO\/PAO<\/b> as the case may be.<br><br>(a), (b) and (d) misstate the requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 71,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a vendor or supplier claims payment for work done, service rendered or articles supplied, such claims shall, unless there are express orders of the Government to the contrary, be submitted through:\",\r\n    options: [\r\n      \"The Pay and Accounts Officer of the Ministry directly\",\r\n      \"The Controller General of Accounts\",\r\n      \"The accredited bank of the Ministry\",\r\n      \"The Head of the Department or other responsible Government officer under whose immediate order the service was done\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.2(2)(a) (read with Rule 14(4)).<\/b> Such claims shall be submitted <b>through the Head of the Department or other responsible Government officer under whose immediate order the service was done or the equivalent was given<\/b> for which payment is demanded.<br><br>(a), (b) and (c) are not the route prescribed.\"\r\n  },\r\n\r\n  {\r\n    id: 72,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the case of claims of and payments to suppliers, all payments exceeding a specified amount shall be through Payment Advices, the limit being as specified from time to time by the Controller General of Accounts. That amount is:\",\r\n    options: [\r\n      \"Rupees five thousand\",\r\n      \"Rupees ten thousand\",\r\n      \"Rupees fifty thousand\",\r\n      \"Rupees one lakh\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.2(2)(c).<\/b> Payment may be made by any authorized mode, provided that <b>all payments exceeding Rs.5,000\/- shall be through Payment Advices<\/b>; this limit shall be as specified from time to time by the CGA, Ministry of Finance. These provisions apply also to claims of and payments to <b>grantee and loanee institutions<\/b>.<br><br>The distractors alter the threshold.\"\r\n  },\r\n\r\n  {\r\n    id: 73,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, claims against the Government which are not preferred within two years of their becoming due would attract the provisions of:\",\r\n    options: [\r\n      \"Rule 14 of the Central Government Account (Receipts and Payments) Rules, 2022\",\r\n      \"Rules 295 to 297 of the General Financial Rules, 2017\",\r\n      \"Rules 33 to 38 of the General Financial Rules, 2017\",\r\n      \"Rule 322 of the General Financial Rules, 2017\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.2(4).<\/b> Claims not preferred within <b>two years<\/b> of becoming due attract the provisions of <b>Rules 295 to 297 of the General Financial Rules, 2017<\/b>; after the relevant requirements are satisfied, they may be presented to the PAO for <b>pre-check payment<\/b>.<br><br>(d) relates to permanent advances; (c) to losses; (a) to modes of withdrawal.\"\r\n  },\r\n\r\n  {\r\n    id: 74,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, payments out of permanent advances or imprest which Government officers are permitted to hold are governed by the General Financial Rules, 2017, and are subject to:\",\r\n    options: [\r\n      \"Adjustment only at the close of the financial year\",\r\n      \"Prior sanction of the Pay and Accounts Officer in each case\",\r\n      \"Recoupment on presentation of bills\",\r\n      \"Countersignature of the Controlling Officer on each payment\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.2(3).<\/b> Government officers may make such payments as are authorized to be paid out of permanent advances or imprest held under orders of competent authority in terms of <b>Rule 322 of the GFR, 2017<\/b>, <b>subject to recoupment on presentation of bills<\/b>.<br><br>(a), (b) and (d) are not the condition attached.\"\r\n  },\r\n\r\n  {\r\n    id: 75,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, for making payments to beneficiaries under Direct Benefit Transfer, the Drawing and Disbursing Officer is permitted to generate bills in electronic form through the designated payment IT portal, namely the:\",\r\n    options: [\r\n      \"Government e-Marketplace portal\",\r\n      \"Non-Tax Receipt Portal\",\r\n      \"Central Public Procurement Portal\",\r\n      \"Public Financial Management System, or any other authorised payment system of the Ministry or Department\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.2(5)(a) and Explanation.<\/b> The DDO may generate bills in electronic form through the designated payment IT portal\/system of the PAO\/CDDO, viz. the <b>Public Financial Management System (PFMS)<\/b>, or any other authorised payment system \u2014 PFMS being the integrated Financial Management System of the <b>Controller General of Accounts<\/b> providing an end-to-end solution for finance related activities.<br><br>(a), (b) and (c) are different portals.\"\r\n  },\r\n\r\n  {\r\n    id: 76,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where the use of a bill purely in a regional language becomes unavoidable, the requirement is that:\",\r\n    options: [\r\n      \"A brief abstract should be endorsed in English under the signature of the preferring officer, stating the amount, the name of the payee and the nature of the payment\",\r\n      \"The bill should be rejected and a fresh bill in English obtained\",\r\n      \"The bill should be translated by the Pay and Accounts Officer before payment\",\r\n      \"The bill should be accompanied by a certified translation by a notary\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.2(5)(b).<\/b> A <b>brief abstract should be endorsed in English under the signature of the preferring officer stating the amount, the name of payee and the nature of the payment<\/b>.<br><br>(b), (c) and (d) are not the prescribed course.\"\r\n  },\r\n\r\n  {\r\n    id: 77,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, e-claims submitted by vendors or suppliers with electronic signature are permitted, provided that all e-claims exceeding a specified amount shall be through digitally signed ones. That amount is:\",\r\n    options: [\r\n      \"Rupees one lakh\",\r\n      \"Rupees ten thousand\",\r\n      \"Rupees fifty thousand\",\r\n      \"Rupees five thousand\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.2(5)(c).<\/b> Vendors\/suppliers can submit e-claims with electronic signature <b>provided that all e-claims exceeding Rs.10,000\/- shall be through digitally signed ones<\/b>; they are encouraged to use system generated e-signed invoices for high value transactions (say <b>Rs.50,000 and above<\/b>). For Government servants, e-sign is an additional option <b>irrespective of the amount<\/b>.<br><br>The distractors are the adjacent figures appearing in the same sub-para.\"\r\n  },\r\n\r\n  {\r\n    id: 78,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, with regard to the amount of a bill, the requirement is that:\",\r\n    options: [\r\n      \"The amount may include paise, provided it is rounded off by the Pay and Accounts Officer\",\r\n      \"The amount may be written in figures alone if the bill is signed in ink\",\r\n      \"The amount of each bill shall be in whole rupees and written in words as well as in figures\",\r\n      \"The amount need be written in words only where it exceeds Rupees ten thousand\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.2(5)(c).<\/b> All bills must be filled in and signed in ink or digitally; entries and signature with ball point pens are also permissible provided they are clear and legible, and <b>the amount of each bill shall be in whole rupees and written in words as well as in figures<\/b>.<br><br>(a), (b) and (d) dilute this requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 79,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, erasures and overwriting in a bill other than in electronic form are absolutely forbidden; if a correction is necessary:\",\r\n    options: [\r\n      \"The incorrect entry should be erased and the correct entry written in its place\",\r\n      \"The whole bill should be cancelled and a fresh bill prepared in every case\",\r\n      \"The incorrect figure should be over-written in the same ink and initialled\",\r\n      \"The incorrect entry should be cancelled neatly in red ink and the correct entry inserted, each such correction being authenticated by the drawing officer with his full signature and date\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.2(5)(e).<\/b> The incorrect entry should be <b>cancelled neatly in red ink and the correct entry inserted<\/b>; each such correction or interpolation should be <b>authenticated by the drawing officer setting his full signature with date against each<\/b>.<br><br>(a) and (b) are expressly forbidden; (b) is not required.\"\r\n  },\r\n\r\n  {\r\n    id: 80,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, charges against two or more major heads should not be included in one bill. To this rule, which of the following are exceptions?\\n1. The allowances of a Government servant drawn with pay, where debitable wholly to the Government\\n2. The bill for refund of Goods and Services Tax\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"Both 1 and 2\",\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.2(5)(g).<\/b> The restriction does not apply to the <b>allowances of a Government servant drawn with pay<\/b> \u2014 the whole of the allowances, even if belonging to two or more major heads, being drawn on a single bill if debitable wholly to the Government \u2014 and the restriction of major heads <b>does not apply to the bill for refund of Goods and Services Tax<\/b>.<br><br>Both are exceptions.\"\r\n  },\r\n\r\n  {\r\n    id: 81,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the full accounts classification recorded on each bill by the drawing officer should also show:\",\r\n    options: [\r\n      \"The IFSC and MICR codes of the drawing office\",\r\n      \"Whether the expenditure is voted or charged, and as far as practicable its allocation between departments or between the Central and State Governments\",\r\n      \"The name and designation of the countersigning authority\",\r\n      \"The balance available under the relevant permanent advance\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.2(5)(f).<\/b> The full accounts classification must be recorded on each bill by the drawing officer, the Budget classification being taken as a guide; the classification should also show <b>whether the expenditure is voted or charged, and as far as practicable its allocation between departments or between Central Government and State Governments<\/b> where necessary.<br><br>(a), (c) and (d) are not part of the classification.\"\r\n  },\r\n\r\n  {\r\n    id: 82,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, spaces left blank either in the money column or in the columns for particulars of a bill should invariably be:\",\r\n    options: [\r\n      \"Initialled by the drawing officer\",\r\n      \"Marked 'Nil' in red ink\",\r\n      \"Covered by oblique lines\",\r\n      \"Left as they are, for the Pay and Accounts Officer to fill in\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.2(5)(k).<\/b> The spaces left blank either in the money column or in the columns for particulars of the bill should invariably be <b>covered by oblique lines<\/b>.<br><br>(a), (b) and (d) are not the prescribed treatment.\"\r\n  },\r\n\r\n  {\r\n    id: 83,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where payment is to be made by direct credit to bank accounts, the particulars that must be prominently written in the bill include:\",\r\n    options: [\r\n      \"Only the beneficiary's name and bank account number\",\r\n      \"The beneficiary's PAN and Aadhaar number alone\",\r\n      \"Only the name of the bank and its branch address\",\r\n      \"The beneficiary's name, name of the bank and branch, address, bank account number, IFSC and MICR Code\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.2(5)(m).<\/b> The details of <b>beneficiary's name, name of the bank and branch, address, bank account number, IFSC (Indian Financial System Code), MICR Code etc.<\/b> of the bank branch must be prominently written in the bill.<br><br>(a), (b) and (c) are incomplete.\"\r\n  },\r\n\r\n  {\r\n    id: 84,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a note to the effect that the amount of the bill is below a specified amount expressed in whole rupees, which is slightly in excess of the total amount of the bill, should invariably be recorded:\",\r\n    options: [\r\n      \"In the body of the bill, in red ink\",\r\n      \"On the reverse of the bill, in black ink\",\r\n      \"In the Bill Register alone\",\r\n      \"In the covering letter forwarding the bill\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.2(5)(n).<\/b> Such a note should invariably be recorded <b>in the body of the bill in red ink<\/b>.<br><br>(b), (c) and (d) misplace the note.\"\r\n  },\r\n\r\n  {\r\n    id: 85,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a bill becomes a voucher only when it is:\",\r\n    options: [\r\n      \"Entered in the Bill Register in Form R.P.R.9\",\r\n      \"Receipted and stamped 'PAID'\",\r\n      \"Passed by the Pay and Accounts Officer\",\r\n      \"Signed by the Drawing and Disbursing Officer\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.2(6)(b).<\/b> A bill becomes a voucher <b>only when it is receipted and stamped 'PAID'<\/b>.<br><br>(a), (c) and (d) are earlier stages in the life of the bill.\"\r\n  },\r\n\r\n  {\r\n    id: 86,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the Bill Register and the Bill Transit Register are, respectively, to be maintained in the Forms:\",\r\n    options: [\r\n      \"R.P.R.9 and R.P.R.13\",\r\n      \"R.P.R.10 and R.P.R.9\",\r\n      \"R.P.R.9 and R.P.R.10\",\r\n      \"R.P.R.17 and R.P.R.18\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.2(6)(d) and (e).<\/b> A <b>Bill Register in Form R.P.R.9<\/b> should be maintained by all Heads of Offices authorized to draw money on bills signed by them; a <b>Bill Transit Register in Form R.P.R.10<\/b> should be maintained by all Heads of Offices authorized to draw money from the PAO\/CDDO.<br><br>(b) reverses the two; (a) and (b) substitute other forms.\"\r\n  },\r\n\r\n  {\r\n    id: 87,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the Bill Register and the Bill Transit Register are required to be reviewed by a gazetted officer, respectively:\",\r\n    options: [\r\n      \"Bi-weekly and monthly\",\r\n      \"Weekly and monthly\",\r\n      \"Monthly and quarterly\",\r\n      \"Monthly and bi-weekly\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.2(6)(d) and (e).<\/b> The Bill Register (R.P.R.9) should be reviewed <b>monthly<\/b> by a gazetted officer; the Bill Transit Register (R.P.R.10) should, <b>to prevent presentation of fraudulent bills<\/b>, be reviewed <b>bi-weekly<\/b> by a gazetted officer, the result of the review being recorded thereon in each case.<br><br>(a) reverses the two periodicities.\"\r\n  },\r\n\r\n  {\r\n    id: 88,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, withdrawal of retirement benefits such as provisional pension, commuted value of pension, gratuity and leave encashment on retirement shall be drawn in the Bill Form:\",\r\n    options: [\r\n      \"R.P.R.50\",\r\n      \"R.P.R.51\",\r\n      \"R.P.R.13\",\r\n      \"R.P.R.15\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.2(6)(f).<\/b> Withdrawal of retirement benefits (Provisional Pension, Commuted value of Pension, Gratuity, Leave Encashment on retirement) shall be drawn in Bill Form <b>R.P.R.50<\/b>. (Form <b>R.P.R.51<\/b> is used for drawing charges on account of withdrawal from the Contingency Fund.)<br><br>(b) and (c) are pay bill forms.\"\r\n  },\r\n\r\n  {\r\n    id: 89,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the Bill Format to be used for drawing charges on account of withdrawal from the Contingency Fund is:\",\r\n    options: [\r\n      \"R.P.R.24\",\r\n      \"R.P.R.51\",\r\n      \"R.P.R.9\",\r\n      \"R.P.R.50\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.2(6)(g).<\/b> <b>Bill Format R.P.R.51<\/b> shall be used for drawing charges on account of withdrawal from the Contingency Fund.<br><br>(d) is for retirement benefits; (c) is the Bill Register; (a) is the Acquittance Roll.\"\r\n  },\r\n\r\n  {\r\n    id: 90,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, with regard to signatures on bills, which of the following is correct?\\n1. No money may be paid on a bill or order signed with a stamp.\\n2. Where the signature is given by a mark, seal, thumb or great toe impression, it shall be attested by some known person.\\n3. Signatures with full name in Indian languages other than Hindi must always be transliterated.\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"2 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.2(7)(a).<\/b> No payment may be made on a bill signed by a junior officer instead of the Head of Office or authorised official; <b>no money may be paid on a bill or order signed with a stamp<\/b>; a signature by <b>mark, seal, thumb or great toe impression shall be attested by some known person<\/b>; and signatures with full name in <b>Indian languages other than Hindi must always be transliterated<\/b>.<br><br>All three are correct.\"\r\n  },\r\n\r\n  {\r\n    id: 91,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, bills affixed with the facsimile signature of the authorised officer may be accepted for payment, if otherwise in order, when presented by:\",\r\n    options: [\r\n      \"Any private vendor supplying goods to a Ministry\",\r\n      \"State Government departments claiming inter-Governmental dues\",\r\n      \"Any autonomous body receiving grants-in-aid\",\r\n      \"The Department of Posts for trunk call charges, and by municipalities and corporations for water and electricity charges, forming sub-vouchers of contingent bills\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.2(7)(b).<\/b> Bills affixed with facsimile signature presented by the <b>Department of Posts for trunk call charges<\/b> and by <b>municipalities and corporations for water and electricity charges<\/b>, forming sub-vouchers of contingent bills, may be accepted if otherwise in order \u2014 as may recovery claims and credit notes with facsimile signature of authorised officers of the Marine, Shipping, Electricity and Forest departments of the <b>Andaman and Nicobar Administration<\/b>.<br><br>(a), (b) and (c) are not covered by this relaxation.\"\r\n  },\r\n\r\n  {\r\n    id: 92,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, unsigned bills prepared on computer and presented on account of dues against the Government for passage fare, cargo and excess luggage charges may be accepted for payment, if otherwise in order, when presented by:\",\r\n    options: [\r\n      \"National Carriers, viz. Indian Railways\",\r\n      \"The Department of Posts\",\r\n      \"Air India and other national airlines only\",\r\n      \"State Road Transport Corporations\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.2(7)(c).<\/b> Unsigned bills prepared on computer, presented by <b>National Carriers viz. Indian Railways<\/b> on account of dues against the Government (for passage fare, cargo and excess luggage charges) forming sub-vouchers of contingent bills, may be accepted if otherwise in order; copies of e-bills of electricity or telephone generated from the respective websites and conforming to the <b>IT Act, 2000<\/b> may also be accepted.<br><br>(b), (c) and (d) are not named in this sub-para.\"\r\n  },\r\n\r\n  {\r\n    id: 93,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where the Head of an Office authorises a Gazetted Officer to sign bills for him during his temporary absence on leave or tour, on his return he should:\",\r\n    options: [\r\n      \"Obtain the countersignature of the Head of the Department on those bills\",\r\n      \"Check that the bills passed and cheques issued during his absence are correct and properly accounted for, and record a certificate to this effect in the cash book\",\r\n      \"Report the matter to the Pay and Accounts Officer for post-check\",\r\n      \"Re-sign all the bills passed during his absence\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.2(7)(d).<\/b> On return, the Head of Office should immediately <b>check that the bills passed and cheques issued by the nominated officer during his absence are correct and the payments properly accounted for, and record a certificate to this effect in the cash book<\/b>. Where the arrangement arises from transfer, the verification is made by the <b>successor officer<\/b> soon after taking charge. The arrangement does not relieve the Head of Office of his responsibility.<br><br>(a), (c) and (d) are not the prescribed action.\"\r\n  },\r\n\r\n  {\r\n    id: 94,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the case of an e-bill generated through a government payment system requiring counter-signature:\",\r\n    options: [\r\n      \"No counter-signature is required at any stage for an e-bill\",\r\n      \"The counter-signature must be digitally affixed on the e-bill itself\",\r\n      \"The counter-signature shall be obtained separately before processing the e-sanction, no counter-signature being required on the e-bill, and the DDO shall certify in the e-bill that it has been obtained\",\r\n      \"The counter-signature is obtained by the Pay and Accounts Officer after payment\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.2(7)(f).<\/b> The counter-signature shall be <b>obtained separately before processing e-sanction for payments and no counter signature shall be required on such e-bills<\/b>; the DDO shall <b>certify in the e-bill that the counter signature of the authorised Government Officer has been obtained<\/b> wherever necessary.<br><br>(a), (b) and (d) misstate the procedure.\"\r\n  },\r\n\r\n  {\r\n    id: 95,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where it is alleged that the original of a bill for money already paid has been lost, a Government officer:\",\r\n    options: [\r\n      \"May issue a duplicate marked 'duplicate' in red ink\",\r\n      \"Must issue a duplicate on the written request of the payee\",\r\n      \"May issue a copy after obtaining an indemnity bond from the payee\",\r\n      \"May not issue a duplicate or copy, but may give a certificate that on a specified day a certain sum was paid to a certain person\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.2(8)(a).<\/b> No Government officer may issue duplicates or copies of bills or other documents for money <b>already paid<\/b> on the allegation that the originals have been lost; if a document is necessary, <b>a certificate may be given that on a specified day a certain sum was paid to a certain person<\/b>.<br><br>(a) applies to a bill lost <b>before<\/b> payment [Para 2.2(8)(b)]; (a) and (b) are not permitted.\"\r\n  },\r\n\r\n  {\r\n    id: 96,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a bill passed by the Drawing Officer is lost before payment or before presentation, before issuing a duplicate the officer who drew the original bill shall:\",\r\n    options: [\r\n      \"Ascertain from the Pay and Accounts Officer or Cheque Drawing and Disbursing Officer that payment has not been made on it\",\r\n      \"Obtain an indemnity bond from the payee in Form R.P.R.26\",\r\n      \"Obtain the sanction of the Head of the Department\",\r\n      \"Publish a notice of the loss in the Official Gazette\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.2(8)(b).<\/b> The officer who drew the original bill shall <b>ascertain from the PAO or CDDO that payment has not been made on it<\/b> before issuing a duplicate. The duplicate must bear distinctly on its face the word <b>'duplicate' written in red ink<\/b>, and the fact must be communicated to the PAO\/CDDO with instructions to <b>refuse payment on the original<\/b> if presented.<br><br>(b), (c) and (d) are not the prescribed pre-condition.\"\r\n  },\r\n\r\n  {\r\n    id: 97,\r\n    chapter: \"SI Ch 2 SEC-I: GENERAL INSTRUCTIONS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a bill other than in electronic form is required to be prepared in duplicate or triplicate:\",\r\n    options: [\r\n      \"Only the last copy shall be signed in full and sent for payment\",\r\n      \"Only one copy shall be signed or counter-signed in full, the other copies being only initialled, and only the original copy shall be sent to the Pay and Accounts Officer or Cheque Drawing and Disbursing Officer for payment\",\r\n      \"All copies shall be initialled only, and any one may be sent for payment\",\r\n      \"All copies shall be signed in full and all shall be sent to the Pay and Accounts Officer\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.2(8)(d).<\/b> <b>Only one copy shall be signed or counter-signed in full and the other copy or copies may be only initialled; only the original copy shall be sent to the PAO or CDDO for payment.<\/b><br><br>(a), (c) and (d) misstate the requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 98,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the instructions on personal claims apply generally to Government servants working in Central Civil Ministries, Departments and Union territories; in their application to claims payable at a departmental office of disbursement under Defence, Railways, Posts and Telecommunications, they are:\",\r\n    options: [\r\n      \"Applicable without any variation whatsoever\",\r\n      \"Wholly inapplicable\",\r\n      \"Subject to such variation or modification as may be authorised by their departmental regulations\",\r\n      \"Applicable only with the prior approval of the Controller General of Accounts in each case\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.3 (Application).<\/b> In their application to such claims under Defence, Railways, Posts and Telecommunications Departments, these instructions are <b>subject to such variation or modification as may be authorized by their departmental regulations<\/b>.<br><br>(a), (b) and (d) misstate the position.\"\r\n  },\r\n\r\n  {\r\n    id: 99,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, bills for monthly pay and fixed allowances of Government servants may be signed at any time not earlier than:\",\r\n    options: [\r\n      \"10 days before the last working day of the month\",\r\n      \"The 20th day of the month to which they relate\",\r\n      \"3 days before the last working day of the month\",\r\n      \"5 days before the last working day of the month by the labour of which such pay and allowances are earned\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.4(1)(a).<\/b> Such bills may be signed at any time <b>not earlier than 5 days before the last working day of the month<\/b> by the labour of which such pay and allowances are earned, and the monthly pay and fixed allowances shall be <b>due for payment on the last working day of the month<\/b> to which they relate.<br><br>The distractors alter the period.\"\r\n  },\r\n\r\n  {\r\n    id: 100,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the pay and allowances for the month of March shall be paid on the:\",\r\n    options: [\r\n      \"First working day of April\",\r\n      \"Last working day of March\",\r\n      \"Day preceding the last working day of March\",\r\n      \"Fifth working day of April\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.4(1)(a).<\/b> While monthly pay and fixed allowances are ordinarily due on the last working day of the month to which they relate, the <b>pay and allowances for the month of March shall be paid on the first working day of April<\/b>.<br><br>The distractors alter the date.\"\r\n  },\r\n\r\n  {\r\n    id: 101,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, if the accredited bank is not open for transacting business on the last working day of the month, salary is:\",\r\n    options: [\r\n      \"To be disbursed in cash from the permanent advance\",\r\n      \"Automatically to be drawn and disbursed on the day preceding the closed day or days\",\r\n      \"To be held over until the accredited bank reopens\",\r\n      \"To be drawn and disbursed on the next working day of the following month\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.4(1)(a).<\/b> If the accredited bank is not open for transacting business on the last working day, salary is <b>automatically to be drawn and disbursed on the day preceding the closed day(s)<\/b>.<br><br>(a), (c) and (d) would delay or misdirect the disbursement.\"\r\n  },\r\n\r\n  {\r\n    id: 102,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, monthly salary bills to be presented at the offices of departmental Pay and Accounts Officers and Cheque Drawing and Disbursing Officers may be signed earlier than 5 days before the last working day, so as to ensure that they reach the concerned office by the:\",\r\n    options: [\r\n      \"25th of the month to which the bills relate\",\r\n      \"15th of the month to which the bills relate\",\r\n      \"20th of the month to which the bills relate\",\r\n      \"10th of the month to which the bills relate\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.4(1)(e).<\/b> Such monthly salary bills may be signed well in time to ensure that they reach the concerned office by the <b>20th of the month to which the bills relate<\/b>.<br><br>The distractors alter the date.\"\r\n  },\r\n\r\n  {\r\n    id: 103,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the case of industrial establishments where disbursement of salaries is not staggered but made on a single day, the amount required may be drawn on the day preceding the day of disbursement if that day happens to be a half working day, subject to:\",\r\n    options: [\r\n      \"The prior approval of the Pay and Accounts Officer in each case\",\r\n      \"A certificate of the Head of the Department\",\r\n      \"The amount not exceeding Rupees fifty thousand\",\r\n      \"Suitable overnight security arrangements being made for the safe custody of the amounts drawn\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.4(1)(d).<\/b> The amount may be drawn on the preceding day where the disbursement day is a half working day, <b>subject to suitable overnight security arrangements being made for the safe custody of the amounts drawn<\/b>.<br><br>(a), (b) and (c) are not the condition specified.\"\r\n  },\r\n\r\n  {\r\n    id: 104,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, separate bills for pay and allowances for part of a month may be presented and paid before the end of the month in which of the following cases?\\n1. When a Government servant is transferred to another account circle, or within the same circle involving change of Drawing and Disbursing Officer\\n2. When a Government servant finally quits the service of the Government, or is transferred to foreign service or on deputation to a State Government\\n3. When a Government servant proceeds on transfer, deputation, leave or vacation to or from a place outside India\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1, 2 and 3\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.4(2), clauses (a), (b) and (c).<\/b> Part-month drawal is permitted on transfer\/deputation\/leave\/vacation to or from a place outside India (or between two places outside India); on transfer to another account circle or a change of DDO within the same circle; and when a Government servant finally quits service, or is transferred to foreign service or on deputation to a State Government.<br><br>All three are correct.\"\r\n  },\r\n\r\n  {\r\n    id: 105,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, bills for pay, fixed allowances and leave salary in respect of Government servants generally shall be prepared in the Form:\",\r\n    options: [\r\n      \"R.P.R.48\",\r\n      \"R.P.R.13\",\r\n      \"R.P.R.14\",\r\n      \"R.P.R.15\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.4(3)(a).<\/b> Bills for pay, fixed allowances (including permanent travelling allowance and conveyance allowance) and leave salary shall be prepared in <b>Form R.P.R.13<\/b>. The Children Education Allowance Claim-cum-Bill and other personal claims-cum-Bill (viz. OTA etc.) are drawn in <b>Form R.P.R.48<\/b>.<br><br>(d) is for the President, Vice-President, Ministers etc.; (c) is the travelling allowance bill.\"\r\n  },\r\n\r\n  {\r\n    id: 106,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, pay and fixed allowances of the President, Vice-President, Ministers and Officers appointed under the seal of the President, and of non-officials appointed on Committees set up by Government, will be claimed on bills in the Form:\",\r\n    options: [\r\n      \"R.P.R.16\",\r\n      \"R.P.R.13\",\r\n      \"R.P.R.15\",\r\n      \"R.P.R.17\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.4(3)(b).<\/b> Such pay and fixed allowances will be claimed on bills in <b>Form R.P.R.15<\/b>. (Their <b>travelling allowance<\/b> claims are presented on bills in <b>Form R.P.R.16<\/b> under Para 2.7(1).)<br><br>(b) is the general pay bill form; (d) is the Pay Bill Register.\"\r\n  },\r\n\r\n  {\r\n    id: 107,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a separate pay bill should be prepared for which of the following?\\n1. Establishments whose charges are debitable to different heads of account\\n2. Personnel to whom salary is payable individually by payment advice or cheque under special conditions\\n3. Personnel covered under the National Pension System\\nSelect the correct answer using the code given below:\",\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: 3,\r\n    explanation: \"<b>Para 2.4(3)(c).<\/b> A separate pay bill should be prepared for establishments whose charges are debitable to <b>different heads of account<\/b>; for personnel to whom salary is payable individually by payment advice or cheque under special conditions as per Rule 14; and for <b>personnel covered under the National Pension System<\/b>.<br><br>All three are correct.\"\r\n  },\r\n\r\n  {\r\n    id: 108,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the totals of the money columns of a pay bill other than in electronic form must be checked by:\",\r\n    options: [\r\n      \"The drawing officer himself, or by some responsible person other than the person preparing the bill\",\r\n      \"The person preparing the bill, and countersigned by the cashier\",\r\n      \"The Pay and Accounts Officer before pre-check\",\r\n      \"The Head of the Department in every case\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.4(3)(d).<\/b> Entries in all the money columns shall be totalled separately under each section and part, the totals being <b>written in red ink<\/b>; the totals <b>must be checked by the drawing officer himself or by some responsible person other than the person preparing the bill<\/b>.<br><br>(b) defeats the independent-check principle; (b) and (c) are not the checking authority at this stage.\"\r\n  },\r\n\r\n  {\r\n    id: 109,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the Pay Bill Register and the abstract of Pay Bill shall be maintained, respectively, in the Forms:\",\r\n    options: [\r\n      \"R.P.R.20 and R.P.R.21\",\r\n      \"R.P.R.17 and R.P.R.18\",\r\n      \"R.P.R.13 and R.P.R.14\",\r\n      \"R.P.R.18 and R.P.R.17\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.4(3)(g).<\/b> A <b>Pay Bill Register in Form R.P.R.17<\/b> (and R.P.R.17 Part II for other payment\/reimbursement made) and an <b>abstract of Pay Bill in Form R.P.R.18<\/b> shall be maintained \u2014 the former being a ledger of dues payable and deductions made, the latter an abstract of pay and allowance bills presented for payment. <b>No office copy of a regular monthly pay and allowances bill need be maintained.<\/b><br><br>(d) reverses the two forms.\"\r\n  },\r\n\r\n  {\r\n    id: 110,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the absentee statement and the increment certificate are to be furnished, respectively, in the Forms:\",\r\n    options: [\r\n      \"R.P.R.17 and R.P.R.18\",\r\n      \"R.P.R.21 and R.P.R.20\",\r\n      \"R.P.R.20 and R.P.R.21\",\r\n      \"R.P.R.22 and R.P.R.23A\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Paras 2.4(4) and 2.4(5).<\/b> The monthly bill shall be supported by an <b>absentee statement in Form R.P.R.20<\/b> where a Government servant was absent during the month; to the first bill in which a periodical increment is drawn, a certificate in <b>Form R.P.R.21<\/b> shall be appended.<br><br>(b) reverses the two forms.\"\r\n  },\r\n\r\n  {\r\n    id: 111,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, subscription towards the General Provident Fund or Contributory Provident Fund shall be deducted from the pay bills of employees who joined Government service:\",\r\n    options: [\r\n      \"On or after 1-1-2004, except the Armed Forces\",\r\n      \"On or after 1-1-1986, except the Armed Forces\",\r\n      \"Before 1-4-2008, except the Armed Forces\",\r\n      \"Before 1-1-2004, except the Armed Forces\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.4(7)(a) and (b).<\/b> GPF\/CPF subscription is deducted for employees who joined Government service <b>before 1-1-2004 (except Armed Forces)<\/b>; contribution towards the <b>National Pension System<\/b> is deducted in respect of employees who joined <b>on or after 1-1-2004 (except Armed Forces)<\/b>.<br><br>(a) states the NPS category; the other options substitute unrelated dates.\"\r\n  },\r\n\r\n  {\r\n    id: 112,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the case of General Pool accommodation under the control of the Director of Estates, after booking the amount of licence fee deductions to the receipt head, the Pay and Accounts Officer will pass on the schedule:\",\r\n    options: [\r\n      \"Online, to the Directorate of Estates, New Delhi\",\r\n      \"In physical form, to the Public Works Divisional office\",\r\n      \"To the Controller General of Accounts\",\r\n      \"To the accredited bank of the Ministry\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.4(7)(d)(v).<\/b> For General Pool accommodation, the Directorate of Estates issues standing demand statements; the Head of Office\/DDO makes the deductions and prepares a schedule, and after booking the deductions to the receipt head, the <b>PAO will pass on the schedule online to the Directorate of Estates, New Delhi<\/b>.<br><br>(b), (c) and (d) misdirect the schedule.\"\r\n  },\r\n\r\n  {\r\n    id: 113,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a sum disallowed from a travelling allowance bill by the Pay and Accounts Officer may be recovered from the next payment of travelling allowance, or in cash, or from the next pay bill if the Government servant does not present any other travelling allowance bill within:\",\r\n    options: [\r\n      \"Six months\",\r\n      \"A month\",\r\n      \"Three months\",\r\n      \"A fortnight\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.4(7)(e).<\/b> A sum disallowed from a pay bill may be recovered from the <b>next pay bill<\/b>; a sum disallowed from a travelling allowance bill may be recovered from the next payment of travelling allowance, or in cash, or from the next pay bill if the Government servant concerned does not, <b>within a month<\/b>, present any other travelling allowance bill.<br><br>The distractors alter the period.\"\r\n  },\r\n\r\n  {\r\n    id: 114,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where the pay of a Government servant is attached by an order of a Court of Law, the record of deductions is to be kept in the Form:\",\r\n    options: [\r\n      \"R.P.R.25\",\r\n      \"R.P.R.24\",\r\n      \"R.P.R.22\",\r\n      \"R.P.R.26\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.4(7)(f)(i).<\/b> It is the duty of the officer receiving the attachment order to see that the proper deduction is made and to <b>keep a record of such deductions in Form R.P.R.22<\/b>.<br><br>(b) is the Acquittance Roll; (a) is the register of undisbursed pay and allowances; (d) is the indemnity bond.\"\r\n  },\r\n\r\n  {\r\n    id: 115,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in execution of a decree other than a decree for maintenance, the portion of salary exempt from attachment under the Code of Civil Procedure, 1908 is:\",\r\n    options: [\r\n      \"The first one thousand rupees and one-half of the remainder\",\r\n      \"The first two hundred rupees and one-half of the remainder\",\r\n      \"One-third of the salary\",\r\n      \"The first one thousand rupees and two-third of the remainder\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.4(7)(f)(iii), quoting section 60(1) of the Code of Civil Procedure, 1908.<\/b> In execution of any decree <b>other than a decree for maintenance<\/b>, salary to the extent of the <b>first one thousand rupees and two-third of the remainder<\/b> is exempt from attachment. In execution of a decree <b>for maintenance<\/b>, <b>one-third of the salary<\/b> is exempt.<br><br>(b) reflects limits in force before 1st February 1977, retained here as a distractor.\"\r\n  },\r\n\r\n  {\r\n    id: 116,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where the total gross emoluments of a Government servant are 'X' and the allowances declared exempt from attachment (together with any subsistence grant during suspension) are 'Y', the maximum amount attachable by a Civil Court for decrees other than decrees for maintenance is:\",\r\n    options: [\r\n      \"(X \u2212 Y \u2212 1000) \/ 3\",\r\n      \"(X \u2212 Y \u2212 1000) \/ 2\",\r\n      \"(X \u2212 Y) \/ 3\",\r\n      \"(X \u2212 1000) \/ 3\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.4(7)(f)(v).<\/b> The maximum amount attachable is <b>(X \u2212 Y \u2212 1000)\/3<\/b>, where X is the total gross emoluments and Y the allowances declared exempt from attachment plus any subsistence grant or allowance during suspension.<br><br>The distractors alter the divisor or omit an element of the formula.\"\r\n  },\r\n\r\n  {\r\n    id: 117,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a portion of salary liable to attachment has been under attachment, whether continuously or intermittently, for a total period of twenty-four months, that portion shall be exempt from attachment until the expiry of a further period of:\",\r\n    options: [\r\n      \"Three months\",\r\n      \"Twelve months\",\r\n      \"Twenty-four months\",\r\n      \"Six months\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.4(7)(f)(iii), proviso.<\/b> Where such a portion has been under attachment for a total period of <b>twenty-four months<\/b>, it shall be exempt from attachment <b>until the expiry of a further period of twelve months<\/b>; and where the attachment was in execution of one and the same decree, after twenty-four months it shall be <b>finally exempt<\/b> from attachment in execution of that decree.<br><br>The distractors alter the further period.\"\r\n  },\r\n\r\n  {\r\n    id: 118,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, which of the following allowances have been declared exempt from attachment by order of a Court?\\n1. All kinds of travelling allowances and conveyance allowances\\n2. All house-rent allowances and dearness allowance\\n3. Children's education allowance and all amounts paid by way of reimbursement of medical expenses\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"2 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.4(7)(f)(iv).<\/b> The allowances declared exempt include all kinds of <b>travelling<\/b> and <b>conveyance<\/b> allowances; allowances for cost of uniforms and rations; compensation for higher cost of living; all <b>house-rent allowances<\/b>; <b>dearness allowance<\/b> or other relief against increased cost of living; foreign allowance; <b>children's education allowance<\/b>; and <b>all amounts paid by way of reimbursement of medical expenses<\/b>. <b>Dearness pay<\/b> is also exempt.<br><br>All three groups are exempt.\"\r\n  },\r\n\r\n  {\r\n    id: 119,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a new attachment order has the result of the total attachable amount exceeding the maximum limit prescribed, the disbursing officer shall:\",\r\n    options: [\r\n      \"Recover the excess amount notwithstanding the limit\",\r\n      \"Refer the matter to the Pay and Accounts Officer for orders\",\r\n      \"Retain the new order until the earlier attachment is fully satisfied\",\r\n      \"Return the new attachment order to the court concerned with a statement showing particulars of existing attachments, amounts withheld and paid to date, and amounts remaining to be recovered\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.4(7)(g)(ii).<\/b> The disbursing officer shall <b>return the new attachment order to the court concerned with a statement showing<\/b> (x) particulars of the existing attachment(s), (y) particulars of the amount(s) withheld and paid up-to-date into the Court(s) concerned, and (z) the amount(s) remaining to be recovered.<br><br>(a), (b) and (c) are not the prescribed action.\"\r\n  },\r\n\r\n  {\r\n    id: 120,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, deductions on account of subscriptions to recognised provident funds, taxes on income, dues of co-operative societies and debts due to Government should be made from:\",\r\n    options: [\r\n      \"The non-attachable portion of the Government servant's salary\",\r\n      \"The attachable portion of the Government servant's salary\",\r\n      \"The gross salary before computing the attachable portion\",\r\n      \"Any portion, at the discretion of the disbursing officer\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.4(7)(h).<\/b> Such deductions should be made from the <b>non-attachable portion of the Government servant's salary<\/b>.<br><br>(b), (c) and (d) would encroach on the amount available to the decree-holder or misstate the rule.\"\r\n  },\r\n\r\n  {\r\n    id: 121,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the cost of remittance to a Court of money realised under its attachment order shall be:\",\r\n    options: [\r\n      \"Recovered from the decree-holder before remittance\",\r\n      \"Deducted from the amount realized, the net amount being remitted to the Court\",\r\n      \"Recovered separately from the Government servant\",\r\n      \"Borne by the Government as an office contingency\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.4(7)(j).<\/b> The cost, if any, of remittance to a Court of money realized under its attachment order shall be <b>deducted from the amount realized and the net amount remitted to the Court<\/b>.<br><br>(a), (c) and (d) misplace the cost.\"\r\n  },\r\n\r\n  {\r\n    id: 122,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, recoveries from the salaries of Government servants on account of professional tax levied under a State Act and dues of registered Co-operative Societies:\",\r\n    options: [\r\n      \"Are credited to the Consolidated Fund of India\",\r\n      \"Are credited to the Public Account portion of the Government Account\",\r\n      \"Are not a part of Government Account and shall be paid directly to the concerned, either through e-payment or cheque\",\r\n      \"Are retained by the Drawing and Disbursing Officer as a deposit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.4(7)(k)(i).<\/b> These recoveries <b>are not a part of Government Account and shall be paid directly to the concerned either through e-payment or cheque<\/b>. A DDO may effect co-operative society recoveries only if the Government servant <b>authorizes him in writing<\/b> and the authorisation is clear, unambiguous and not revoked.<br><br>(a), (b) and (d) wrongly route these recoveries through the Government Account.\"\r\n  },\r\n\r\n  {\r\n    id: 123,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a competent authority authorises the drawal of pay and allowances of a newly appointed Government servant without a medical certificate of fitness, that drawal is for a period not exceeding:\",\r\n    options: [\r\n      \"One month\",\r\n      \"Six months\",\r\n      \"Three months\",\r\n      \"Two months\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.4(8).<\/b> Where the competent authority under any rule or order authorizes the drawal of pay and allowances of a newly appointed Government servant for a period <b>not exceeding two months<\/b> without a medical certificate of fitness, a certificate to this effect shall be furnished in the first pay bill.<br><br>The distractors alter the period.\"\r\n  },\r\n\r\n  {\r\n    id: 124,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, arrears of dearness allowance or dearness pay sanctioned retrospectively after the transfer of a Government servant shall be drawn and paid by the Drawing and Disbursing Officer responsible for the new post:\",\r\n    options: [\r\n      \"Without getting the 'due and drawn' statement verified by the previous Drawing and Disbursing Officer\",\r\n      \"Only after the 'due and drawn' statement is verified by the previous Drawing and Disbursing Officer\",\r\n      \"Only with the prior approval of the Pay and Accounts Officer\",\r\n      \"Only after the Government servant furnishes a fresh Last Pay Certificate\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.4(9)(b).<\/b> Such arrears shall be drawn and paid by the DDO responsible for the new post <b>without getting the 'due and drawn' statement verified by the previous Drawing and Disbursing Officer<\/b> \u2014 in contrast to arrears on refixation of pay under sub-para (a), where verification is required.<br><br>(b), (c) and (d) reinstate requirements the sub-para dispenses with.\"\r\n  },\r\n\r\n  {\r\n    id: 125,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the leave salary of a Government servant shall ordinarily be drawn from the office of disbursement:\",\r\n    options: [\r\n      \"Of the Head of the Department concerned\",\r\n      \"From which his pay was being drawn immediately before proceeding on leave\",\r\n      \"From which his pay will be drawn on return from leave\",\r\n      \"Nearest to the place where the leave is spent\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.4(10)(a).<\/b> Subject to special orders or departmental regulations, the leave salary shall be drawn from the office of disbursement <b>from which his pay was being drawn immediately before proceeding on leave<\/b>; where leave is followed by transfer, any portion not drawn at the old station may be drawn at the office of disbursement for the new post.<br><br>(a), (c) and (d) are not the ordinary rule.\"\r\n  },\r\n\r\n  {\r\n    id: 126,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a Government servant granted terminal leave or refused leave shall be paid in lump sum the amount equivalent to leave salary and allowances for the entire period of such leave, excluding:\",\r\n    options: [\r\n      \"Children's Education Allowance, which is not payable at all during such leave\",\r\n      \"Dearness Allowance, which is paid separately on the expiry of the leave\",\r\n      \"Compensatory City Allowance and House Rent Allowance, which are paid each month in arrears on the expiry of the refused leave for that month\",\r\n      \"Travelling Allowance, which is paid along with the last pay certificate\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.4(10)(d).<\/b> The lump sum excludes <b>Compensatory City Allowance and House Rent Allowance<\/b>; these, if otherwise admissible, are <b>paid each month in arrears on the expiry of the refused leave for that month<\/b>.<br><br>(a), (b) and (d) misstate the exclusions.\"\r\n  },\r\n\r\n  {\r\n    id: 127,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, with regard to a computer generated pay slip issued to an employee, which one of the following is correct?\",\r\n    options: [\r\n      \"It must invariably be signed by the Drawing and Disbursing Officer\",\r\n      \"It cannot be issued in place of a manually prepared pay slip\",\r\n      \"It must be countersigned by the Pay and Accounts Officer\",\r\n      \"As it is a system generated report, it does not require the signature of any officer; a signed pay slip may be obtained on written request for a specific purpose\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.4(11).<\/b> A computer generated pay slip, duly tallied with the pay bill register, may be issued; as it is a <b>system generated report, it does not require signature of any officer<\/b>. If an employee wants a signed pay slip for a specific purpose, he may obtain it <b>on written request<\/b>.<br><br>(a), (b) and (c) impose requirements the para dispenses with.\"\r\n  },\r\n\r\n  {\r\n    id: 128,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, every bill for overtime allowance shall contain a certificate of the Head of the Office to the effect that:\\n1. The persons for whom overtime allowance is claimed have actually earned it by working overtime\\n2. The periods claimed have been checked with the initial records and found correct\\n3. The overtime allowances have been taken into account in calculating the income-tax due from the Government servants noted in the bill\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1, 2 and 3\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.5(1).<\/b> The certificate covers: (a) persons have <b>actually earned<\/b> the allowance by working overtime; (b) periods claimed have been <b>checked with the initial records<\/b> and found correct; (c) allowances are claimed at <b>rates sanctioned by competent authority<\/b>; and (d) they have been <b>taken into account in calculating income-tax<\/b> due.<br><br>All three listed are part of the certificate.\"\r\n  },\r\n\r\n  {\r\n    id: 129,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, arrears of pay, fixed allowances or leave salary shall be drawn:\",\r\n    options: [\r\n      \"Only after the close of the financial year to which they relate\",\r\n      \"Not in the ordinary monthly bill, but in a separate bill, the amount claimed for each month being entered separately\",\r\n      \"In the ordinary monthly bill, but shown in red ink\",\r\n      \"In the ordinary monthly bill, as a consolidated single entry\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.6(1).<\/b> Arrears shall be drawn <b>not in the ordinary monthly bill, but in a separate bill<\/b>, the amount claimed for each month being entered separately with quotation of the number and date (and date of encashment) of the monthly bill from which the charge was omitted or withheld. A note of the arrear bill shall invariably be made in the <b>Pay Bill Register in Form R.P.R.17<\/b> to avoid the arrear being claimed again.<br><br>(a), (c) and (d) misstate the requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 130,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the certificates to be recorded by the drawing officer on an arrear bill under his dated signature are that:\\n1. No part of the amount claimed has been drawn previously\\n2. A note of the arrear claim has been made in the pay bill register or in the office copy of the bill for the period to which the claim pertains\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"2 only\",\r\n      \"1 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.6(2).<\/b> The drawing officer shall record, under his dated signature, that <b>(c) no part of the amount claimed has been drawn previously<\/b>, and <b>(b) a note of the arrear claim has been made in the pay bill register or in the office copy of the bill<\/b> for the period to which the claim pertains.<br><br>Both certificates are required.\"\r\n  },\r\n\r\n  {\r\n    id: 131,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, bills for travelling allowance other than permanent or fixed travelling allowance shall be prepared in the Form:\",\r\n    options: [\r\n      \"R.P.R.16\",\r\n      \"R.P.R.23A\",\r\n      \"R.P.R.13\",\r\n      \"R.P.R.14\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.7(2)(a).<\/b> Such bills shall be prepared in <b>Form R.P.R.14<\/b>; when a circuitous route is taken, the <b>reason must invariably be stated in the bill<\/b>. (Travelling allowance claims of the President, Vice-President, Ministers etc. are presented on bills in <b>Form R.P.R.16<\/b>.)<br><br>(c) is the pay bill form; (b) is a medical reimbursement form.\"\r\n  },\r\n\r\n  {\r\n    id: 132,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, claim-cum-bills for reimbursement of expenditure incurred by Government servants on medical attendance and treatment may be drawn in the Form:\",\r\n    options: [\r\n      \"R.P.R.23A or R.P.R.23B, as the case may be\",\r\n      \"R.P.R.22 or R.P.R.24, as the case may be\",\r\n      \"R.P.R.14 or R.P.R.16, as the case may be\",\r\n      \"R.P.R.48 in every case\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.8.<\/b> Claim-cum-Bill for reimbursement of medical attendance and treatment expenditure may be drawn in <b>Form R.P.R.23A\/R.P.R.23B<\/b> as the case may be; the amounts drawn must be <b>supported by proper receipts and vouchers in all cases<\/b>.<br><br>(b), (c) and (d) are different forms.\"\r\n  },\r\n\r\n  {\r\n    id: 133,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the Head of an Office is personally responsible for the amount drawn on a bill signed by him or on his behalf:\",\r\n    options: [\r\n      \"Until the close of the financial year\",\r\n      \"Until he has paid it to the person entitled to receive it and has obtained a legal quittance\",\r\n      \"Until the amount is entered in the cash book\",\r\n      \"Until the bill is passed by the Pay and Accounts Officer\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.9(1).<\/b> The Head of an Office is personally responsible <b>until he has paid it to the person entitled to receive it and has obtained a legal quittance<\/b>. Where payment is credited directly to the bank account of the officers or staff, <b>no formal acquittance is to be obtained<\/b>.<br><br>(d), (c) and (a) end the responsibility earlier than the para permits.\"\r\n  },\r\n\r\n  {\r\n    id: 134,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a payee Government servant is physically unable to sign the quittance, the Head of the Office shall disburse the amount to:\",\r\n    options: [\r\n      \"The person holding a general power of attorney\",\r\n      \"Any person producing an authority letter signed by two witnesses\",\r\n      \"Such member of the Government servant's family as has been nominated by him to receive his Provident Fund dues\",\r\n      \"The nominee recorded in the service book for gratuity\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.9(1).<\/b> In such a case the Head of Office shall disburse the amount to <b>such member of the Government servant's family as has been nominated by the Government servant to receive his Provident Fund dues<\/b>.<br><br>(a), (b) and (d) are not the persons specified.\"\r\n  },\r\n\r\n  {\r\n    id: 135,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where payment of pay and allowances cannot be made within the course of the month, the amount drawn shall ordinarily be refunded by short drawing in the next bill; however, at the option of the Head of Office, undisbursed pay and allowances may be retained for a period not exceeding:\",\r\n    options: [\r\n      \"One month, if he is satisfied that proper arrangements can be made for safe custody\",\r\n      \"Twelve months, with the approval of the Head of the Department\",\r\n      \"Six months, with the approval of the Pay and Accounts Officer\",\r\n      \"Three months, if he is satisfied that proper arrangements can be made for safe custody\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.9(2), proviso.<\/b> If the restriction is likely to operate inconveniently, the amount of undisbursed pay and allowances may, at the Head of Office's option, be retained for any period <b>not exceeding three months<\/b>, but this concession shall not be availed of unless he is satisfied that <b>proper arrangements can be made for the safe custody<\/b> of the sums retained.<br><br>The distractors alter the period or the sanctioning authority.\"\r\n  },\r\n\r\n  {\r\n    id: 136,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, with regard to undisbursed pay and allowances, which one of the following is correct?\",\r\n    options: [\r\n      \"It is not permissible to keep them under any circumstances as a credit under the deposit section of the Government Account to facilitate subsequent withdrawal\",\r\n      \"They may be credited to the deposit section of the Government Account for later withdrawal\",\r\n      \"They may be credited to a Personal Deposit Account of the Head of Office\",\r\n      \"They may be retained indefinitely provided the cash book is attested monthly\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.9(3).<\/b> It is <b>not permissible to keep undisbursed pay and\/or allowances under any circumstances as a credit under the deposit section of Government Account<\/b> to facilitate its subsequent withdrawal.<br><br>(b), (c) and (d) are expressly barred or contrary to the para.\"\r\n  },\r\n\r\n  {\r\n    id: 137,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the Acquittance Roll and the register in which an account of undisbursed pay and allowances is kept are, respectively, in the Forms:\",\r\n    options: [\r\n      \"R.P.R.17 and R.P.R.18\",\r\n      \"R.P.R.24 and R.P.R.25\",\r\n      \"R.P.R.22 and R.P.R.26\",\r\n      \"R.P.R.25 and R.P.R.24\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Paras 2.9(1) and 2.9(5).<\/b> The legal quittance may be obtained in an <b>Acquittance Roll in Form R.P.R.24<\/b>; an account of undisbursed pay and allowances should be kept in a <b>Register in Form R.P.R.25<\/b>, from which an abstract of amounts remaining undisbursed for <b>three months<\/b> should be prepared to ensure their refund.<br><br>(d) reverses the two forms.\"\r\n  },\r\n\r\n  {\r\n    id: 138,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, cash drawn on pay and travelling allowance bills:\",\r\n    options: [\r\n      \"Should be deposited in the accredited bank on the same day\",\r\n      \"Should be merged with the regular cash balance for ease of custody\",\r\n      \"Should not be mixed with the regular cash balance of the department, if any\",\r\n      \"Should be credited to the permanent advance of the office\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.9(5).<\/b> Cash drawn on pay and travelling allowance bills <b>should not be mixed with the regular cash balance of the department, if any<\/b>; an account of undisbursed pay and allowances is kept in a Register in Form R.P.R.25, each entry being attested by a Gazetted Officer.<br><br>(a), (b) and (d) contradict this instruction.\"\r\n  },\r\n\r\n  {\r\n    id: 139,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the last payment of pay or allowances to a Government servant who finally quits service or is placed under suspension may normally be made only after the Head of Office satisfies himself that:\",\r\n    options: [\r\n      \"The Government servant has surrendered his identity card\",\r\n      \"The Government servant has furnished a fresh medical certificate of fitness\",\r\n      \"The Pay and Accounts Officer has completed post-check of all past bills\",\r\n      \"There are no demands outstanding against the Government servant\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.10(1).<\/b> Such last payment may normally be made only after the Head of Office satisfies himself, by reference to his own records and other appropriate authorities, that <b>there are no demands outstanding against the Government servant<\/b>. Where adequate security is taken \u2014 in cash, by a surety bond, or by withholding part of the gratuity \u2014 the last payment may be made and the last pay certificate issued even if dues remain to be assessed.<br><br>(a), (b) and (c) are not the prescribed satisfaction.\"\r\n  },\r\n\r\n  {\r\n    id: 140,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in all cases of transfers, deputations and foreign service, the last Drawing and Disbursing Officer of the Government servant shall issue a Last Pay Certificate in the Form:\",\r\n    options: [\r\n      \"R.P.R.2\",\r\n      \"R.P.R.13\",\r\n      \"R.P.R.17\",\r\n      \"R.P.R.26\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.11.<\/b> The last DDO shall issue a <b>'Last Pay Certificate' in Form R.P.R.2<\/b>, copies being sent to the new drawing and disbursing officer, the Government servant and other concerned offices.<br><br>(b) is the pay bill form; (c) the Pay Bill Register; (d) the indemnity bond.\"\r\n  },\r\n\r\n  {\r\n    id: 141,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, pay and allowances claimed on behalf of a deceased Government servant may be paid without production of the usual legal authority under orders of the Head of Office; where the gross amount of the claim exceeds a specified amount, payment shall be made only on execution of an indemnity bond in Form R.P.R.26. That amount is:\",\r\n    options: [\r\n      \"Rupees ten thousand\",\r\n      \"Rupees fifty thousand\",\r\n      \"Rupees one lakh\",\r\n      \"Rupees twenty-five thousand\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.12(1).<\/b> Where the gross amount of the claim <b>exceeds Rs.50,000 (Rupees fifty thousand)<\/b>, payment shall be made by the Head of Office only on the execution of an <b>indemnity bond in Form R.P.R.26<\/b>, duly stamped, with such sureties as may be deemed necessary. The Head of Office may make an <b>anticipatory payment not exceeding Rs.50,000<\/b>.<br><br>The distractors alter the threshold.\"\r\n  },\r\n\r\n  {\r\n    id: 142,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in respect of the indemnity bond for arrears payable after the death of a Government servant, which of the following is correct?\\n1. Normally there should be two sureties, both of known financial stability.\\n2. Where the gross amount of the claim is less than Rupees fifty thousand, the accepting authority may decide on the merits of each case whether to accept only one surety instead of two.\\n3. The obliger and the sureties must have attained majority, and the bond is accepted on behalf of the President by an officer duly authorised under clause (1) of Article 299 of the Constitution.\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"2 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.12(2) and (3).<\/b> Normally there should be <b>two sureties of known financial stability<\/b>, unless the gross claim is <b>less than Rs.50,000<\/b>, in which case the accepting authority decides on the merits whether to accept <b>one surety<\/b>. The obliger and sureties must have <b>attained majority<\/b> so that the bond has legal force, and the bond is accepted on behalf of the President by an officer duly authorized under <b>clause (1) of Article 299 of the Constitution<\/b>.<br><br>All three are correct.\"\r\n  },\r\n\r\n  {\r\n    id: 143,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in a claim for arrears of pay and allowances on behalf of a deceased Government servant, in respect of certificates which solely depend on the personal knowledge of the deceased and cannot be furnished by the Head of Office, the Head of Office should:\",\r\n    options: [\r\n      \"Reject the claim for want of the required certificates\",\r\n      \"Require the claimant to obtain a succession certificate from a Court\",\r\n      \"Refer the claim to the Pay and Accounts Officer for pre-check without any certificate\",\r\n      \"Record if he is satisfied about the correctness of the claim and furnish a certificate that \\\"the claim is not susceptible of verification but is considered reasonable\\\"\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.12(5).<\/b> In respect of such certificates, the Head of Office should record if he is satisfied about the correctness of the claim and furnish a certificate to the effect that <b>\\\"the claim is not susceptible of verification but is considered reasonable\\\"<\/b>. A formal receipt, stamped where necessary, should be obtained from the claimant.<br><br>(a), (b) and (c) are not the prescribed course.\"\r\n  },\r\n\r\n  {\r\n    id: 144,\r\n    chapter: \"SI Ch 2 SEC-II: PERSONAL CLAIMS OF GOVERNMENT SERVANTS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where any doubt arises in a claim for arrears payable after the death of a Government servant, payment shall be made:\",\r\n    options: [\r\n      \"Only to the person or persons producing the legal authority\",\r\n      \"To the claimant on execution of an indemnity bond in every case\",\r\n      \"To the nominee recorded for Provident Fund dues\",\r\n      \"Only after the expiry of one year from the date of death\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.12(4).<\/b> In case of any doubt, <b>payment shall be made only to the person(s) producing the legal authority<\/b>.<br><br>(b), (c) and (d) would dispense with the legal authority where doubt exists.\"\r\n  },\r\n\r\n  {\r\n    id: 145,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the term 'contingent charges' or 'contingencies' means and includes all incidental and other expenses incurred for the management of an office as an office or for the working of a technical establishment, but excludes:\",\r\n    options: [\r\n      \"All expenditure on stores of every description\",\r\n      \"Expenditure which has been specifically classified as falling under some other head of expenditure, such as 'works' or 'tool and plant'\",\r\n      \"All expenditure incurred by a laboratory or workshop\",\r\n      \"All expenditure requiring the previous sanction of a superior authority\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.13(1).<\/b> The term includes all incidental and other expenses (<b>including on stores<\/b>) incurred for the management of an office as an office or for the working of a technical establishment such as a laboratory, workshop, industrial installation or store depot, <b>but other than expenditure specifically classified as falling under some other head of expenditure, e.g. 'works', 'tool and plant'<\/b>.<br><br>(a), (c) and (d) are within, not outside, the definition.\"\r\n  },\r\n\r\n  {\r\n    id: 146,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the provisions on contingent charges apply primarily to Heads of Offices of Civil Ministries or Departments; contingent charges of Posts, Telecommunications, Defence and Railways are:\",\r\n    options: [\r\n      \"Subject to these rules without any modification whatsoever\",\r\n      \"Wholly outside the scope of these rules\",\r\n      \"Also subject to these rules, except in so far as they are supplemented or modified by their authorised departmental regulations\",\r\n      \"Subject to these rules only with the prior approval of the Controller General of Accounts\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.13(2)(b).<\/b> Contingent charges of other departments such as Posts, Telecommunications, Defence and Railways are <b>also subject to the rules in this Section, except in so far as they are supplemented or modified by their authorized departmental regulations<\/b>.<br><br>(a), (b) and (d) misstate the position.\"\r\n  },\r\n\r\n  {\r\n    id: 147,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, contingent charges for which a lump sum is placed annually at the disposal of a disbursing officer for expenditure without further sanction of any kind are termed:\",\r\n    options: [\r\n      \"Fully vouched contingencies\",\r\n      \"Scale-regulated contingencies\",\r\n      \"Special contingencies\",\r\n      \"Contract contingencies\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.13(3)(a)(i).<\/b> <b>Contract contingencies<\/b> are those for which a lump sum is placed annually at the disposal of a disbursing officer for expenditure without further sanction of any kind; they generally consist of charges the annual incidence of which can be <b>averaged with reasonable accuracy<\/b>.<br><br>(a), (b) and (c) are the other types defined in the same sub-para.\"\r\n  },\r\n\r\n  {\r\n    id: 148,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, contingent charges regulated by scales laid down by competent authority, such as rewards for destruction of wild animals, are termed:\",\r\n    options: [\r\n      \"Scale-regulated contingencies\",\r\n      \"Contract contingencies\",\r\n      \"Countersigned contingencies\",\r\n      \"Special contingencies\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.13(3)(a)(ii).<\/b> <b>Scale-regulated contingencies<\/b> comprise such contingent charges as may be regulated by scales laid down by competent authority, such as <b>rewards for destruction of wild animals<\/b>.<br><br>(b), (c) and (d) are the other types.\"\r\n  },\r\n\r\n  {\r\n    id: 149,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, contingent charges, whether recurring or non-recurring, which cannot be incurred without the previous sanction of a superior authority are termed:\",\r\n    options: [\r\n      \"Contract contingencies\",\r\n      \"Special contingencies\",\r\n      \"Scale-regulated contingencies\",\r\n      \"Fully vouched contingencies\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.13(3)(a)(iii).<\/b> <b>Special contingencies<\/b> include such contingent charges, whether recurring or non-recurring, as <b>cannot be incurred without the previous sanction of superior authority<\/b>.<br><br>(a), (c) and (d) are the other types.\"\r\n  },\r\n\r\n  {\r\n    id: 150,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, contingent charges which require neither special sanction nor countersignature, but may be incurred by the Head of Office on his own authority subject to the necessity of accounting for them, are termed:\",\r\n    options: [\r\n      \"Contract contingencies\",\r\n      \"Countersigned contingencies\",\r\n      \"Fully vouched contingencies\",\r\n      \"Special contingencies\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.13(3)(a)(v).<\/b> <b>Fully vouched contingencies<\/b> comprise contingent charges which require neither special sanction nor countersignature, but may be incurred by the Head of Office on his own authority subject to accounting for them; these may be passed on <b>fully vouched bills without counter-signature<\/b>.<br><br>(b) requires the approval of a controlling authority; (a) and (b) are the other types.\"\r\n  },\r\n\r\n  {\r\n    id: 151,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, contingent charges requiring the approval of some controlling authority before they can be admitted as legitimate expenditure, such approval usually taking the form of countersignature after payment on a detailed bill submitted to the Pay and Accounts Officer, are termed:\",\r\n    options: [\r\n      \"Scale-regulated contingencies\",\r\n      \"Fully vouched contingencies\",\r\n      \"Special contingencies\",\r\n      \"Countersigned contingencies\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.13(3)(a)(iv).<\/b> <b>Countersigned contingencies<\/b> include such contingent charges as may require approval of some controlling authority before they can be admitted as legitimate expenditure against the Government, such approval usually taking the form of <b>countersignature after payment on a detailed bill submitted to the Pay and Accounts Officer<\/b>.<br><br>(a), (b) and (c) are the other types.\"\r\n  },\r\n\r\n  {\r\n    id: 152,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, with regard to the five types of contingencies, which one of the following is correct?\",\r\n    options: [\r\n      \"They are not necessarily mutually exclusive, and where a charge falls within two or more types, the procedure prescribed for each of these types shall as far as possible be applied\",\r\n      \"They are mutually exclusive, and a charge can fall under only one type\",\r\n      \"A charge falling within two or more types shall be treated only as a special contingency\",\r\n      \"A charge falling within two or more types requires the orders of the Controller General of Accounts\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.13(3)(b).<\/b> The five types are <b>not necessarily mutually exclusive<\/b> \u2014 special contingencies may be regulated by scales, or a bill of scale-regulated contingencies may require countersignature. When a contingent charge falls within two or more types, <b>the procedure prescribed for each of these types shall, as far as possible, be applied<\/b>.<br><br>(b), (c) and (d) misstate the position.\"\r\n  },\r\n\r\n  {\r\n    id: 153,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the monetary limit decided by the Head of Department in consultation with the Internal Finance Wing for payment of contingent expenditure out of permanent advances will NOT apply in regard to claims relating to:\",\r\n    options: [\r\n      \"Purchase of stores of every description\",\r\n      \"Telephone, electricity and water bills, in the case of a Non-cheque Drawing and Disbursing Officer stationed at a place different from that of the accredited Pay and Accounts Officer or Cheque Drawing and Disbursing Officer\",\r\n      \"Wages of mazdoors engaged on manual labour\",\r\n      \"Expenditure on light refreshments at formal meetings and conferences\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.14(2).<\/b> The monetary limit will not apply in regard to claims relating to <b>Telephone, Electricity and Water bills<\/b> in the case of a <b>Non-cheque Drawing and Disbursing Officer stationed at a place different<\/b> from that at which the accredited PAO or CDDO authorised to pay his contingent bills is located.<br><br>(a), (c) and (d) are not covered by this relaxation.\"\r\n  },\r\n\r\n  {\r\n    id: 154,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, with regard to the general limitations on contingent charges, which of the following is correct?\\n1. All charges actually incurred must be paid and drawn at once, and under no circumstances may they be allowed to stand over to be paid from the grant of another year.\\n2. It is not permissible to draw money from the Government Account in anticipation of demands or to prevent the lapse of budget grants.\\n3. No pay of any kind and no additions to pay may be drawn on bills for contingent expenditure.\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"2 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.15(1), (2) and (3).<\/b> All charges actually incurred must be <b>paid and drawn at once<\/b> and may not stand over to be paid from another year's grant (charges of two or more major heads also may not be in one bill); no money may be drawn unless required for <b>immediate disbursement<\/b>, and it is not permissible to draw in <b>anticipation of demands or to prevent the lapse of budget grants<\/b>; and <b>no pay of any kind and no additions to pay<\/b> may be drawn on contingent bills.<br><br>All three are correct.\"\r\n  },\r\n\r\n  {\r\n    id: 155,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, contingent charges incurred on account of the wages of mazdoors engaged on manual labour and paid at daily or monthly rates shall be supported by a certificate signed by the disbursing officer to the effect that:\",\r\n    options: [\r\n      \"No portion of the expenditure relates to residential accommodation\",\r\n      \"The rates paid are not in excess of accepted or market rates\",\r\n      \"The prescribed monetary limits have not been exceeded\",\r\n      \"The mazdoors were actually entertained and paid\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.16(1).<\/b> Such charges shall be supported by a certificate signed by the disbursing officer to the effect that <b>the mazdoors were actually entertained and paid<\/b>.<br><br>(b) relates to purchase of stores; (c) to light refreshments; (a) to hire of private buildings.\"\r\n  },\r\n\r\n  {\r\n    id: 156,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, bills presented in support of payments for purchase of stores shall, unless otherwise provided by departmental regulations, be accompanied by a certificate that:\",\r\n    options: [\r\n      \"The articles and their quantities are correct, their quality good and according to specifications, the rates paid are not in excess of accepted or market rates, and suitable notes of payment have been made in the indents, supply orders and invoices to prevent double payment\",\r\n      \"The stores have been entered in the contingent register in Form R.P.R.27\",\r\n      \"The purchase has been made through the Government e-Marketplace\",\r\n      \"The prescribed monetary limits for entertainment have not been exceeded\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.16(3).<\/b> The certificate covers that the articles detailed in the vouchers and their <b>quantities are correct<\/b>, their <b>quality good and according to specifications<\/b>, that the <b>rates paid are not in excess of accepted or market rates<\/b>, and that <b>suitable notes of payment have been made in the indents, supply orders and invoices concerned to prevent double payment<\/b>. The authority under which the purchase is made shall also be quoted, unless it is a general one.<br><br>(b), (c) and (d) are unrelated requirements.\"\r\n  },\r\n\r\n  {\r\n    id: 157,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, contingent bills which include charges on account of purchase of goods on which Goods and Services Tax has been charged should be supported by a certificate signed by the disbursing officer to the effect that:\",\r\n    options: [\r\n      \"The goods have been purchased from a supplier registered on the Government e-Marketplace\",\r\n      \"The goods have not been exempted under the Goods and Services Tax Act, the amounts paid are correct, and in the case of supplies against regular contracts the relevant contract includes a specific provision that the tax is payable by Government\",\r\n      \"The tax has been deducted at source and remitted to the credit of the Government\",\r\n      \"The rates paid are not in excess of the accepted or market rates\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.16(4).<\/b> The prescribed certificate states that the goods <b>have not been exempted under the GST Act or the rules made thereunder<\/b>, that the <b>amounts paid on account of GST are correct<\/b> under those provisions, and that <b>in the case of supplies against regular contracts the relevant contract includes a specific provision that GST is payable by Government<\/b>.<br><br>(a), (c) and (d) are not the contents of this certificate.\"\r\n  },\r\n\r\n  {\r\n    id: 158,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the certificate to be attached to contingent bills which include charges on account of expenditure on light refreshments at formal meetings and conferences is signed by the:\",\r\n    options: [\r\n      \"Head of the Department, certifying that the meeting was formally convened\",\r\n      \"Countersigning officer, certifying that the items are of obvious necessity\",\r\n      \"Drawing officer, certifying that the expenditure was incurred in accordance with the rules and that the prescribed monetary limits have not been exceeded\",\r\n      \"Pay and Accounts Officer, certifying that the appropriation has not been exceeded\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.16(5).<\/b> The certificate is signed by the <b>drawing officer<\/b> and states that the expenditure on entertainment charges included in the bill was incurred in accordance with the provisions, rules and regulations laid down by the Government from time to time, and that <b>the prescribed monetary limits have not been exceeded<\/b>.<br><br>(a), (b) and (d) are not the signing authority for this certificate.\"\r\n  },\r\n\r\n  {\r\n    id: 159,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, when in paying rewards to informers, or in any other case, it is not desirable to disclose the names of payees, what is submitted to the Pay and Accounts Officer in lieu of the payee's receipt?\",\r\n    options: [\r\n      \"A sealed statement of names, to be opened only by the Pay and Accounts Officer\",\r\n      \"A certificate of the Head of the Department countersigned by the Controlling Officer\",\r\n      \"An indemnity bond executed by the disbursing officer\",\r\n      \"A certificate in the handwriting of the disbursing officer to the effect that the payment has been duly made\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.16(6).<\/b> In such cases a <b>certificate in the handwriting of the disbursing officer<\/b> to the effect that the payment has been duly made shall be submitted to the PAO in support of the payment, <b>in lieu of the payee's receipt<\/b> ordinarily required.<br><br>(a), (b) and (c) are not the prescribed substitute.\"\r\n  },\r\n\r\n  {\r\n    id: 160,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the drawing officer shall exercise, in respect of contingent expenses, the same vigilance as:\",\r\n    options: [\r\n      \"A person of ordinary prudence may be expected to exercise in spending his own money\",\r\n      \"A trustee exercises in dealing with trust property\",\r\n      \"An auditor exercises in scrutinising a voucher\",\r\n      \"A controlling officer exercises in countersigning a bill\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.17(1).<\/b> The drawing officer shall exercise <b>the same vigilance in respect of contingent expenses as a person of ordinary prudence may be expected to exercise in spending his own money<\/b>, and is further responsible for observance of the rules on preparation of bills, immediate-disbursement requirement, expenditure being within the available appropriation, and (in contract contingencies) that the expenditure causes no excess over the contract grant.<br><br>(b), (c) and (d) are not the standard laid down.\"\r\n  },\r\n\r\n  {\r\n    id: 161,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the countersigning officer is responsible for seeing that the items of expenditure included in a contingent bill:\",\r\n    options: [\r\n      \"Have been entered in the cash book on the date of payment\",\r\n      \"Are of obvious necessity and are at fair and reasonable rates\",\r\n      \"Have been sanctioned by the Controller General of Accounts\",\r\n      \"Do not include any charge above Rupees two thousand\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.17(2).<\/b> The countersigning officer shall see that the items are <b>of obvious necessity and are at fair and reasonable rates<\/b>, that previous sanction for any item requiring it is attached, that requisite vouchers are received and in order, that calculations are correct, and especially that grants have not been and are not likely to be exceeded, the PAO being informed of the reason for any excess over the <b>monthly proportion of the appropriation<\/b>.<br><br>(a), (c) and (d) are not his responsibilities under this para.\"\r\n  },\r\n\r\n  {\r\n    id: 162,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, if contingent expenditure is progressing too rapidly, the countersigning officer shall:\",\r\n    options: [\r\n      \"Stop countersigning all bills of that office until the year ends\",\r\n      \"Refer the matter to the Comptroller and Auditor General\",\r\n      \"Communicate with the drawing officer and insist on its being checked\",\r\n      \"Surrender the balance of the appropriation to the Ministry of Finance\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.17(2).<\/b> If expenditure is progressing too rapidly, the countersigning officer shall <b>communicate with the drawing officer and insist on its being checked<\/b>.<br><br>(a), (b) and (d) are not the prescribed action.\"\r\n  },\r\n\r\n  {\r\n    id: 163,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, unless distinctly provided otherwise by any rule or order, no sub-voucher shall be destroyed until after a lapse of:\",\r\n    options: [\r\n      \"Seven years\",\r\n      \"One year\",\r\n      \"Five years\",\r\n      \"Three years\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.18(1)(a).<\/b> For the prevention of fraudulent use of sub-vouchers, <b>no sub-voucher shall be destroyed until after a lapse of three years<\/b>, unless distinctly provided otherwise by any rule or order.<br><br>The distractors alter the retention period.\"\r\n  },\r\n\r\n  {\r\n    id: 164,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a sub-voucher which is not forwarded to the Pay and Accounts Officer or a controlling officer but is recorded in the office to which the expenditure relates must be cancelled:\",\r\n    options: [\r\n      \"By means of a rubber stamp or by an endorsement in red ink across the voucher, the cancellation being initialled by the officer authorised to draw the contingent bills of the office\",\r\n      \"By tearing off the signature portion and filing the remainder\",\r\n      \"By the Pay and Accounts Officer at the time of post-check\",\r\n      \"By the countersigning officer at the time of countersignature\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.18(1)(b).<\/b> Such a sub-voucher must be duly cancelled <b>by means of a rubber stamp or by an endorsement in red ink across the voucher<\/b>, the cancellation being <b>initialled by the officer authorized to draw the contingent bills of the office<\/b>. The cancellation is made when the contingent bill including the sub-vouchers is actually signed; if the amount of the sub-voucher <b>exceeds the permanent advance<\/b>, cancellation is made as soon as payment is made and entered in the contingent register.<br><br>(b), (c) and (d) misstate the method or the officer.\"\r\n  },\r\n\r\n  {\r\n    id: 165,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, sub-vouchers which are required to be sent to the Pay and Accounts Officer:\",\r\n    options: [\r\n      \"Should be cancelled by the drawing officer before despatch\",\r\n      \"Should not be cancelled either by the drawing officer or by the controlling officer, the duty of cancelling them and keeping them in proper custody devolving on the Pay and Accounts Officer\",\r\n      \"Should be cancelled by the controlling officer at the time of countersignature\",\r\n      \"Should be cancelled by both the drawing and the controlling officers\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.18(2).<\/b> Such sub-vouchers <b>should not be cancelled either by the drawing officer or by the controlling officer<\/b>, as the duty of cancelling them and keeping them in proper custody to prevent their fraudulent use <b>devolves on the Pay and Accounts Officer<\/b>.<br><br>(a), (c) and (d) contradict this allocation of duty.\"\r\n  },\r\n\r\n  {\r\n    id: 166,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where sub-vouchers are not required to be submitted to the Pay and Accounts Officer or the controlling officer, the drawing officer should certify in the bill that:\",\r\n    options: [\r\n      \"The sub-vouchers have been forwarded to the Comptroller and Auditor General\",\r\n      \"All sub-vouchers have been destroyed immediately after payment\",\r\n      \"Sub-vouchers other than those attached to the bill have been so defaced or mutilated that they cannot be used again\",\r\n      \"The sub-vouchers will be produced at the time of the next local audit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.18(1)(d).<\/b> The drawing officer should certify in the bill that <b>sub-vouchers other than those attached to the bill have been so defaced or mutilated that they cannot be used again<\/b>; a similar certificate is furnished by the Controlling authority in respect of sub-vouchers submitted to him but not required to be sent to the PAO.<br><br>(a), (b) and (d) are not the prescribed certificate.\"\r\n  },\r\n\r\n  {\r\n    id: 167,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the standard form of the contingent register is:\",\r\n    options: [\r\n      \"Form R.P.R.33\",\r\n      \"Form R.P.R.28\",\r\n      \"Form R.P.R.29\",\r\n      \"Form R.P.R.27\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.19(2).<\/b> The standard form of the contingent register is <b>Form R.P.R.27<\/b>; the actual details, such as the number of columns, sub-heads and detailed heads, may be settled by the PAO and the controlling authority to suit each department or office.<br><br>(b) is the list of petty sub-vouchers; (c) is the contingent bill form; (a) is the refund of revenue bill.\"\r\n  },\r\n\r\n  {\r\n    id: 168,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where during the absence of the Head of the Office and of the gazetted officer to whom the duty has been delegated, entries in the contingent register have been initialled by a non-gazetted Government officer:\",\r\n    options: [\r\n      \"The register must be reviewed and the entries re-initialled by the Head of the Office or such gazetted officer on return to duty at the headquarters\",\r\n      \"The entries stand valid and require no further action\",\r\n      \"The entries must be cancelled and made afresh by the Head of the Office\",\r\n      \"The register must be forwarded to the Pay and Accounts Officer for regularisation\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.19(5).<\/b> In such a case, the register <b>must be reviewed and the entries re-initialled by the Head of the Office or such gazetted officer on return to duty at the headquarters<\/b>.<br><br>(b), (c) and (d) misstate the corrective action.\"\r\n  },\r\n\r\n  {\r\n    id: 169,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, to enable the disbursing officer to watch the progress of expenditure under each detailed head as compared with the appropriation, the contingent register requires that:\",\r\n    options: [\r\n      \"A progressive total must be made only at the close of the financial year\",\r\n      \"A progressive total of all the columns must be made monthly, immediately after the monthly total\",\r\n      \"The appropriation must be re-entered in each column every month\",\r\n      \"The register must be closed and reopened at the end of each quarter\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.19(7).<\/b> A <b>progressive total of all the columns must be made monthly immediately after the monthly total<\/b>, so as to include all payments under each head as also charges intimated by the Accounts Office as adjusted on account of debit received from the commencement of the year up to the end of the last expired month.<br><br>(a), (c) and (d) are not the prescribed practice.\"\r\n  },\r\n\r\n  {\r\n    id: 170,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, when it is necessary to draw money for contingent expenses \u2014 as when the permanent advance begins to run short, on a transfer of charge, and in any case at the end of each month \u2014 the procedure is that:\",\r\n    options: [\r\n      \"A fresh contingent register shall be opened for the next period\",\r\n      \"The register shall be closed and a consolidated bill drawn for all classes together\",\r\n      \"A red ink line shall be ruled across the page of the register, the several columns added up and the totals posted in separate bills for each class of contingent expenditure\",\r\n      \"The totals shall be certified by the Pay and Accounts Officer before the bill is drawn\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.20(1).<\/b> A <b>red ink line shall be ruled across the page<\/b> of the register(s), the several columns added up and the totals posted <b>in separate bills for each class of contingent expenditure<\/b>; the Head of Office (or delegate) scrutinises the entries with the sub-vouchers, initials them, and signs the bill, which is then dated, numbered and presented for payment.<br><br>(a), (b) and (d) misstate the procedure.\"\r\n  },\r\n\r\n  {\r\n    id: 171,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, unless the Controller General of Accounts on the advice of the Comptroller and Auditor General directs otherwise, sub-vouchers shall be submitted to the Accounts Office where each exceeds:\",\r\n    options: [\r\n      \"Rupees ten thousand\",\r\n      \"Rupees one thousand\",\r\n      \"Rupees five thousand\",\r\n      \"Rupees two thousand\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.20(3).<\/b> Sub-vouchers for <b>more than Rs.2,000 (Rupees Two thousand) each<\/b> shall be submitted to the Accounts Office in respect of the contingent charges referred to in para 2.21. In the case of an e-bill, a <b>scanned copy of the original sub-vouchers<\/b> shall be attached.<br><br>The distractors alter the threshold.\"\r\n  },\r\n\r\n  {\r\n    id: 172,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in respect of petty contingent expenditure up to Rupees two thousand, for which original sub-vouchers are not required to be attached to bills, the items should be:\",\r\n    options: [\r\n      \"Listed out in Form R.P.R.28, to be attached to the bills\",\r\n      \"Entered only in the contingent register in Form R.P.R.27\",\r\n      \"Certified by the countersigning officer in a separate statement\",\r\n      \"Omitted from the bill altogether\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.20(4).<\/b> Such items should be <b>listed out in Form R.P.R.28 to be attached to the bills<\/b>.<br><br>(b), (c) and (d) are not the prescribed treatment.\"\r\n  },\r\n\r\n  {\r\n    id: 173,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in respect of contract contingencies, the position regarding sub-vouchers is that:\",\r\n    options: [\r\n      \"All sub-vouchers must be sent to the Pay and Accounts Officer\",\r\n      \"No sub-voucher need be sent to the Pay and Accounts Officer\",\r\n      \"Only sub-vouchers exceeding Rupees two thousand need be sent\",\r\n      \"Sub-vouchers must be sent to the controlling officer for countersignature\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.21(1).<\/b> In respect of contract contingencies, the bill shall be presented in a form similar to <b>Form R.P.R.29 or R.P.R.29A<\/b>, as the case may be, and <b>no sub-voucher needs be sent to the Pay and Accounts Officer<\/b>.<br><br>(a), (c) and (d) contradict this.\"\r\n  },\r\n\r\n  {\r\n    id: 174,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where payments of telephone, electricity and water charges cannot be paid out of the permanent advance or imprest, funds may be drawn on fully-vouched contingent bills, attaching thereto:\",\r\n    options: [\r\n      \"A certificate of the countersigning officer that the charges are reasonable\",\r\n      \"An indemnity bond executed by the Drawing and Disbursing Officer\",\r\n      \"A duplicate copy of the demand bill received from the Telephone, Electricity or Water authorities or local bodies, duly attested in regard to amount, which serves as a sub-voucher as a special case\",\r\n      \"The original demand bill, which is thereafter returned to the service provider\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.21(2)(c).<\/b> A <b>duplicate copy of the demand bill (duly attested in regard of amount)<\/b> received from the Telephone\/Electricity\/Water authorities or local bodies is attached, and <b>serves as a sub-voucher in support of the relevant contingent bill as a special case<\/b>; this special provision <b>shall not be extended to any other type of cases<\/b>. Where online facility is not available, <b>category 'A' cheques duly crossed 'A\/C Payee only'<\/b> shall be drawn.<br><br>(a), (b) and (d) are not the prescribed attachment.\"\r\n  },\r\n\r\n  {\r\n    id: 175,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a certificate shall be attached to every abstract contingent bill to the effect that detailed contingent bills have been submitted to the controlling officer in respect of abstract contingent bills drawn during the previous month; and:\",\r\n    options: [\r\n      \"The certificate may be dispensed with by the Pay and Accounts Officer\",\r\n      \"The certificate may be furnished within one month of encashment\",\r\n      \"The certificate is required only where the bill exceeds Rupees two thousand\",\r\n      \"On no account may an abstract contingent bill be cashed without this certificate\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.21(6).<\/b> A certificate shall be attached to every abstract contingent bill that the detailed contingent bills have been submitted to the controlling officer in respect of ACBs drawn during the month previous to that in which the bill is presented; <b>on no account may an abstract contingent bill be cashed without this certificate<\/b>.<br><br>(a), (b) and (c) dilute an absolute requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 176,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a monthly detailed bill prepared in the case of contingent charges to be countersigned after payment shall be headed:\",\r\n    options: [\r\n      \"'Not for payment'\",\r\n      \"'Duplicate'\",\r\n      \"'Office copy'\",\r\n      \"'Paid'\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.21(7)(a).<\/b> The monthly detailed bill, prepared from the monthly totals of the contingent register in Form R.P.R.29 or R.P.R.29A, is <b>headed 'Not for payment'<\/b> and shows the monthly total of each column with a description of each charge requiring explanation. <b>The amount shown in the bill must agree with the total of the abstract bills cashed during the month.<\/b><br><br>(b), (c) and (d) are headings used in other contexts.\"\r\n  },\r\n\r\n  {\r\n    id: 177,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where in any month the monthly proportion of the appropriation has been exceeded, what is sent to the countersigning officer along with the detailed bill?\",\r\n    options: [\r\n      \"A revised appropriation statement approved by the Head of the Department\",\r\n      \"A report of the special circumstances which rendered the excess necessary\",\r\n      \"A certificate of the Pay and Accounts Officer regarding availability of funds\",\r\n      \"An application for an additional permanent advance\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.21(7)(c).<\/b> If in any month the monthly proportion of the appropriation has been exceeded, a <b>report of the special circumstances which rendered the excess necessary<\/b> shall be sent to the counter-signing officer with the detailed bill.<br><br>(a), (c) and (d) are not the prescribed enclosure.\"\r\n  },\r\n\r\n  {\r\n    id: 178,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, detailed bills duly signed by the controlling officer shall be sent to the Pay and Accounts Officer direct within:\",\r\n    options: [\r\n      \"One month from the date of receipt of such bills in his office\",\r\n      \"Fifteen days from the date of receipt of such bills in his office\",\r\n      \"Seven days from the date of receipt of such bills in his office\",\r\n      \"Three days from the date of receipt of such bills in his office\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.21(8)(e).<\/b> The detailed bills duly signed by the controlling officer shall be sent to the Pay and Accounts Officer direct <b>within seven days from the date of receipt of such bills in his office<\/b>.<br><br>The distractors alter the period.\"\r\n  },\r\n\r\n  {\r\n    id: 179,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the requirement that sub-vouchers for items of more than Rupees two thousand each be despatched to the Pay and Accounts Officer, the term 'items' refers to:\",\r\n    options: [\r\n      \"Items entered in the contingent register in a single column\",\r\n      \"Items of charge, and not items of expenditure\",\r\n      \"Both items of expenditure and items of charge\",\r\n      \"Items of expenditure, and not items of charge\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.21(8)(b).<\/b> The term <b>'items' refers to items of expenditure and not items of charge<\/b> \u2014 for example, a charge of Rs.1,020 for section-writers would not require to be supported by a sub-voucher if the amount is made up of sums paid to several individuals none of which exceeds Rs.1,000.<br><br>(a), (b) and (c) misstate the meaning.\"\r\n  },\r\n\r\n  {\r\n    id: 180,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the absence of the countersigning officer, the examination and countersignature of a detailed contingent bill may be performed by:\",\r\n    options: [\r\n      \"Some responsible gazetted officer authorised by the countersigning officer\",\r\n      \"Any non-gazetted officer of the controlling office\",\r\n      \"The Pay and Accounts Officer\",\r\n      \"The drawing officer who prepared the bill\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.21(8)(c).<\/b> In the absence of the countersigning officer, the examination and countersignature of the bill may be performed by <b>some responsible gazetted officer authorised by the countersigning officer<\/b>.<br><br>(b), (c) and (d) are not permissible substitutes.\"\r\n  },\r\n\r\n  {\r\n    id: 181,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, after despatch of the detailed bill to the Pay and Accounts Officer, any disallowance communicated by the countersigning officer to the drawing officer:\",\r\n    options: [\r\n      \"Shall be recovered in cash from the drawing officer personally\",\r\n      \"Shall without fail be refunded by short drawing in the next contingent bill presented for payment by the same department or office, the receipt being given for the net amount only\",\r\n      \"Shall be adjusted only at the close of the financial year\",\r\n      \"Shall be written off if the amount does not exceed Rupees two thousand\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.21(9).<\/b> The amount disallowed shall <b>without fail be refunded by short drawing in the next contingent bill<\/b> presented by the same department or office; the gross amount of each sub-voucher is entered, and below the total is entered 'Deduct disallowed from the bill of \u2026', the <b>receipt being given for the net amount only<\/b>.<br><br>(a), (c) and (d) misstate the mode of adjustment.\"\r\n  },\r\n\r\n  {\r\n    id: 182,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where after correspondence the countersigning officer withdraws his objection, the amount previously disallowed may be redrawn in the next bill, the receipt in that case being for the:\",\r\n    options: [\r\n      \"Amount of the disallowance alone, separately from the bill\",\r\n      \"Net amount, as in the case of the original disallowance\",\r\n      \"Gross amount, the items being re-included in the next monthly contingent bill\",\r\n      \"Amount certified by the Pay and Accounts Officer\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.21(9).<\/b> Where the objection is withdrawn, the amount may be redrawn in the next bill by entering after the total of sub-vouchers 'Add amount disallowed from bill of \u2026 refunded by deduction from contingent bill No. \u2026 and subsequently allowed as per \u2026'; the <b>receipt would be for the gross amount, and the items would be re-included in the next monthly contingent bill<\/b>.<br><br>(a), (b) and (d) misstate the treatment.\"\r\n  },\r\n\r\n  {\r\n    id: 183,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, for payment for the purchase of service postage stamps, the Drawing and Disbursing Officer may obtain from the Pay and Accounts Office:\",\r\n    options: [\r\n      \"A payment advice in favour of the Department of Posts\",\r\n      \"Cash from the permanent advance, without any bill\",\r\n      \"A bearer cheque in favour of the Drawing and Disbursing Officer\",\r\n      \"A crossed 'Government Account' cheque in favour of the Post Master, or the Treasury Officer, or State Bank of India branches authorised to sell stamps\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.21(11).<\/b> A <b>crossed 'Government Account' cheque<\/b> in favour of the Post Master (or Treasury Officers in States where stocking\/distribution of service stamps has not been taken over by the Department of Posts) or <b>State Bank of India branches authorised to sell stamps<\/b> may be drawn or obtained by the DDO from the Pay and Accounts Office, by preferring a bill indicating the value of stamps of various denominations required.<br><br>(a), (b) and (c) are not the prescribed instrument.\"\r\n  },\r\n\r\n  {\r\n    id: 184,\r\n    chapter: \"SI Ch 2 SEC-III: CONTINGENT CHARGES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the certificate to be given by the Drawing and Disbursing Officer while preferring a bill for purchase of service postage stamps is that:\",\r\n    options: [\r\n      \"The stamps will be used on prepaying postage on communications bona fide on the public service and that the expenditure could not be avoided\",\r\n      \"The stamps have been entered in the contingent register in Form R.P.R.27\",\r\n      \"The rates charged are not in excess of accepted or market rates\",\r\n      \"The prescribed monetary limits have not been exceeded\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.21(11).<\/b> The bill indicates the value of postage stamps of various denominations required, and gives a certificate that <b>the stamps will be used on prepaying postage on communications bona fide on the public service and that the expenditure could not be avoided<\/b>.<br><br>(b), (c) and (d) are certificates prescribed in other contexts.\"\r\n  },\r\n\r\n  {\r\n    id: 185,\r\n    chapter: \"SI Ch 2 SEC-VI: REFUND OF REVENUE\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a bill for drawal of refunds of non-tax revenue should be accompanied by a statement showing:\",\r\n    options: [\r\n      \"The names of the refundees and the total amount alone\",\r\n      \"The names of the refundees along with the account details, the amount refundable to each, and the number and date of the challan through which the money was originally credited\",\r\n      \"The head of account and the sanction number of the refund order\",\r\n      \"The names of the refundees and a certificate of the countersigning officer\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.35(1) (read with Rule 22).<\/b> Refunds can be drawn only on the demands and on the receipt of the person entitled, after production of proper authority; the bill should be accompanied by a statement showing the <b>names of the refundees along with the account details, the amount refundable to each, and the number and date of the challan through which the money was originally credited<\/b>.<br><br>(a), (c) and (d) are incomplete or inaccurate.\"\r\n  },\r\n\r\n  {\r\n    id: 186,\r\n    chapter: \"SI Ch 2 SEC-VI: REFUND OF REVENUE\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, with regard to amounts drawn on account of refunds of revenue, which one of the following is correct?\",\r\n    options: [\r\n      \"Such amounts may be lodged in a Personal Deposit Account of the Head of Office\",\r\n      \"Such amounts may be drawn in advance and lodged in a deposit account pending demand\",\r\n      \"On no account may such amounts be drawn to be lodged in a deposit account pending demand\",\r\n      \"Such amounts may be retained in the permanent advance pending demand\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.35(2).<\/b> <b>On no account may such amounts be drawn to be lodged in a deposit account pending demand.<\/b><br><br>(a), (b) and (d) are expressly barred.\"\r\n  },\r\n\r\n  {\r\n    id: 187,\r\n    chapter: \"SI Ch 2 SEC-VI: REFUND OF REVENUE\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, refunds of the value of Currency Notes credited to Government under the Reserve Bank of India (Note Refund) Rules, 1975 shall be made by:\",\r\n    options: [\r\n      \"The Controller General of Accounts, by debit to the Public Account\",\r\n      \"The Pay and Accounts Officer of the Ministry concerned, by debit to its own grant\",\r\n      \"The accredited bank, by debit to the Consolidated Fund of India\",\r\n      \"The Currency Officer, by debit to the Government Account held under the Department of Economic Affairs\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.35(3).<\/b> Such refunds shall be made by the <b>Currency Officer by debit to Government Account (account held under Department of Economic Affairs)<\/b>; simultaneously, the particulars of the original credit together with the receipt of the actual payee are sent by him to the <b>Pay and Accounts Officer, Ministry of Finance, Department of Economic Affairs<\/b>.<br><br>(a), (b) and (c) misstate the officer or the account debited.\"\r\n  },\r\n\r\n  {\r\n    id: 188,\r\n    chapter: \"SI Ch 2 SEC-VI: REFUND OF REVENUE\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, with regard to noting of refunds in departmental records, the requirement is that:\",\r\n    options: [\r\n      \"Every refund shall be noted against the original credit in the departmental accounts or other documents in which the moneys received are entered in detail, and a certificate of such a note having been made must be given in all vouchers for refunds\",\r\n      \"Refunds need be noted only where they exceed Rupees two thousand\",\r\n      \"Refunds shall be noted only in the contingent register\",\r\n      \"Refunds shall be noted by the Pay and Accounts Officer alone, in his own records\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.35(4).<\/b> Except as otherwise provided, <b>every refund shall be noted against the original credit<\/b> in the departmental accounts or other documents in which the moneys received are entered in detail, and a <b>certificate of such a note having been made must be given in all vouchers for refunds<\/b>.<br><br>(b), (c) and (d) dilute or misplace the requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 189,\r\n    chapter: \"SI Ch 2 SEC-VI: REFUND OF REVENUE\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, except as otherwise provided, bills for drawing money on account of refunds of revenue shall be prepared in the Form:\",\r\n    options: [\r\n      \"R.P.R.29\",\r\n      \"R.P.R.33\",\r\n      \"R.P.R.27\",\r\n      \"R.P.R.52\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.35(5)(a).<\/b> Such bills shall be prepared in <b>Form R.P.R.33<\/b>; the officer who received the original amount fills the form and signs the certificate at the foot, while the <b>Pay and Accounts Officer verifies the credits in the accounts<\/b>.<br><br>(a) is the contingent bill; (c) the contingent register; (d) the e-bill for refund of GST.\"\r\n  },\r\n\r\n  {\r\n    id: 190,\r\n    chapter: \"SI Ch 2 SEC-VI: REFUND OF REVENUE\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in a bill in Form R.P.R.33 for refund of revenue, the certificate at the foot of the form is signed by the officer who received the original amount, while the credits in the accounts are verified by the:\",\r\n    options: [\r\n      \"Head of the Department\",\r\n      \"Controlling officer\",\r\n      \"Pay and Accounts Officer\",\r\n      \"Accredited bank\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.35(5)(a).<\/b> The officer who received the original amount shall fill the form and sign the certificate at the foot, while the <b>Pay and Accounts Officer shall verify the credits in the accounts<\/b>.<br><br>(b), (a) and (d) do not perform this verification.\"\r\n  },\r\n\r\n  {\r\n    id: 191,\r\n    chapter: \"SI Ch 2 SEC-VI: REFUND OF REVENUE\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the bill for refund of passport fees, where such refund is permissible, should be prepared in Form R.P.R.33 by the:\",\r\n    options: [\r\n      \"Controller General of Accounts\",\r\n      \"Pay and Accounts Officer, Ministry of External Affairs\",\r\n      \"Head of the Indian Mission concerned\",\r\n      \"Regional Passport Officer\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.35(5)(c).<\/b> The bill for refund of passport fees, whose refund is permissible, should be prepared in <b>Form R.P.R.33 by the Regional Passport Officer<\/b>.<br><br>(a), (b) and (c) are not the preparing authority.\"\r\n  },\r\n\r\n  {\r\n    id: 192,\r\n    chapter: \"SI Ch 2 SEC-VI: REFUND OF REVENUE\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a departmental officer is required to draw the amount for refund of revenue, his bill in Form R.P.R.33 shall be supported by:\",\r\n    options: [\r\n      \"The original challan with which the money was credited to Government Account, or a duly attested statement of refundees, amounts, challan particulars and amounts already refunded\",\r\n      \"A certificate of the Head of the Department alone\",\r\n      \"An indemnity bond executed by the refundee\",\r\n      \"The bank scroll in which the original credit appeared\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.35(5)(b).<\/b> The departmental officer prepares a bill in Form R.P.R.33 <b>duly supported by the original challan<\/b> with which the money was credited to Government Account, <b>or by a duly attested statement<\/b> showing the names of the refundees, amounts to be refunded, the number and date of the challan and the amount, if any, already refunded (where amounts from more than one person were credited by a single challan). The PAO then makes payment after verifying the credit.<br><br>(b), (c) and (d) are not the prescribed support.\"\r\n  },\r\n\r\n  {\r\n    id: 193,\r\n    chapter: \"SI Ch 2 SEC-VI: REFUND OF REVENUE\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where an examination fee originally received from a candidate by means of a crossed Postal Order is to be refunded, the Secretary of the Union Public Service Commission or the Staff Selection Commission shall present to his Pay and Accounts Officer a bill duly supported by the original challan, along with:\",\r\n    options: [\r\n      \"An indemnity bond executed by the candidate\",\r\n      \"The money order form duly filled in\",\r\n      \"The cancelled Central Recruitment Fee Stamps\",\r\n      \"A certificate of the Regional Passport Officer\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.36(1)(a).<\/b> The Secretary (or an officer duly authorized) shall present to his Pay and Accounts Officer, New Delhi, a bill for the amount to be refunded, <b>duly supported by the original challan crediting the money to the Government Account along with the money order form duly filled in<\/b>.<br><br>(c) relates to fees received in the form of Central Recruitment Fee Stamps under Para 2.36(3).\"\r\n  },\r\n\r\n  {\r\n    id: 194,\r\n    chapter: \"SI Ch 2 SEC-VI: REFUND OF REVENUE\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the case of refund of examination fees, the Pay and Accounts Officer, after necessary check and verification with the original entry in the bank scroll, shall pass the bill and forward the money order form to the Post Office along with:\",\r\n    options: [\r\n      \"A payment advice in favour of the Commission\",\r\n      \"A bearer cheque in favour of the candidate\",\r\n      \"A 'Government Account' cheque for the total amount of the bill, including money order commission, in favour of the postal department\",\r\n      \"A demand draft in favour of the Secretary of the Commission\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.36(1)(c).<\/b> The PAO shall pass the bill and forward the money order form to the Post Office along with a <b>'Government Account' cheque for the total amount of the bill (including money order commission charged) in favour of the postal department<\/b>, under intimation to the DDO of the Commission. The Secretary shall watch for the <b>money order receipts<\/b> and note the amounts refunded in the original copy of the challan under his dated signature.<br><br>(a), (b) and (d) are not the prescribed instrument.\"\r\n  },\r\n\r\n  {\r\n    id: 195,\r\n    chapter: \"SI Ch 2 SEC-VI: REFUND OF REVENUE\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where an examination fee was originally paid in an Embassy or Mission abroad and the refund is desired in India, similar action is taken, except that verification of the credit will be on the authority of the:\",\r\n    options: [\r\n      \"Pay and Accounts Officer, Ministry of External Affairs\",\r\n      \"Head of the Mission concerned\",\r\n      \"Controller of Aid Accounts and Audit\",\r\n      \"Secretary of the Commission, or an officer duly authorised in this regard\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.36(2).<\/b> Where the fee was originally paid in an Embassy or Mission abroad and refund is desired in India, similar action is taken <b>except that verification of the credit will be on the authority of the Secretary of the Commission (or of an officer duly authorized in this regard)<\/b>.<br><br>(a), (b) and (c) are not the verifying authority.\"\r\n  },\r\n\r\n  {\r\n    id: 196,\r\n    chapter: \"SI Ch 2 SEC-VI: REFUND OF REVENUE\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where an examination fee was originally received in the form of Central Recruitment Fee Stamps affixed on the application, before issuing sanction for refund the Commission shall carry out necessary verification with reference to the application and the stamps affixed, and:\",\r\n    options: [\r\n      \"Keep a suitable note on the application to avoid a double claim, the stamp affixed also being duly cancelled\",\r\n      \"Return the original application to the candidate along with the refund\",\r\n      \"Forward the application to the Pay and Accounts Officer for retention\",\r\n      \"Destroy the application after payment of the refund\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.36(3).<\/b> Before issuing sanction, necessary verification with reference to the application and the recruitment stamps affixed shall be done, and a <b>suitable note kept on the application to avoid double claim; the stamp affixed shall also be duly cancelled<\/b>.<br><br>(b), (c) and (d) would defeat the safeguard against a double claim.\"\r\n  },\r\n\r\n  {\r\n    id: 197,\r\n    chapter: \"SI Ch 2 SEC-VI: REFUND OF REVENUE\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, special rules for the refund of Income Tax and Corporation Tax are prescribed by the:\",\r\n    options: [\r\n      \"Central Board of Indirect Taxes and Customs, Ministry of Finance (Department of Revenue)\",\r\n      \"Central Board of Direct Taxes, Ministry of Finance (Department of Revenue)\",\r\n      \"Controller General of Accounts, Department of Expenditure\",\r\n      \"Budget Division, Department of Economic Affairs\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.37.<\/b> Special rules for refund of Income Tax and Corporation Tax are prescribed by the <b>Central Board of Direct Taxes, Ministry of Finance (Department of Revenue)<\/b>; those rules also apply <i>mutatis mutandis<\/i> to residual refunds of other direct taxes such as <b>Estate Duty, Wealth Tax, Gift Tax, Expenditure Tax and Hotel Receipts Tax<\/b>.<br><br>(a) prescribes the procedure for indirect taxes; (a) and (c) are not the prescribing authority.\"\r\n  },\r\n\r\n  {\r\n    id: 198,\r\n    chapter: \"SI Ch 2 SEC-VI: REFUND OF REVENUE\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, refund orders in respect of direct taxes drawn on the bank direct:\",\r\n    options: [\r\n      \"May be transferred only with the prior approval of the Assessing Officer\",\r\n      \"Are not negotiable instruments and cannot be transferred in any manner\",\r\n      \"Are negotiable instruments, and are therefore capable of being transferred by endorsement and delivery in accordance with the Negotiable Instruments Act, 1881\",\r\n      \"May be transferred only by a registered deed of assignment\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.37.<\/b> Refund orders drawn on the bank direct are <b>negotiable instruments<\/b> and are therefore capable of being <b>transferred by endorsement and delivery<\/b> in accordance with the provisions of the <b>Negotiable Instruments Act, 1881 (26 of 1881)<\/b>.<br><br>(a), (b) and (d) contradict their negotiable character.\"\r\n  },\r\n\r\n  {\r\n    id: 199,\r\n    chapter: \"SI Ch 2 SEC-VI: REFUND OF REVENUE\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, refunds of direct taxes may be made by which of the following methods?\\n1. By issuing refund orders by the Departmental Officer\\n2. By direct credit to the tax assessee's bank account mentioned in his income tax return\\n3. By cheque in favour of the assessee\\nSelect the correct answer using the code given below:\",\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: 3,\r\n    explanation: \"<b>Para 2.37.<\/b> Refunds of tax are made through different methods, viz. by <b>issuing refund orders by the Departmental Officer<\/b>, <b>payment by direct credit to the tax assessee's bank account (mentioned in his ITR)<\/b>, or <b>by cheque in his favour<\/b>; payments are made to the refundee himself or to a person duly authorized by him to receive payment.<br><br>All three methods are provided for.\"\r\n  },\r\n\r\n  {\r\n    id: 200,\r\n    chapter: \"SI Ch 2 SEC-VI: REFUND OF REVENUE\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, refunds of Union Excise Duties, Goods and Services Tax and Customs receipts are made by the authorised officers in the Commissionerates under the:\",\r\n    options: [\r\n      \"Central Board of Indirect Taxes and Customs, Department of Revenue\",\r\n      \"Central Board of Direct Taxes, Department of Revenue\",\r\n      \"Controller General of Accounts, Department of Expenditure\",\r\n      \"Department of Economic Affairs\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.38.<\/b> Refunds of Union Excise Duties, GST and Customs receipts are made by the authorized officers in the Commissionerates under the <b>CBIC, Department of Revenue<\/b>, and are regulated in accordance with departmental instructions issued by the Central Board of Indirect Taxes and Customs under a special procedure prescribed from time to time.<br><br>(b) deals with direct taxes; (b) and (c) are not concerned.\"\r\n  },\r\n\r\n  {\r\n    id: 201,\r\n    chapter: \"SI Ch 2 SEC-VI: REFUND OF REVENUE\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the refund of Goods and Services Tax shall be made through presentation of an e-bill in the Form:\",\r\n    options: [\r\n      \"R.P.R.33\",\r\n      \"R.P.R.52\",\r\n      \"R.P.R.29A\",\r\n      \"R.P.R.28\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.38.<\/b> The refund of GST shall be made through presentation of an <b>e-bill in Form R.P.R.52<\/b>; the provisions of that rule and of para 2.35(5) <b>shall not be applicable<\/b> to refunds of indirect taxes.<br><br>(a) is the general refund of revenue bill; (c) is a contingent bill; (d) is the list of petty sub-vouchers.\"\r\n  },\r\n\r\n  {\r\n    id: 202,\r\n    chapter: \"SI Ch 2 SEC-VI: REFUND OF REVENUE\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, with regard to refunds of Union Excise Duties, Goods and Services Tax and Customs receipts, the position is that:\",\r\n    options: [\r\n      \"The provisions relating to the form of bill for drawal of refunds of revenue apply to these refunds in full\",\r\n      \"These refunds are drawn in Form R.P.R.33 like all other refunds of revenue\",\r\n      \"The provisions relating to the form of bill for drawal of refunds of revenue shall not be applicable to these refunds\",\r\n      \"These refunds require the prior verification of the Controller General of Accounts\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.38.<\/b> Since these refunds are regulated by the special procedure prescribed by the CBIC, <b>the provisions of that rule and of para 2.35(5) \u2014 the form of bill for drawal of refunds of revenue \u2014 shall not be applicable to these refunds<\/b>.<br><br>(a), (b) and (d) contradict this exclusion.\"\r\n  },\r\n\r\n  {\r\n    id: 203,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the instructions issued by the Ministry of Finance from time to time prescribing the interest rates and other terms and conditions of loans to State and Union Territory Governments, Local Bodies, Statutory Corporations and Public Sector undertakings:\",\r\n    options: [\r\n      \"Are advisory in nature and may be departed from with the approval of the Head of the Department\",\r\n      \"Apply only where no departmental regulations exist\",\r\n      \"Apply only to loans exceeding Rupees one crore\",\r\n      \"Shall be strictly followed\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.39(1).<\/b> The instructions issued by the Ministry of Finance from time to time prescribing the interest rates and other terms and conditions of such loans <b>shall be strictly followed<\/b>.<br><br>(a), (b) and (c) dilute this mandatory requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 204,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, except as otherwise provided, loans and advances may be drawn on a simple receipt in a form similar to the Form:\",\r\n    options: [\r\n      \"R.P.R.34\",\r\n      \"R.P.R.36\",\r\n      \"R.P.R.37\",\r\n      \"R.P.R.38\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.40.<\/b> Except as otherwise provided in paras 2.51 to 2.55, loans and advances may be drawn on a simple receipt in a form similar to <b>Form R.P.R.34<\/b>, in accordance with the Note below Rule 23(1).<br><br>(b) and (c) are the forms for long-term and short-term advances to Government servants; (d) is the schedule of recoveries of advances.\"\r\n  },\r\n\r\n  {\r\n    id: 205,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where repayment of a loan is made by deduction from the amount of a claim against the Government, or by directly crediting the Government Account, the requirement is that:\",\r\n    options: [\r\n      \"The name of the sanctioning authority alone need be indicated\",\r\n      \"The original date and amount of the loan or advance should be indicated in the relevant document so as to provide sufficient particulars for its identification\",\r\n      \"The head of account alone need be indicated\",\r\n      \"Only the amount of the instalment need be indicated\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.41(1).<\/b> The <b>original date and amount of the loan or advance should be indicated in the relevant document so as to provide sufficient particulars for its identification<\/b>. If the amount repaid includes interest as well as principal, the <b>interest must be separately specified<\/b>; if the repayment is a fixed periodical amount including both, the <b>orders fixing the amount shall be quoted<\/b>.<br><br>(a), (c) and (d) are incomplete.\"\r\n  },\r\n\r\n  {\r\n    id: 206,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, payment of interest or principal of loans by public sector undertakings and other parties shall be tendered, on or before the due date, at the specified branch of the accredited bank located at:\",\r\n    options: [\r\n      \"Nagpur, to the Central Accounts Section of the Reserve Bank\",\r\n      \"Mumbai, to the Reserve Bank of India\",\r\n      \"New Delhi, to the Ministry or Department which sanctioned the loan or its successor\",\r\n      \"The headquarters of the loanee entity\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.41(2)(A)(a).<\/b> Payment shall be tendered, on or before the due date, at the <b>specified branch at New Delhi of the accredited bank to the Ministry or Department which sanctioned the loan or its successor<\/b>, on whose books the accounts of the loans are maintained.<br><br>(a), (b) and (d) are not the prescribed place of tender.\"\r\n  },\r\n\r\n  {\r\n    id: 207,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, online payment of loan dues by public sector undertakings and other parties can be made through the portal:\",\r\n    options: [\r\n      \"The Government e-Marketplace portal\",\r\n      \"The Public Financial Management System portal\",\r\n      \"The Central Public Procurement Portal\",\r\n      \"www.bharatkosh.gov.in\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.41(2)(A)(b).<\/b> The online payment can be made through <b>www.bharatkosh.gov.in<\/b>. Where payment is made in cash, or by cheque or draft drawn on a scheduled bank in Delhi or New Delhi in favour of the accredited bank branch, it must be accompanied by a <b>memorandum or challan in duplicate<\/b>.<br><br>(a), (b) and (c) are different portals.\"\r\n  },\r\n\r\n  {\r\n    id: 208,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where loan dues are paid by cheque or draft, the memorandum or challan in duplicate shall give which of the following details?\\n1. Name of the loan sanctioning Ministry or Department, or its successor\\n2. Number and date of the loan sanction letter with the loan amount sanctioned\\n3. Amount due for payment, separately for interest and principal, and the head of account, and the due date of payment\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1, 2 and 3\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.41(2)(A)(b).<\/b> The memorandum or challan in duplicate shall give: (i) name of the <b>loan sanctioning Ministry or Department<\/b>; (ii) <b>number and date of the loan sanction letter with the loan amount sanctioned<\/b>; (iii) <b>amount due for payment, separately for interest and principal, and the head of account<\/b> to which the dues are to be credited; and (iv) the <b>due date of payment<\/b>.<br><br>All three are required.\"\r\n  },\r\n\r\n  {\r\n    id: 209,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in tendering payment of loan dues by cheque or draft, the position regarding principal and interest is that:\",\r\n    options: [\r\n      \"Interest may be adjusted against the next instalment of principal\",\r\n      \"Separate cheques or drafts and separate challans should be submitted for payment of principal and interest\",\r\n      \"Principal may be paid by cheque and interest only in cash\",\r\n      \"A single cheque and a single challan may cover both principal and interest\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.41(2)(A)(b)(iii).<\/b> <b>Separate cheques or drafts and challans should be submitted for payment of principal and interest.<\/b><br><br>(a), (c) and (d) contradict this requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 210,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the receipt of a cheque or draft tendered in payment of loan dues will be acknowledged by the accredited bank branch:\",\r\n    options: [\r\n      \"By issuing a receipt in Form R.P.R.6 on the same day\",\r\n      \"By handing over the duplicate copy of the challan immediately on tender\",\r\n      \"Through a paper token immediately, the duplicate copy of the challan being given to the tenderer after realization of the cheque or draft\",\r\n      \"Only after the credit appears in the receipt scroll sent to the Pay and Accounts Officer\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.41(2)(A)(d).<\/b> The receipt of the cheque or draft will be acknowledged by the accredited bank branch <b>through a paper token immediately<\/b>, and <b>after realization of the cheque or draft, the duplicate copy of the challan will be given to the tenderer<\/b>.<br><br>(a), (b) and (d) misstate the sequence or the document.\"\r\n  },\r\n\r\n  {\r\n    id: 211,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the accredited bank collecting loan dues shall arrange prompt credit thereof to the Central Government Account and send:\",\r\n    options: [\r\n      \"The duplicate copy of the challan to the Controller General of Accounts\",\r\n      \"A consolidated monthly statement to the loan sanctioning authority\",\r\n      \"The original copy of the challan to the Reserve Bank, Nagpur\",\r\n      \"The original copy of the challan with a credit scroll to the Pay and Accounts Officer of the Ministry or Department\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.41(2)(B).<\/b> The accredited bank shall arrange prompt credit to the Central Government Account and send the <b>original copy of the challan with a credit scroll to the Pay and Accounts Officer of the Ministry or Department<\/b>, in accordance with the general instructions for handling receipts and payments.<br><br>(a), (b) and (c) misdirect the challan.\"\r\n  },\r\n\r\n  {\r\n    id: 212,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in respect of repayment of a loan, the head of account to be operated for repayment of principal is:\",\r\n    options: [\r\n      \"The same as that against which the loan was sanctioned and paid by Government\",\r\n      \"A minor head under the major head '0049-Interest receipts'\",\r\n      \"The head '8680-Miscellaneous Government Accounts'\",\r\n      \"A head prescribed separately by the Controller General of Accounts in each case\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.41(2)(D).<\/b> The head for <b>repayment of principal will be the same as that against which the loan was sanctioned and paid by Government<\/b>; the head against which <b>interest<\/b> is credited is one of the minor heads under the major head <b>0049-Interest receipts \u2014 (c) Other interest receipts of Central Government<\/b>.<br><br>(b) applies to interest, not principal.\"\r\n  },\r\n\r\n  {\r\n    id: 213,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, interest received on loans is credited to one of the minor heads under the major head:\",\r\n    options: [\r\n      \"3606-Aid Materials and Equipment\",\r\n      \"0049-Interest receipts\",\r\n      \"8680-Miscellaneous Government Accounts\",\r\n      \"2049-Interest Payments\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.41(2)(D).<\/b> Interest is credited under one of the minor heads under the major head <b>0049-Interest receipts \u2014 (c) Other interest receipts of Central Government<\/b>, such as interest from Public Sector and other Undertakings, local bodies, Cooperative Societies, Cultivators, Port Trusts, other parties, and other receipts.<br><br>(d) is the expenditure head for interest payments; (a) and (c) are unrelated.\"\r\n  },\r\n\r\n  {\r\n    id: 214,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a loan of public money is taken out in instalments, the general rule is that:\",\r\n    options: [\r\n      \"Only the last instalment shall be treated as a separate loan\",\r\n      \"All instalments shall invariably be treated as a single loan from the date of the first instalment\",\r\n      \"Each instalment so drawn shall be treated as a separate loan for purposes of repayment of principal and payment of interest thereon\",\r\n      \"Each instalment shall be treated as a separate loan only if it exceeds Rupees one crore\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.42(1).<\/b> <b>Each instalment of the loan so drawn shall be treated as a separate loan<\/b> for purposes of repayment of principal and payment of interest thereon \u2014 except where the various instalments drawn during a financial year are allowed to be <b>consolidated into a single loan as at the end of that financial year<\/b>.<br><br>(a), (b) and (d) misstate the rule.\"\r\n  },\r\n\r\n  {\r\n    id: 215,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where the various instalments of a loan drawn during a financial year are consolidated into a single loan as at the end of that year, the borrower shall separately pay:\",\r\n    options: [\r\n      \"Compound interest on the consolidated amount from the date of the first instalment\",\r\n      \"No interest at all for the period preceding consolidation\",\r\n      \"Penal interest at two and a half per cent above the normal rate\",\r\n      \"Simple interest at the prescribed rate on the various loan instalments from the date of drawal of each instalment to the date of their consolidation\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.42(1).<\/b> In the event of consolidation, <b>simple interest at the prescribed rate on the various loan instalments from the date of drawal of each instalment to the date of their consolidation shall be separately payable by the borrower<\/b>.<br><br>(a), (b) and (c) misstate the interest payable for the pre-consolidation period.\"\r\n  },\r\n\r\n  {\r\n    id: 216,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, repayment of a loan or consolidated loan and payment of interest thereon shall be arranged by the borrower:\",\r\n    options: [\r\n      \"Annually, on or before the anniversary date of drawal or consolidation of the loan, in such number of instalments as the sanctioning authority may prescribe\",\r\n      \"Monthly, on the first working day of each month\",\r\n      \"On the thirty-first March of each year, irrespective of the date of drawal\",\r\n      \"At such time as the borrower may find convenient\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.42(1).<\/b> Repayment of each loan or the consolidated loan and payment of interest shall be arranged by the borrower <b>annually on or before the anniversary date of drawal or consolidation of the loan<\/b>, in such number of instalments as the sanctioning authority may prescribe.<br><br>(b), (c) and (d) misstate the periodicity or the reference date.\"\r\n  },\r\n\r\n  {\r\n    id: 217,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in deserving cases the sanctioning authority may allow a moratorium:\",\r\n    options: [\r\n      \"Towards neither repayment of principal nor payment of interest\",\r\n      \"Towards repayment of principal, but not for the payment of interest\",\r\n      \"Towards both repayment of principal and payment of interest\",\r\n      \"Towards payment of interest, but not for repayment of principal\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.42(1).<\/b> The sanctioning authority may allow, in deserving cases, a <b>moratorium towards repayment of principal but not for the payment of interest<\/b>.<br><br>(a), (c) and (d) reverse or misstate the position.\"\r\n  },\r\n\r\n  {\r\n    id: 218,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where there is undue delay on the part of the debtor in taking out the last instalment of a loan:\",\r\n    options: [\r\n      \"The Pay and Accounts Officer may himself declare the loan closed\",\r\n      \"The loan automatically stands cancelled at the end of the financial year\",\r\n      \"The authority sanctioning the loan may at any time declare the loan closed and order repayment of capital to begin, the Pay and Accounts Officer bringing to notice any delay requiring this remedy\",\r\n      \"Penal interest becomes chargeable on the undrawn instalment\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.42(1).<\/b> The <b>authority sanctioning the loan may at any time declare that loan closed, and order repayment of capital to begin<\/b>; the <b>Pay and Accounts Officer shall bring to notice any delay<\/b> that appears to him to require this remedy, whether or not there are any dates fixed for taking of instalments.<br><br>(a), (b) and (d) misstate the remedy or the authority.\"\r\n  },\r\n\r\n  {\r\n    id: 219,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the calculation fixing the amount of equal periodical instalments by which a loan is repaid with interest presupposes punctual payment of the instalment; accordingly, if any instalment is not punctually repaid:\",\r\n    options: [\r\n      \"The loan shall be treated as closed\",\r\n      \"The moratorium provisions shall automatically apply\",\r\n      \"The instalment shall be carried forward without any change in the interest\",\r\n      \"The interest amount shall need to be recalculated\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.42(1), Note 2.<\/b> The calculation presupposes punctual payment, and <b>if any instalment is not punctually repaid, the interest amount shall need to be recalculated<\/b>.<br><br>(a), (b) and (c) misstate the consequence.\"\r\n  },\r\n\r\n  {\r\n    id: 220,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the recovery of loans shall ordinarily be effected in:\",\r\n    options: [\r\n      \"Annual equal instalments of principal together with interest due on the outstanding amount of principal from time to time\",\r\n      \"Annual instalments of interest first, the principal being recovered in a lump sum at the end\",\r\n      \"Equal monthly instalments of principal and interest combined\",\r\n      \"A single lump sum on the expiry of the term of the loan\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.42(2).<\/b> Recovery shall ordinarily be effected in <b>annual equal instalments of principal together with interest due on the outstanding amount of principal from time to time<\/b>. The repayment and interest instalments may be <b>rounded off to the nearest rupee<\/b>, subject to final adjustment at the time of payment of the last instalment.<br><br>(b), (c) and (d) misstate the ordinary mode of recovery.\"\r\n  },\r\n\r\n  {\r\n    id: 221,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the penal or higher rate of interest stipulated in loan sanctions shall not, except under special orders of Government, be less than:\",\r\n    options: [\r\n      \"Two per cent per annum above the normal rate of interest\",\r\n      \"Two and a half per cent per annum above the normal rate of interest\",\r\n      \"Five per cent per annum above the normal rate of interest\",\r\n      \"One per cent per annum above the normal rate of interest\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.43(1).<\/b> Loan sanctions in favour of State\/UT Governments and sanctions, undertakings or agreements for wholly Government owned companies or PSUs shall invariably include provision for levy of <b>penal interest<\/b> on overdue instalments; in all other cases the sanctions and agreements shall stipulate a <b>higher rate of interest<\/b> with a lower rate for punctual payments. The penal or higher rate shall not, except under special orders, be <b>less than two and half per cent per annum above the normal rate<\/b>.<br><br>The distractors alter the margin.\"\r\n  },\r\n\r\n  {\r\n    id: 222,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, any default in the payment of interest upon a loan or in the repayment of principal shall be promptly reported by the Pay and Accounts Officer to the:\",\r\n    options: [\r\n      \"Controller General of Accounts\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Authority which sanctioned the loan\",\r\n      \"Budget Division, Department of Economic Affairs\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.43(2).<\/b> Any default shall be promptly reported by the PAO to the <b>authority which sanctioned the loan<\/b>; the PAO's responsibility under this rule refers <b>only to the loans the detailed accounts for which are kept by him<\/b>.<br><br>(a), (b) and (d) are not the authority to whom the default is reported.\"\r\n  },\r\n\r\n  {\r\n    id: 223,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the case of grant of interest free loans, such as loans to technical educational institutions for construction of hostels, the sanction letter shall provide that:\",\r\n    options: [\r\n      \"The loan shall be converted into a grant-in-aid on default\",\r\n      \"The institution shall furnish two sureties of known financial stability\",\r\n      \"The defaulted amount shall be written off after three years\",\r\n      \"In the event of any default in repayment, interest at rates prescribed by Government from time to time will be chargeable on the loans\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.43(3).<\/b> Prompt repayment shall be made a condition for the grant of interest free loans, and the sanction letter shall provide that <b>in the event of any default in repayment, interest at rates prescribed by Government from time to time will be chargeable on the loans<\/b>.<br><br>(a), (b) and (c) are not the stipulation prescribed.\"\r\n  },\r\n\r\n  {\r\n    id: 224,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where in addition to an interest free loan a subsidy is also provided to meet running expenses, the sanction letter shall provide that in the event of any default in repayment:\",\r\n    options: [\r\n      \"The defaulted dues would be recovered out of the subsidy payable\",\r\n      \"The subsidy would be discontinued from the following year\",\r\n      \"The loan would be converted into an interest-bearing loan at penal rates\",\r\n      \"The matter would be referred to the Ministry of Finance for write-off\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.43(5).<\/b> In such cases the sanction letter shall provide that in the event of any default in repayment, the <b>defaulted dues would be recovered out of the subsidy payable<\/b>.<br><br>(b), (c) and (d) are not the stipulation prescribed.\"\r\n  },\r\n\r\n  {\r\n    id: 225,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where the sanctioning authority is satisfied that penal or higher interest need not be recovered on an overdue amount, the borrower shall ordinarily be asked to pay:\",\r\n    options: [\r\n      \"Interest at the penal rate for the first month and the normal rate thereafter\",\r\n      \"Interest at the normal rate prescribed in the loan sanction on the overdue amount, from the due date of payment up to the date of settlement of the default\",\r\n      \"Interest at half the normal rate on the overdue amount\",\r\n      \"No interest whatsoever on the overdue amount\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.43(6).<\/b> Where the sanctioning authority is so satisfied, the borrower shall ordinarily be asked to pay <b>interest at the normal rate prescribed in the loan sanction, on the overdue amount (of principal and\/or interest), from the due date of payment up to the date of settlement of the default<\/b>. The recovery of additional interest <b>shall not be waived except in special circumstances or where the period of default is very short, e.g. a few days<\/b>.<br><br>(a), (c) and (d) misstate the position.\"\r\n  },\r\n\r\n  {\r\n    id: 226,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a competent authority may remit or write off any loans owing to their irrecoverability or otherwise:\",\r\n    options: [\r\n      \"On the recommendation of the Pay and Accounts Officer\",\r\n      \"After prior approval of the Comptroller and Auditor General\",\r\n      \"After prior approval of the Ministry of Finance\",\r\n      \"On its own authority, without any approval\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.44 (Irrecoverable Loans).<\/b> A competent authority, <b>after prior approval of the Ministry of Finance<\/b>, may remit or write off any loans owing to their irrecoverability or otherwise.<br><br>(a), (b) and (d) are not the approving authority.\"\r\n  },\r\n\r\n  {\r\n    id: 227,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the case of loans to wholly-owned Government Companies, a written undertaking that the fixed assets of the company shall not be hypothecated without prior approval of the Government shall be obtained in Form GFR 15, and:\",\r\n    options: [\r\n      \"Stamp duty shall be paid by the company on the undertaking\",\r\n      \"The undertaking shall be registered with the Registrar of Companies\",\r\n      \"Stamp duty shall be borne by the Government on the undertaking\",\r\n      \"No stamp duty need be paid on these written undertakings\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.45(1).<\/b> Such a written undertaking shall be obtained in <b>Form GFR 15<\/b>, and <b>no stamp duty need be paid on these written undertakings<\/b>.<br><br>(a), (b) and (c) impose requirements the para dispenses with.\"\r\n  },\r\n\r\n  {\r\n    id: 228,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, loans to parties other than State Governments, wholly owned Government Companies and Local Administrations of Union Territories shall be sanctioned only against adequate security, which shall ordinarily be at least:\",\r\n    options: [\r\n      \"Thirty-three and one-third per cent more than the amount of the loan\",\r\n      \"Twenty-five per cent more than the amount of the loan\",\r\n      \"Fifty per cent more than the amount of the loan\",\r\n      \"Ten per cent more than the amount of the loan\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.45(2).<\/b> The security to be taken shall ordinarily be at least <b>thirty-three and one-third per cent more than the amount of the loan<\/b>; however, a competent authority may accept security of <b>less value for adequate reasons to be recorded<\/b>.<br><br>The distractors alter the margin.\"\r\n  },\r\n\r\n  {\r\n    id: 229,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, subject to such directions as may be given by the Comptroller and Auditor General, detailed accounts of loans to Institutions and Organizations shall be maintained by the:\",\r\n    options: [\r\n      \"Accredited bank of the Ministry concerned\",\r\n      \"Pay and Accounts Officer, who shall watch their recovery and see that the conditions attached to each loan are fulfilled\",\r\n      \"Controller General of Accounts, who shall watch their recovery\",\r\n      \"Head of the Department, who shall watch their recovery\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.46 (Accounts and Control).<\/b> Detailed accounts of loans to Institutions and Organizations shall be maintained by the <b>Pay and Accounts Officer, who shall watch their recovery and see that the conditions attached to each loan are fulfilled<\/b>.<br><br>(a), (c) and (d) are not charged with maintaining these detailed accounts.\"\r\n  },\r\n\r\n  {\r\n    id: 230,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, each Principal Accounts Officer shall submit to the concerned Ministry or Department a statement showing the details of outstanding Central Loans borne on his books as on thirty-first March each year in the Form:\",\r\n    options: [\r\n      \"GFR 12-B\",\r\n      \"GFR 15\",\r\n      \"GFR 13\",\r\n      \"R.P.R.34\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.47 (Annual Returns).<\/b> Each Principal Accounts Officer shall submit a statement in <b>Form GFR 13<\/b> showing details of outstanding Central Loans borne on his books as on <b>thirty-first March<\/b> each year.<br><br>(b) is the undertaking from wholly-owned Government Companies; (a) is the certificate under Rule 256(1) of GFR 2017; (d) is the simple receipt form for drawal.\"\r\n  },\r\n\r\n  {\r\n    id: 231,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the annual statement of outstanding Central Loans as on thirty-first March shall be submitted not later than the following:\",\r\n    options: [\r\n      \"Thirtieth June\",\r\n      \"Thirty-first December\",\r\n      \"Thirty-first October\",\r\n      \"Thirtieth September\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.47.<\/b> The statement in Form GFR 13 shall be submitted <b>not later than the following thirtieth September<\/b>, and shall indicate the aggregate outstanding balance of loans, details of defaults, if any, and the <b>earliest period to which the default pertains<\/b>, against each State or UT Government, foreign Government, Railway or Department of Posts funds, Central Public Sector and other Government Institutions.<br><br>The distractors alter the due date.\"\r\n  },\r\n\r\n  {\r\n    id: 232,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where detailed accounts of loans are not required to be maintained by the Accounts Office, the annual statement shall contain:\",\r\n    options: [\r\n      \"Departmental authority-wise aggregate balances of outstanding loans\",\r\n      \"Loanee-wise details of each individual loan\",\r\n      \"Only the total of all loans outstanding, without any break-up\",\r\n      \"A certificate that no detailed accounts are maintained\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.47.<\/b> Where detailed accounts are not required to be maintained by the Accounts Office, the statement shall contain <b>departmental authority-wise aggregate balances of outstanding loans<\/b>.<br><br>(b), (c) and (d) misstate the content of the statement in such cases.\"\r\n  },\r\n\r\n  {\r\n    id: 233,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a copy of the Annual Assessment Report on the status of all outstanding loans, including timely and accurate payment of principal and interest due, shall be submitted to the Ministry of Finance by the:\",\r\n    options: [\r\n      \"Head of the Department, by 31st October of each financial year\",\r\n      \"Financial Adviser of the Administrative Ministry concerned, by 30th June of each financial year\",\r\n      \"Controller General of Accounts, by 31st March of each financial year\",\r\n      \"Principal Accounts Officer, by 30th September of each financial year\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.48(2).<\/b> A copy of the Annual Assessment Report shall be submitted by the <b>Financial Adviser of the Administrative Ministry concerned to the Ministry of Finance by 30th June of each financial year<\/b>.<br><br>(d) relates to the Form GFR 13 annual return; (a) and (c) misstate the officer and date.\"\r\n  },\r\n\r\n  {\r\n    id: 234,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, to facilitate a proper review of the position of outstanding loans, the Ministries may also arrange to maintain centrally:\",\r\n    options: [\r\n      \"A register of securities furnished by all loanees\",\r\n      \"A duplicate set of the detailed loan accounts maintained by the Pay and Accounts Officer\",\r\n      \"A list of all sanctions issued relating to loans advanced to State Governments and other entities\",\r\n      \"A register of all defaults reported by the accredited bank\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.48(1).<\/b> To facilitate a proper review of the position of outstanding loans, the Ministries may also arrange to maintain <b>centrally a list of all sanctions issued relating to loans advanced to State Governments and other entities<\/b>. Where the annual statements are not received in time, the <b>PAO shall be reminded promptly<\/b>.<br><br>(a), (b) and (d) are not what is to be maintained centrally.\"\r\n  },\r\n\r\n  {\r\n    id: 235,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the case of loans to parties other than State Governments and wholly owned Government Companies, a loan agreement specifying all the terms and conditions shall be executed, and a clause shall invariably be inserted enabling Government:\",\r\n    options: [\r\n      \"To convert the loan into equity at its discretion\",\r\n      \"To appoint a nominee director on the board of the applicant\",\r\n      \"To recall the entire loan without notice at any time\",\r\n      \"At any time to call for accounts of the applicant relating to any accounting year, with power to depute an officer specially authorised to inspect the applicant's books\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.49(1).<\/b> A clause shall invariably be inserted in all such agreements <b>enabling Government at any time to call for accounts of the applicant relating to any accounting year, with power to depute an officer specially authorized for this purpose to inspect the applicant's books, if necessary<\/b>.<br><br>(a), (b) and (c) are not the clause prescribed.\"\r\n  },\r\n\r\n  {\r\n    id: 236,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a written undertaking in Form GFR 15 is required from a wholly Government-owned company, the sanction shall specifically state that the undertaking would be obtained from the loanee before the drawal of the loan, and:\",\r\n    options: [\r\n      \"A certificate that the undertaking has been obtained shall be recorded by the Drawing Officer of the office of the sanctioning authority in the bill for drawal of the loan\",\r\n      \"A copy of the undertaking shall be attached to the bill for drawal of the loan\",\r\n      \"The undertaking shall be countersigned by the Pay and Accounts Officer\",\r\n      \"The undertaking shall be registered before the loan is drawn\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.49(2).<\/b> The sanction shall state that the undertaking would be obtained before drawal, and a <b>certificate that the undertaking has been obtained shall be recorded by the Drawing Officer of the office of the sanctioning authority in the bill for drawal of the amount of loan<\/b>. Sanctions for loans to other organizations requiring a formal agreement are issued in the same manner.<br><br>(b), (c) and (d) are not the prescribed procedure.\"\r\n  },\r\n\r\n  {\r\n    id: 237,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where conditions are attached to the utilization of a loan, the authority primarily responsible for certifying to the Pay and Accounts Officer the fulfilment of those conditions is the:\",\r\n    options: [\r\n      \"Head of the loanee institution\",\r\n      \"Authority competent to sanction the loan\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Pay and Accounts Officer himself\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.50(1).<\/b> The <b>authority competent to sanction the loan<\/b> shall be primarily responsible for certifying to the PAO, where necessary, the fulfilment of the conditions attaching to the loan, unless there is any special rule or order to the contrary. <b>Loans sanctioned to State Governments and the Local Administration of Union Territories do not come within the purview of this rule.<\/b><br><br>(a), (c) and (d) are not primarily responsible.\"\r\n  },\r\n\r\n  {\r\n    id: 238,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the certificate referred to in Rule 256(1) of the General Financial Rules, 2017 shall be furnished in the Form:\",\r\n    options: [\r\n      \"GFR 13\",\r\n      \"GFR 12-A\",\r\n      \"GFR 12-B\",\r\n      \"GFR 15\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.50(2).<\/b> The certificate referred to in Rule 256(1) of the GFR, 2017 shall be furnished as in <b>Form GFR 12-B<\/b>, at such intervals as may be agreed between the Audit Officer and\/or the PAO and the Ministry or Department concerned.<br><br>(b) is the utilization certificate for non-recurring grants; (a) is the annual statement of outstanding loans; (d) is the undertaking from Government companies.\"\r\n  },\r\n\r\n  {\r\n    id: 239,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in addition to satisfying himself that the conditions of the loan are being fulfilled, the certifying officer may require the loanee institution to furnish:\",\r\n    options: [\r\n      \"An indemnity bond covering the amount of the loan\",\r\n      \"A certificate from the accredited bank regarding the utilisation\",\r\n      \"A fresh security equal to the outstanding balance\",\r\n      \"A certificate from its Auditors that the conditions attaching to the loan have been or are being fulfilled, giving details of the breaches, if any\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.50(2).<\/b> The loanee institution may also be required to furnish a <b>certificate from its Auditors that the conditions attaching to the loan have been or are being fulfilled<\/b>; the certificate <b>shall give details of the breaches, if any, of those conditions<\/b>.<br><br>(a), (b) and (c) are not what may be required under this para.\"\r\n  },\r\n\r\n  {\r\n    id: 240,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a Certificate of Utilization of a loan is NOT necessary in which of the following cases?\\n1. Where loans are sanctioned not for any specific purpose or object but take the shape of temporary financial aid\\n2. Where loans have been sanctioned to Public Sector Undertakings intended for financing of their approved capital outlays\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"Both 1 and 2\",\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.50(3).<\/b> A Certificate of Utilization shall be furnished in every case of loan made for specific purposes, even if no condition is specifically attached; such certificates are <b>not, however, necessary where loans are sanctioned not for any specific purpose or object but take the shape of a temporary financial aid, or where loans have been sanctioned to Public Sector Undertakings intended for financing of their approved capital outlays<\/b>. The <b>repayment of the loan has, however, to be watched in the usual manner<\/b>.<br><br>Both are exempt.\"\r\n  },\r\n\r\n  {\r\n    id: 241,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in respect of loans the detailed accounts of which are maintained in the Audit Offices, the authorities sanctioning the loan shall furnish the Utilization Certificate:\",\r\n    options: [\r\n      \"Only on demand by the Audit Office\",\r\n      \"In respect of each individual case\",\r\n      \"Only where the loan exceeds Rupees one crore\",\r\n      \"In a consolidated form for the year\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.50(4).<\/b> In respect of loans the detailed accounts of which are maintained in the Audit Offices, the sanctioning authorities shall furnish the Utilization Certificate <b>in respect of each individual case<\/b> \u2014 in contrast to loans whose detailed accounts are kept departmentally, where a <b>consolidated<\/b> UC is furnished [Para 2.50(5)].<br><br>(d) states the departmental-accounts position; (a) and (c) are not conditions in the para.\"\r\n  },\r\n\r\n  {\r\n    id: 242,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where the detailed accounts of loans are maintained by Departmental authorities, the consolidated Utilization Certificate furnished to Audit:\",\r\n    options: [\r\n      \"Shall cover only loans exceeding Rupees fifty lakh\",\r\n      \"Shall cover all loans including loans to individuals, without any break-up\",\r\n      \"Shall not cover loans to individuals, and shall indicate the year-wise and object-wise break-up of loans disbursed\",\r\n      \"Shall be furnished separately for each loanee institution\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.50(5).<\/b> The consolidated UC covers the total amount of loans disbursed during each year for different purposes, including loans sanctioned by subordinate officers; it <b>shall not cover the loans to individuals<\/b> (for which UCs need not be furnished to the PAO), shall indicate the <b>year-wise and object-wise break-up<\/b>, and shall show the loans disbursed <b>separately for each sub-head of account<\/b> to facilitate verification by the PAO.<br><br>(a), (b) and (d) misstate its scope.\"\r\n  },\r\n\r\n  {\r\n    id: 243,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the target date prescribed for submission of Utilization Certificates in respect of loans shall, as far as possible, be not later than:\",\r\n    options: [\r\n      \"Twelve months from the date of sanction of the loan\",\r\n      \"Six months from the date of sanction of the loan\",\r\n      \"Twenty-four months from the date of sanction of the loan\",\r\n      \"Eighteen months from the date of sanction of the loan\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.50(6).<\/b> Utilization Certificates shall be furnished within a 'reasonable time' after the loan is paid; the Department shall prescribe target dates in consultation with the Ministry of Finance, and the target date shall as far as possible be <b>not later than eighteen months from the date of sanction of the loan<\/b>.<br><br>The distractors alter the period.\"\r\n  },\r\n\r\n  {\r\n    id: 244,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in respect of loans whose detailed accounts are maintained by Departmental Officers and for which consolidated Utilization Certificates are to be furnished, the period of eighteen months shall be reckoned from:\",\r\n    options: [\r\n      \"The expiry of the financial year in which the loans are disbursed, such certificates being furnished not later than September of the second succeeding financial year\",\r\n      \"The date of sanction of each individual loan\",\r\n      \"The date of actual disbursement of each individual loan\",\r\n      \"The close of the financial year in which the loan is sanctioned, such certificates being furnished by 30th June\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.50(7).<\/b> In such cases the period of 18 months shall be reckoned from the <b>expiry of the financial year in which the loans are disbursed<\/b>; the consolidated Utilization Certificates in respect of such loans paid each year shall therefore be furnished <b>not later than September of the second succeeding financial year<\/b>.<br><br>(b), (c) and (d) misstate the reckoning point or the due date.\"\r\n  },\r\n\r\n  {\r\n    id: 245,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, with regard to the due dates for submission of Utilization Certificates in respect of loans, which of the following is correct?\\n1. The due dates shall be specified in the letter of sanction for the loan.\\n2. Extension of the target date shall be allowed only in very exceptional circumstances, in consultation with the Ministry of Finance under intimation to the Audit Officer or the Pay and Accounts Officer.\\n3. No further loans shall be sanctioned unless the sanctioning authorities are satisfied about the proper utilization of the earlier loan sanctioned to an institution.\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 3 only\",\r\n      \"1, 2 and 3\",\r\n      \"2 and 3 only\",\r\n      \"1 and 2 only\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.50(8).<\/b> The due dates shall be <b>specified in the letter of sanction<\/b>; the target date shall be <b>rigidly enforced<\/b> and extension allowed only in very exceptional circumstances <b>in consultation with the Ministry of Finance under intimation to the Audit Officer and\/or the PAO<\/b>; and <b>no further loans shall be sanctioned unless the sanctioning authorities are satisfied about the proper utilization of the earlier loan<\/b>.<br><br>All three are correct.\"\r\n  },\r\n\r\n  {\r\n    id: 246,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the special procedure for the drawal of Revenue Advances covers which of the following?\\n1. Takavi advances\\n2. Advances under the Land Improvement Acts\\n3. Any other advances which Revenue Officers are allowed or directed to make under the provisions of any law or under special order of the Government\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"2 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.51(1).<\/b> Revenue Advances include <b>takavi advances<\/b>, <b>advances under the Land Improvement Acts<\/b>, and <b>any other advances which Revenue Officers are allowed or directed to make under the provisions of any law or under special order of the Government<\/b>.<br><br>All three are covered.\"\r\n  },\r\n\r\n  {\r\n    id: 247,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where revenue advances are drawn by departmental officers in lump sum on abstract bills for disbursement to parties, the payments must be supported by:\",\r\n    options: [\r\n      \"The mutual payees' receipts, duly stamped\",\r\n      \"An indemnity bond executed by each payee\",\r\n      \"A certificate of the Pay and Accounts Officer verifying the credits\",\r\n      \"A certificate from the authorised disbursing officer that payment will be made to the proper payees and their receipts duly taken and filed\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.51(2)(a).<\/b> Where advances are made <b>direct to the parties<\/b>, the payments must be supported by <b>mutual payees' receipts<\/b>; where drawn by departmental officers <b>in lump sum on abstract bills<\/b>, they must be supported by a <b>certificate from the authorised disbursing officer that payment will be made to the proper payees and their receipts duly taken and filed<\/b>.<br><br>(a) applies to the direct-payment case; (a) and (b) are not required.\"\r\n  },\r\n\r\n  {\r\n    id: 248,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, among the safeguards for revenue advances drawn on abstract bills, no officer should be allowed to draw a second abstract bill without producing a detailed bill to account for amounts already disbursed, and in no case should the submission of the detailed bill be delayed beyond:\",\r\n    options: [\r\n      \"The end of the month following that in which the advance was drawn\",\r\n      \"The end of the quarter in which the advance was drawn\",\r\n      \"One month from the date of the second abstract bill\",\r\n      \"The close of the financial year in which the advance was drawn\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.51(2)(b)(i).<\/b> No officer disbursing these advances should be allowed to draw a second abstract bill without producing a detailed bill accounting for amounts already disbursed from the last advance taken, any balance being at the same time refunded; <b>in no case should the submission of the detailed bill be delayed beyond the end of the month following that in which the advance was drawn<\/b>.<br><br>The distractors alter the outer limit.\"\r\n  },\r\n\r\n  {\r\n    id: 249,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in respect of revenue advances drawn on abstract bills, disbursing officers should take the receipts of the payees:\",\r\n    options: [\r\n      \"Through the Pay and Accounts Officer at the time of adjustment\",\r\n      \"On the spot as soon as the advances have been made, certifying at the foot of the detailed bill that the advances were duly sanctioned by them and paid in their presence\",\r\n      \"Only where the amount exceeds the money limit prescribed by the Head of the Department\",\r\n      \"At the end of the month, along with the detailed bill\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.51(2)(b)(ii).<\/b> Disbursing officers should take the receipts of the payees <b>on the spot as soon as the advances have been made<\/b>, and <b>certify at the foot of the detailed bill that the advances were duly sanctioned by them and paid in their presence<\/b>.<br><br>(a), (c) and (d) misstate the safeguard.\"\r\n  },\r\n\r\n  {\r\n    id: 250,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in respect of revenue advances drawn on abstract bills, with regard to the payees' receipts and names, the position is that:\",\r\n    options: [\r\n      \"Payees' names must be shown in the detailed bill, though their receipts need not be sent\",\r\n      \"Payees' receipts must be sent with the detailed bill and their names shown in it\",\r\n      \"Payees' receipts need not be sent with the detailed bill and their names need not be shown in it, the detailed bill being forwarded to the Pay and Accounts Officer in adjustment of the advance drawn\",\r\n      \"Payees' receipts must be sent, though their names need not be shown\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.51(2)(b)(iii).<\/b> <b>Payees' receipts need not be sent with the detailed bill and their names need not be shown in it<\/b>; the detailed bill should be forwarded to the PAO in adjustment of the advance drawn.<br><br>(b), (a) and (d) reinstate requirements the safeguard dispenses with.\"\r\n  },\r\n\r\n  {\r\n    id: 251,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the money limit for the amount which can be drawn on abstract bills by each officer in respect of revenue advances is prescribed by the:\",\r\n    options: [\r\n      \"Pay and Accounts Officer, in consultation with the Controlling Officer\",\r\n      \"Ministry of Finance, in consultation with the Comptroller and Auditor General\",\r\n      \"Controller General of Accounts, by general order\",\r\n      \"Head of the department concerned, with due regard to the circumstances of each case\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.51(2)(b)(iv).<\/b> The <b>head of the department concerned should prescribe a money limit<\/b> for the amount which can be drawn on abstract bills by each officer, <b>with due regard to the circumstances of each case<\/b>.<br><br>(a), (b) and (c) are not the prescribing authority.\"\r\n  },\r\n\r\n  {\r\n    id: 252,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the plus and minus memorandum maintained by the Pay and Accounts Officer in respect of revenue advances, of the amounts of interest and principal recovered:\",\r\n    options: [\r\n      \"Interest must not, and principal must, be credited in the plus and minus memorandum\",\r\n      \"Interest must, and principal must not, be credited in the plus and minus memorandum\",\r\n      \"Both interest and principal must be credited in the plus and minus memorandum\",\r\n      \"Neither interest nor principal is credited in the plus and minus memorandum\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.51(3).<\/b> Special care shall be taken while paying recoveries into Government Account that the amounts of interest and principal recovered are <b>separately and distinctly credited<\/b>, as the <b>former (interest) must not, and the latter (principal) must, be credited in the plus and minus memorandum<\/b>. The departmental officer reconciles the balances with this memorandum.<br><br>(b), (c) and (d) reverse or misstate the treatment.\"\r\n  },\r\n\r\n  {\r\n    id: 253,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, advances under special laws will be regulated in accordance with:\",\r\n    options: [\r\n      \"Instructions issued by the Controller General of Accounts alone\",\r\n      \"The provisions of the relevant Acts and rules framed thereunder, or such general or special orders as may be issued by the Government\",\r\n      \"The General Financial Rules, 2017 alone\",\r\n      \"The Compendium of Rules on Advances alone\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.52 (Advances under special laws).<\/b> Such advances will be regulated in accordance with the <b>provisions of the relevant Acts and rules framed thereunder, or by such orders, general or special, as may be issued by the Government in this behalf<\/b>.<br><br>(a), (c) and (d) are not the governing source for these advances.\"\r\n  },\r\n\r\n  {\r\n    id: 254,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, advances granted under special orders of competent authority to Government officers for departmental or allied purposes are subject to adjustment by submission of detailed accounts supported by vouchers, or by refund, within:\",\r\n    options: [\r\n      \"The close of the financial year in which the advances are drawn\",\r\n      \"Fifteen days from the date of drawal of the advances\",\r\n      \"One month from the date of drawal of the advances\",\r\n      \"Three months from the date of drawal of the advances\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.53(1) (read with Rule 23(5)(a)).<\/b> Such advances may be drawn on the responsibility and receipt of the officer for whom they are sanctioned, subject to adjustment by submission of detailed accounts <b>within one month from the date of drawal of advances<\/b>, supported by vouchers or by refund as may be necessary.<br><br>The distractors alter the period.\"\r\n  },\r\n\r\n  {\r\n    id: 255,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, advances to Government servants are drawn in the Forms:\",\r\n    options: [\r\n      \"R.P.R.38 in respect of both long-term and short-term advances\",\r\n      \"R.P.R.37 in respect of long-term advances and R.P.R.36 in respect of short-term advances\",\r\n      \"R.P.R.34 in respect of long-term advances and R.P.R.38 in respect of short-term advances\",\r\n      \"R.P.R.36 in respect of long-term advances and R.P.R.37 in respect of short-term advances\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.54(1).<\/b> These advances may be drawn in <b>Form R.P.R.36 in respect of long-term advances and R.P.R.37 in respect of short-term advances<\/b>; the names of the Government servants with their designation and the amounts sanctioned for each should be clearly indicated.<br><br>(b) reverses the two forms; (a) and (b) substitute other forms.\"\r\n  },\r\n\r\n  {\r\n    id: 256,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, recoveries through pay bills of long-term advances and of interest thereon should be supported by schedules of recoveries of advances in the Form:\",\r\n    options: [\r\n      \"R.P.R.38, separate schedules being attached for different types of advances\",\r\n      \"R.P.R.36, a single schedule covering all types of advances\",\r\n      \"R.P.R.34, separate schedules being attached for different types of advances\",\r\n      \"R.P.R.17, a single schedule covering all types of advances\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.54(2).<\/b> Such recoveries should be supported by <b>schedules of recoveries of advances in Form R.P.R.38, separate schedules being attached for different types of advances<\/b>. A personal advance may be repaid either in cash or by deduction from the pay or travelling allowance bill.<br><br>(b), (c) and (d) misstate the form or dispense with separate schedules.\"\r\n  },\r\n\r\n  {\r\n    id: 257,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a personal advance to a Government servant may be repaid:\",\r\n    options: [\r\n      \"Only in cash, against a stamped receipt\",\r\n      \"Either in cash or by deduction from his pay or travelling allowance bill, as may be required under the rule or order applicable to each case\",\r\n      \"Only by deduction from his pay bill\",\r\n      \"Only by direct credit to the Government Account through the accredited bank\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.54(2).<\/b> A personal advance to a Government servant may be repaid <b>either in cash or by deduction from his pay or travelling allowance bill, as may be required under the rule or order applicable to each case<\/b>.<br><br>(c), (a) and (d) unduly restrict the mode of repayment.\"\r\n  },\r\n\r\n  {\r\n    id: 258,\r\n    chapter: \"SI Ch 2 SEC-VII: LOANS AND ADVANCES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, loans and advances not falling under any of the separate classes specified in the Section may be drawn and repaid in accordance with:\",\r\n    options: [\r\n      \"The orders of the Comptroller and Auditor General in each case\",\r\n      \"The orders of the Controller General of Accounts in each case\",\r\n      \"Such general or special orders as the Government may issue in each case\",\r\n      \"The provisions of the Compendium of Rules on Advances in each case\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.55 (Other loans and advances).<\/b> Subject to the general provisions on application, form of bill and mode of repayment, loans and advances not falling under any of the separate classes specified may be drawn and repaid in accordance with <b>such general or special orders as the Government may issue in each case<\/b>.<br><br>(a), (b) and (d) are not the issuing authority contemplated.\"\r\n  },\r\n\r\n  {\r\n    id: 259,\r\n    chapter: \"SI Ch 2 SEC-VIII: GRANTS-IN-AID, CONTRIBUTIONS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the terms 'Grants-in-aid' and 'Contributions' include which of the following types of expenditure?\\n1. Grants to local bodies and to religious, charitable or educational institutions\\n2. Compensation to Government servants for accidental losses\\n3. Contributions to International Agencies, public exhibitions and fairs\\nSelect the correct answer using the code given below:\",\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: 3,\r\n    explanation: \"<b>Para 2.56.<\/b> The terms 'Grants-in-aid' and 'Contributions' include such types of expenditure as <b>grants to local bodies, religious, charitable or educational institutions<\/b>, <b>compensation to Government servants for accidental losses<\/b>, and <b>contributions to International Agencies, public exhibitions and fairs<\/b>.<br><br>All three are included.\"\r\n  },\r\n\r\n  {\r\n    id: 260,\r\n    chapter: \"SI Ch 2 SEC-VIII: GRANTS-IN-AID, CONTRIBUTIONS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, save as otherwise provided, bills for grants-in-aid or contributions shall be presented by the department in the Form:\",\r\n    options: [\r\n      \"R.P.R.34\",\r\n      \"R.P.R.42\",\r\n      \"R.P.R.44\",\r\n      \"R.P.R.29\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.57.<\/b> Bills for grants-in-aid or contributions shall be presented by the department in <b>Form R.P.R.34<\/b>, and the <b>orders sanctioning the payment must be quoted in each case<\/b>.<br><br>(b) is for advances and withdrawals from a Provident Fund; (c) relates to insurance scheme claims; (d) is the contingent bill.\"\r\n  },\r\n\r\n  {\r\n    id: 261,\r\n    chapter: \"SI Ch 2 SEC-VIII: GRANTS-IN-AID, CONTRIBUTIONS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, bills for grants-in-aid in respect of expenditure sanctioned by the Government, and expenditure sanctioned by subordinate authorities under powers delegated to them, are drawn respectively by the:\",\r\n    options: [\r\n      \"Head of the Department in both cases\",\r\n      \"Departmental officer nominated by the Government, and the drawing officer in the office of the sanctioning authority\",\r\n      \"Pay and Accounts Officer in both cases\",\r\n      \"Drawing officer in the office of the sanctioning authority, and the departmental officer nominated by the Government\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.57.<\/b> Bills for expenditure <b>sanctioned by the Government<\/b> are drawn by the <b>departmental officer nominated by the Government<\/b>; bills for expenditure sanctioned by <b>subordinate authorities under delegated powers<\/b> are drawn by the <b>drawing officer in the office of the sanctioning authority<\/b>.<br><br>(d) reverses the two; (a) and (c) misstate the drawing officers.\"\r\n  },\r\n\r\n  {\r\n    id: 262,\r\n    chapter: \"SI Ch 2 SEC-VIII: GRANTS-IN-AID, CONTRIBUTIONS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, compensation to Government servants for accidental losses due to the effect of floods, cyclones, earthquakes or otherwise may be drawn:\",\r\n    options: [\r\n      \"In Form R.P.R.44, supported by a nomination\",\r\n      \"In Form R.P.R.42, supported by a calculation sheet\",\r\n      \"In a simple bill form indicating the name and designation of the person, the amount of compensation and the sanction order number, the sanction order being attached while submitting to the Pay and Accounts Office for pre-check payment\",\r\n      \"In an abstract contingent bill, supported by a certificate of the countersigning officer\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.58.<\/b> Such compensation may be drawn in a <b>simple bill form indicating the name and designation of the person, amount of compensation and sanction order number<\/b>; the <b>sanction order should also be attached<\/b> while submitting to the Pay and Accounts Office for <b>pre-check payment<\/b>.<br><br>(a), (b) and (d) are forms and procedures used in other contexts.\"\r\n  },\r\n\r\n  {\r\n    id: 263,\r\n    chapter: \"SI Ch 2 SEC-VIII: GRANTS-IN-AID, CONTRIBUTIONS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, bills for educational scholarships or stipends shall be presented in such form as may be prescribed by the authority competent to sanction such payments in consultation with the:\",\r\n    options: [\r\n      \"Controller General of Accounts\",\r\n      \"Pay and Accounts Officer concerned\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Head of Accounting Organisation concerned\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.59(1).<\/b> Bills for educational scholarships or stipends shall be presented in such form as may be prescribed by the authority competent to sanction such payments <b>in consultation with the Head of Accounting Organisation concerned<\/b>.<br><br>(a), (b) and (c) are not the consulting authority for prescribing the form.\"\r\n  },\r\n\r\n  {\r\n    id: 264,\r\n    chapter: \"SI Ch 2 SEC-VIII: GRANTS-IN-AID, CONTRIBUTIONS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the case of payments of scholarships or stipends to institutions under private management, the bills shall be:\",\r\n    options: [\r\n      \"Prepared and signed by the authorities of the institutions concerned and sent to such Government official as may be nominated by the sanctioning authority, who will present the bill, draw the amount and make the payment to the institution\",\r\n      \"Prepared and signed by the Pay and Accounts Officer and paid directly to the students\",\r\n      \"Prepared by the Head of the Department and paid directly to the institution by the accredited bank\",\r\n      \"Prepared by the students concerned and countersigned by the institution\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.59(1).<\/b> Such bills <b>shall be prepared and signed by the authorities of the institutions concerned and sent to such Government official as may be nominated in this behalf by the sanctioning authority, who will present the bill and draw the amount thereof and make the payment to the institution concerned<\/b>.<br><br>(b), (c) and (d) misstate the procedure.\"\r\n  },\r\n\r\n  {\r\n    id: 265,\r\n    chapter: \"SI Ch 2 SEC-VIII: GRANTS-IN-AID, CONTRIBUTIONS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in respect of scholarships or stipends paid to institutions under private management, the order sanctioning the payment must be quoted in each case and should clearly state that:\",\r\n    options: [\r\n      \"The amount shall be adjusted against the permanent advance of the office\",\r\n      \"The amount shall be drawn by the departmental officer nominated therein\",\r\n      \"The amount shall be paid directly to the students by the Pay and Accounts Officer\",\r\n      \"The amount shall be drawn by the institution itself\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.59(1).<\/b> The orders sanctioning the payment, which must be quoted in each case, <b>should clearly state that the amount shall be drawn by the departmental officer nominated therein<\/b>.<br><br>(a), (c) and (d) contradict the nominated-officer requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 266,\r\n    chapter: \"SI Ch 2 SEC-VIII: GRANTS-IN-AID, CONTRIBUTIONS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where any conditions are attached to the payment of scholarships or stipends, the bill must bear:\",\r\n    options: [\r\n      \"An undertaking from the institution to refund the amount on breach of conditions\",\r\n      \"A certificate of the Pay and Accounts Officer that the conditions are capable of verification\",\r\n      \"A certificate of the countersigning officer that he is satisfied that the prescribed conditions have been fulfilled\",\r\n      \"A certificate of the Auditors of the institution\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.59(1).<\/b> If any conditions are attached to the payment of scholarships or stipends, the bill must bear a <b>certificate of the countersigning officer that he is satisfied that the prescribed conditions have been fulfilled<\/b>.<br><br>(a), (b) and (d) are not the certificate prescribed.\"\r\n  },\r\n\r\n  {\r\n    id: 267,\r\n    chapter: \"SI Ch 2 SEC-VIII: GRANTS-IN-AID, CONTRIBUTIONS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the recipient of a scholarship or stipend shall furnish the requisite certificate of actual utilization of the Grants received for the purpose for which it was sanctioned in the Form:\",\r\n    options: [\r\n      \"GFR 12-B\",\r\n      \"GFR 13\",\r\n      \"GFR 12-C\",\r\n      \"GFR 12-A\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.59(1).<\/b> The recipient shall furnish the requisite utilization certificate of actual utilization of the Grants received in <b>Form GFR 12-A<\/b>, in terms of the related provision contained in the GFR, 2017.<br><br>(a) is the certificate in respect of loans under Rule 256(1); (c) is the State Government UC for a Central Scheme; (b) is the annual statement of outstanding loans.\"\r\n  },\r\n\r\n  {\r\n    id: 268,\r\n    chapter: \"SI Ch 2 SEC-VIII: GRANTS-IN-AID, CONTRIBUTIONS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, with regard to the various scholarship schemes of the Government, the position is that:\",\r\n    options: [\r\n      \"The general procedure for scholarships and stipends is not applicable to them; amounts are drawn by presentation of bills by the Ministries or Departments concerned in accordance with the rules governing the schemes\",\r\n      \"The general procedure for scholarships and stipends applies to them without any modification\",\r\n      \"The amounts are drawn by the institutions themselves and paid directly to students\",\r\n      \"The amounts are drawn only after the utilization certificate of the preceding year is received\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.59(2).<\/b> The general procedures <b>are not applicable to the various scholarship schemes of the Government<\/b>; the amounts of scholarship in respect of students awarded scholarship under such schemes are <b>drawn by presentation of bills by the Ministries or Departments concerned in accordance with the rules governing the schemes<\/b>.<br><br>(b), (c) and (d) misstate the position.\"\r\n  },\r\n\r\n  {\r\n    id: 269,\r\n    chapter: \"SI Ch 2 SEC-VIII: GRANTS-IN-AID, CONTRIBUTIONS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, under the various scholarship schemes of the Government, the cheques, drafts or electronic advices are issued in favour of the:\",\r\n    options: [\r\n      \"Head of the Department, who disburses the amounts to the institutions\",\r\n      \"Heads of the Institutions concerned, and are sent to them for making payments to the students concerned\",\r\n      \"Pay and Accounts Officer, who disburses the amounts to the students\",\r\n      \"Students concerned directly, and are sent to their residential addresses\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.59(2).<\/b> The cheques or drafts or electronic advice issued in favour of the <b>Heads of the Institutions concerned are sent to them for making payments to the students concerned<\/b>.<br><br>(a), (c) and (d) misstate the payee and the route.\"\r\n  },\r\n\r\n  {\r\n    id: 270,\r\n    chapter: \"SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, subscriptions to a Provident Fund, an employee's contribution to the National Pension System, or insurance premia are ordinarily recovered by deduction from pay bills, and the responsibility for making the necessary deductions regularly and correctly devolves upon the:\",\r\n    options: [\r\n      \"Head of the Accounting Organisation\",\r\n      \"Pay and Accounts Officer\",\r\n      \"Drawers of the bills\",\r\n      \"Subscribers themselves\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.60(1) (read with Rule 25).<\/b> Such subscriptions, contributions and premia are recovered ordinarily by <b>deduction from pay bills<\/b> of the Government servants concerned, and the responsibility for making the necessary deductions <b>regularly and correctly devolves upon the drawers of the bills<\/b>.<br><br>(b), (a) and (d) do not bear this responsibility.\"\r\n  },\r\n\r\n  {\r\n    id: 271,\r\n    chapter: \"SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where premia or subscriptions to the Post Office Insurance Fund are realised by deduction from pay bills, the schedule to be attached is in the Form:\",\r\n    options: [\r\n      \"R.P.R.41\",\r\n      \"R.P.R.44\",\r\n      \"R.P.R.42\",\r\n      \"R.P.R.40\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.60(2)(a).<\/b> Premia or subscriptions to the Post Office Insurance Fund may be realised by deduction from pay bills of the subscribers, <b>attaching thereto a schedule in Form R.P.R.40<\/b>.<br><br>(a) is the schedule for General or Contributory Provident Fund; (c) is for PF advances and withdrawals; (b) relates to insurance scheme claims.\"\r\n  },\r\n\r\n  {\r\n    id: 272,\r\n    chapter: \"SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, premia or subscriptions to the Post Office Insurance Fund may also be realised by:\",\r\n    options: [\r\n      \"Payment in cash at any Post Office, or through online payment of premium on the authorised website of the Department of Posts, in accordance with the rules of the fund\",\r\n      \"Payment in cash only at the Post Office where the policy was issued\",\r\n      \"Direct debit to the subscriber's General Provident Fund account\",\r\n      \"Adjustment against the subscriber's leave salary\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.60(2)(b).<\/b> Such premia may be realised by <b>payment in cash at any Post Office, or through online payment of premium on the authorised website of the Department of Posts<\/b>, in accordance with the rules of the fund.<br><br>(b), (c) and (d) are not permitted modes.\"\r\n  },\r\n\r\n  {\r\n    id: 273,\r\n    chapter: \"SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in all cases where a premium to the Post Office Insurance Fund is recovered for the first time or before a Policy Number is allotted, the requirement is that:\",\r\n    options: [\r\n      \"The recovery should be shown as a lump sum credit without any schedule\",\r\n      \"The words 'New Policy' should be written in the remarks column if the policy number has been allotted, or the authority letter from the Director (PLI) or Postmaster General enabling the subscriber to join the fund shall be quoted in the schedule\",\r\n      \"The subscriber's General Provident Fund account number should be quoted instead\",\r\n      \"The recovery should be held over until the policy number is allotted\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.60(2)(c).<\/b> The words <b>'New Policy'<\/b> should be written in the remarks column if the policy number has been allotted, or the <b>authority letter from the Director (PLI)\/Postmaster General<\/b> enabling the subscriber to join the fund shall be quoted in the said schedule.<br><br>(a), (c) and (d) misstate the requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 274,\r\n    chapter: \"SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a subscriber to the Post Office Insurance Fund comes on transfer from another office, is transferred, dies, or quits service, the relevant entry made in the schedule shall also be notified to the:\",\r\n    options: [\r\n      \"Head of the Accounting Organisation alone\",\r\n      \"Controller General of Accounts as well as to the Postmaster General\",\r\n      \"Pay and Accounts Officer concerned as well as to the Director (PLI), Calcutta\",\r\n      \"Comptroller and Auditor General as well as to the Department of Posts\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.60(2)(d).<\/b> In such cases, remarks such as 'Transferred from \u2026', 'death', 'quitted service w.e.f. \u2026' or 'exit by death\/maturity' should be written in the schedule, and shall also be <b>notified to the Pay and Accounts Officer concerned as well as to Director (PLI), Calcutta<\/b>.<br><br>(a), (b) and (d) misstate the authorities to be notified.\"\r\n  },\r\n\r\n  {\r\n    id: 275,\r\n    chapter: \"SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where the leave salary of a subscriber to the Post Office Insurance Fund has not been drawn, or the official is on leave without pay, the requirement is that:\",\r\n    options: [\r\n      \"The name of the official should be omitted from the schedule altogether\",\r\n      \"The policy should be treated as having exited by maturity\",\r\n      \"A double recovery should be shown in the following month's schedule\",\r\n      \"The name of the official should be included in the schedule without showing any recovery, with suitable remarks in the remarks column\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.60(2)(e).<\/b> In such a case, the <b>name of the official should be included in the schedule without showing any recovery<\/b>, but suitable remarks may be given in the remarks column as the case may be.<br><br>(a), (b) and (c) contradict the instruction.\"\r\n  },\r\n\r\n  {\r\n    id: 276,\r\n    chapter: \"SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, with regard to credits in respect of the Post Office Insurance Fund, which one of the following is correct?\",\r\n    options: [\r\n      \"No lump sum credit without the supporting schedule or details of recovery should be sent\",\r\n      \"Lump sum credits may be sent, the schedule following within one month\",\r\n      \"Lump sum credits are permitted where the amount does not exceed Rupees five thousand\",\r\n      \"Lump sum credits are permitted with the approval of the Pay and Accounts Officer\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.60(2)(g).<\/b> <b>No lump sum credit without the supporting schedule or details of recovery should be sent.<\/b><br><br>(b), (c) and (d) permit what the instruction expressly forbids.\"\r\n  },\r\n\r\n  {\r\n    id: 277,\r\n    chapter: \"SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where subscriptions to the General or Contributory Provident Fund, or repayment of advances, are paid by deduction from pay bills, the requisite particulars shall be entered by the Head of Office in a separate schedule in the Form:\",\r\n    options: [\r\n      \"R.P.R.45\",\r\n      \"R.P.R.41\",\r\n      \"R.P.R.38\",\r\n      \"R.P.R.40\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.60(3)(a).<\/b> The requisite particulars shall be entered by the Head of Office in a separate schedule in <b>Form R.P.R.41<\/b>, to be attached to the pay bill.<br><br>(d) is the Post Office Insurance Fund schedule; (c) is the schedule of recoveries of advances; (a) relates to Group Insurance Scheme claims.\"\r\n  },\r\n\r\n  {\r\n    id: 278,\r\n    chapter: \"SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the case of officers appointed on contract basis where a subscription to the Provident Fund is paid for the first time, the additional requirement is that:\",\r\n    options: [\r\n      \"A fresh nomination shall be obtained and attached to the pay bill\",\r\n      \"The prior approval of the Controller General of Accounts shall be obtained\",\r\n      \"The rule or special authority under which the subscription may be received shall be quoted\",\r\n      \"The subscription shall be received only in cash\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.60(3)(a).<\/b> In cases of officers appointed on contract basis where a subscription is paid for the first time, the <b>rule or special authority under which the subscription may be received shall also be quoted<\/b>. (Where the subscription is paid in cash, the number of the account and all other particulars must be furnished.)<br><br>(a), (b) and (d) are not the requirement stated.\"\r\n  },\r\n\r\n  {\r\n    id: 279,\r\n    chapter: \"SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the Pay and Accounts Officer and the Cheque Drawing and Disbursing Officer should ensure timely remittance to the National Securities Depository Limited of:\",\r\n    options: [\r\n      \"Only the employee's contribution towards the National Pension System\",\r\n      \"Subscriptions to the General Provident Fund and the Post Office Insurance Fund\",\r\n      \"Only the employer's contribution towards the National Pension System\",\r\n      \"Both the employee's and the employer's contribution towards the National Pension System, as per the timelines prescribed in the Central Civil Services (Implementation of National Pension System) Rules, 2021\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.60(4).<\/b> The PAO and CDDO, as the case may be, should ensure timely remittance of <b>Employee's and Employer's contribution towards NPS<\/b> as per the timelines prescribed in the <b>Central Civil Services (Implementation of National Pension System) Rules, 2021<\/b>.<br><br>(a) and (b) are incomplete; (b) relates to different funds.\"\r\n  },\r\n\r\n  {\r\n    id: 280,\r\n    chapter: \"SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the schedules to be attached to pay bills are matched with their purposes below:\\n1. Form R.P.R.40 \u2014 Post Office Insurance Fund recoveries\\n2. Form R.P.R.41 \u2014 General or Contributory Provident Fund subscriptions and repayment of advances\\n3. Form R.P.R.42 \u2014 Central Government Employees' Group Insurance Scheme claims\\nWhich of the pairs given above is\/are correctly matched?\",\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: 0,\r\n    explanation: \"<b>Paras 2.60(2)(a), 2.60(3)(a), 2.62(1) and 2.67.<\/b> Form R.P.R.40 \u2014 Post Office Insurance Fund schedule (correct); Form R.P.R.41 \u2014 GPF\/CPF schedule (correct); Form R.P.R.42 is for <b>advances and withdrawals from a Provident Fund<\/b>, not Group Insurance Scheme claims \u2014 those are preferred in <b>Form R.P.R.44 or 45<\/b>. Hence only pairs 1 and 2 are correctly matched.\"\r\n  },\r\n\r\n  {\r\n    id: 281,\r\n    chapter: \"SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a subscriber to a Fund whose subscriptions are realised by deduction from pay bills is transferred from one office to another, the fact that he is subscribing to the fund shall be certified on the:\",\r\n    options: [\r\n      \"Pay Bill Register in Form R.P.R.17\",\r\n      \"Last pay certificate in Form R.P.R.2\",\r\n      \"Schedule of recoveries in Form R.P.R.41\",\r\n      \"Acquittance Roll in Form R.P.R.24\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.61.<\/b> The fact shall be certified on the <b>last pay certificate (in Form R.P.R.2)<\/b>, by noting thereon the <b>amount of his monthly subscription and the number of the Fund account and Life Insurance policy, if any, financed therefrom, as well as of the Post Office Insurance Fund Policy<\/b>.<br><br>(a), (c) and (d) are different records.\"\r\n  },\r\n\r\n  {\r\n    id: 282,\r\n    chapter: \"SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, advances and withdrawals from a Provident Fund may be drawn on the Form:\",\r\n    options: [\r\n      \"R.P.R.44, the bill being supported by a nomination\",\r\n      \"R.P.R.41, the bill being supported by the pay bill schedule\",\r\n      \"R.P.R.42, the bill being supported by a copy of the sanction accorded by the competent authority\",\r\n      \"R.P.R.34, the bill being supported by a simple receipt\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.62(1).<\/b> Advances and withdrawals from a Provident Fund may be drawn on <b>Form R.P.R.42<\/b>, the bill being <b>supported by a copy of the sanction accorded by the competent authority<\/b>.<br><br>(a), (b) and (d) are forms used for other purposes.\"\r\n  },\r\n\r\n  {\r\n    id: 283,\r\n    chapter: \"SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, withdrawals from a Provident Fund by officers and staff serving abroad for payment of insurance premium in India may be remitted by:\",\r\n    options: [\r\n      \"Direct credit to the Post Office Insurance Fund account\",\r\n      \"Postal money orders\",\r\n      \"Cash carried by a departmental messenger\",\r\n      \"Bank drafts\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.62(3).<\/b> Withdrawals from a Provident Fund by officers and staff <b>serving abroad<\/b> for payment of insurance premium in India <b>may be remitted by bank drafts<\/b>.<br><br>(a), (b) and (c) are not the prescribed mode.\"\r\n  },\r\n\r\n  {\r\n    id: 284,\r\n    chapter: \"SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, although all bills for payment of advances or final withdrawals from a Provident Fund are to be submitted to the Pay and Accounts Officer, a Cheque Drawing and Disbursing Officer may make such payments under his own cheque drawing powers, to the extent permitted under departmental regulations:\",\r\n    options: [\r\n      \"After attaching a certificate to the bill that the advance or withdrawal is covered by the balance at the credit of the subscriber concerned\",\r\n      \"After obtaining the prior approval of the Pay and Accounts Officer in each case\",\r\n      \"After obtaining a fresh nomination from the subscriber\",\r\n      \"Only where the amount does not exceed Rupees fifty thousand\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.62(4).<\/b> CDDOs may make payments relating to Provident Funds under their own cheque drawing powers to the extent permitted under the relevant departmental regulations, <b>after attaching a certificate to the bill that the advance or withdrawal is covered by the balance at the credit of the subscriber concerned<\/b>.<br><br>(b), (c) and (d) are not the condition prescribed.\"\r\n  },\r\n\r\n  {\r\n    id: 285,\r\n    chapter: \"SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a Government employee who subscribes to a Provident Fund is about to retire or superannuate, the Drawing and Disbursing Officer shall prefer a bill in Form R.P.R.42 so as to reach the Pay and Accounts Officer:\",\r\n    options: [\r\n      \"One week in advance of the event\",\r\n      \"One month in advance of the event\",\r\n      \"Two months in advance of the event\",\r\n      \"On the date of the event\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.63(1).<\/b> The DDO shall prefer a bill in Form R.P.R.42 <b>so as to reach the Pay and Accounts Officer one month in advance of the event<\/b>, and append thereto a <b>calculation sheet<\/b> indicating the manner in which the amount of final payment claimed has been arrived at, with reference to the latest annual statement of account issued to the subscriber.<br><br>The distractors alter the lead time.\"\r\n  },\r\n\r\n  {\r\n    id: 286,\r\n    chapter: \"SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, on a claim for final payment of Provident Fund accumulations, the Pay and Accounts Officer, after satisfying himself that the claim is tenable, will endeavour to:\",\r\n    options: [\r\n      \"Defer the payment until the annual statement for the year is issued\",\r\n      \"Obtain the concurrence of the Controller General of Accounts before payment\",\r\n      \"Have the relevant account posted and brought up-to-date and settle all outstanding points, such as missing credits, in consultation with the Drawing and Disbursing Officer on a priority basis\",\r\n      \"Refer the account to the Comptroller and Auditor General for verification\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.63(1).<\/b> The PAO will endeavour to have the relevant account <b>posted and brought up-to-date and settle all outstanding points, such as missing credits, in consultation with the Drawing and Disbursing Officer on a priority basis<\/b>, and after pre-check will arrange payment of the correct sum due <b>with the greatest expedition<\/b>.<br><br>(a), (b) and (d) would delay the settlement.\"\r\n  },\r\n\r\n  {\r\n    id: 287,\r\n    chapter: \"SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the event of the death of a subscriber to a Provident Fund before final payment has been made, payment may be made:\",\r\n    options: [\r\n      \"Only on the execution of an indemnity bond in Form R.P.R.26\",\r\n      \"Only to the legal heirs, on production of a succession certificate in every case\",\r\n      \"Only after the expiry of six months from the date of death\",\r\n      \"In consultation with the Pay and Accounts Office, against proper acquittance, to such person or persons as would be entitled to receive payment under the rules of the fund concerned\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.63(2).<\/b> In the event of death of the subscriber before payment has been made, payment may be made <b>in consultation with the Pay and Accounts Office against proper acquittance to such person or persons as would be entitled to receive payment under the rules of the fund concerned<\/b> and such Subsidiary Instructions as may be issued by the Government.<br><br>(a), (b) and (c) impose conditions not prescribed.\"\r\n  },\r\n\r\n  {\r\n    id: 288,\r\n    chapter: \"SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the payment of the additional amount payable under the Provident Fund Deposit Linked Insurance Scheme, 1977 on the death of a subscriber shall be authorised by the:\",\r\n    options: [\r\n      \"Authority competent to make final payment of the provident fund balance at the credit of the deceased employee\",\r\n      \"Head of the Office in which the deceased employee last served\",\r\n      \"Controller General of Accounts\",\r\n      \"Director (PLI), Calcutta\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.64.<\/b> The payment of the additional amount under the Provident Fund Deposit Linked Insurance Scheme shall be authorised by the <b>authority competent to make final payment of provident fund balance at the credit of the deceased employee<\/b>, to the persons entitled to receive that employee's Provident Fund dues; the provisions of para 2.63(2) apply <i>mutatis mutandis<\/i>.<br><br>(b), (c) and (d) are not the authorising authority.\"\r\n  },\r\n\r\n  {\r\n    id: 289,\r\n    chapter: \"SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, payments in respect of the Post Office Insurance Fund shall be made:\",\r\n    options: [\r\n      \"In accordance with the general procedure applicable to Provident Fund withdrawals\",\r\n      \"Strictly in accordance with the procedure prescribed in the rules of the fund\",\r\n      \"In accordance with the procedure prescribed by the Controller General of Accounts\",\r\n      \"In accordance with the departmental regulations of the drawing Ministry\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.65.<\/b> Payments in respect of the Post Office Insurance Fund shall be made <b>strictly in accordance with the procedure prescribed in the rules of the fund<\/b>.<br><br>(a), (c) and (d) substitute other sources of procedure.\"\r\n  },\r\n\r\n  {\r\n    id: 290,\r\n    chapter: \"SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, amounts payable under the Central Government Employees' Insurance Scheme, 1977 shall be authorised by the:\",\r\n    options: [\r\n      \"Head of the Department, after submitting the claim in Form R.P.R.45\",\r\n      \"Pay and Accounts Officer, after submitting the claim in Form R.P.R.42\",\r\n      \"Head of the office, after submitting the claim in Form R.P.R.44 to the Pay and Accounts Officer\",\r\n      \"Controller General of Accounts, on the recommendation of the Head of Office\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.66(1).<\/b> Amounts payable under the Central Government Employees Insurance Scheme, 1977 shall be authorised by the <b>Head of the office<\/b> to the Government servant or the deceased employee's nominee, after submitting the claim in <b>Form R.P.R.44<\/b> (with such modification as may be considered necessary) to the Pay and Accounts Officer.<br><br>(a), (b) and (d) misstate the authorising officer or the form.\"\r\n  },\r\n\r\n  {\r\n    id: 291,\r\n    chapter: \"SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the absence of a valid nomination, the insurance amount payable under the Central Government Employees' Insurance Scheme, 1977 shall be:\",\r\n    options: [\r\n      \"Credited to the deceased Government servant's Provident Fund account\",\r\n      \"Withheld until a succession certificate is produced by the claimants\",\r\n      \"Paid only to the eldest surviving legal heir of the deceased Government servant\",\r\n      \"Disbursed in equal shares among all the legal heirs of the deceased Government servant, without insisting on production of the usual legal authority, provided the Head of the Office is otherwise satisfied about the rights and titles of the claimants\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.66(2).<\/b> In the absence of a valid nomination, the amount shall be <b>disbursed in equal shares among all the legal heirs<\/b> of the deceased Government servant, <b>without insisting on the production of the usual legal authority<\/b>, provided the Head of the Office is otherwise satisfied about the rights and titles of the claimants.<br><br>(a), (b) and (c) misstate the mode of disbursement.\"\r\n  },\r\n\r\n  {\r\n    id: 292,\r\n    chapter: \"SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, for drawal of funds for making disbursements to members or nominees of deceased members under the Central Government Employees' Group Insurance Scheme, 1980, bills shall be preferred in the Form:\",\r\n    options: [\r\n      \"R.P.R.44 or R.P.R.45, as the case may be\",\r\n      \"R.P.R.40 or R.P.R.41, as the case may be\",\r\n      \"R.P.R.42 in every case\",\r\n      \"R.P.R.34 in every case\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.67.<\/b> Monthly subscriptions recoverable from members of the Scheme shall be <b>deducted every month from pay bills<\/b>; for drawal of funds for making disbursements to members or nominees of deceased members arising under the Scheme (or the All-India Services (Group Insurance) Rules, 1981), the procedure prescribed by Government shall be followed and bills preferred in <b>Form No. R.P.R.44 or 45, as the case may be<\/b>.<br><br>(b), (c) and (d) are forms used for other purposes.\"\r\n  },\r\n\r\n  {\r\n    id: 293,\r\n    chapter: \"SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the case of funds not under Government management which are maintained in the Public Account portion of the accounts of the Government, withdrawals against sums credited by way of subscriptions or of interest allowed by the Government shall not be permitted except in accordance with orders issued by the relevant Ministry, Department or Union territory in consultation with the:\",\r\n    options: [\r\n      \"Reserve Bank of India\",\r\n      \"Controller General of Accounts\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Head of the Accounting Organisation\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.68.<\/b> Such withdrawals shall not be permitted except in accordance with the orders issued by the relevant Ministry, Department or Union territory <b>in consultation with the Controller General of Accounts<\/b>.<br><br>(a), (c) and (d) are not the consulting authority here.\"\r\n  },\r\n\r\n  {\r\n    id: 294,\r\n    chapter: \"SI Ch 2 SEC-IX: PROVIDENT FUND, NPS AND INSURANCE FUNDS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the case of funds not under Government management, where the orders envisage that withdrawals should be made by specified authorities connected with the fund by means of cheques on the nominated bank, the Pay and Accounts Officer concerned may, if need be, be entrusted with:\",\r\n    options: [\r\n      \"The appointment of the specified authorities connected with the fund\",\r\n      \"The maintenance of the detailed accounts of the fund\",\r\n      \"The work of issuing letters of credit and the work incidental thereto\",\r\n      \"The custody of the securities of the fund\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.68.<\/b> Wherever such orders envisage that withdrawals should be by specified authorities connected with the fund by means of cheques on the bank nominated for the purpose (in which the relevant receipts are credited), the PAO of the Ministry, Department or Union territory concerned may, if need be, be entrusted with <b>the work of issuing letters of credit and for the work incidental thereto<\/b>.<br><br>(a), (b) and (d) are not the work so entrusted.\"\r\n  },\r\n\r\n  {\r\n    id: 295,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, moneys received for deposit in the Government Account are classified under suitable heads of account appearing under two broad categories in the Public Account, namely:\",\r\n    options: [\r\n      \"'Revenue deposits' and 'Civil deposits'\",\r\n      \"'Lapsed deposits' and 'Repayable deposits'\",\r\n      \"'Security deposits' and 'Earnest money deposits'\",\r\n      \"'Deposits bearing interest' and 'Deposits not bearing interest'\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.69(1) (read with Rule 25).<\/b> Moneys received for deposit in the Government Account are classified under suitable heads of account appearing under the two broad categories of <b>'Deposits bearing interest' and 'Deposits not bearing interest'<\/b> in the Public Account.<br><br>(a), (b) and (c) are not the two broad categories.\"\r\n  },\r\n\r\n  {\r\n    id: 296,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the provisions relating to deposits do NOT apply to:\",\r\n    options: [\r\n      \"Post Office Savings Bank and allied deposits\",\r\n      \"Deposit transactions of the Defence and Railways Departments\",\r\n      \"Deposit transactions of the Department of Posts\",\r\n      \"Deposit transactions of the Public Works Department\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.69(2).<\/b> The provisions apply to deposit transactions of the Defence, Railways, Department of Posts, Public Works and other Central Departments whose initial accounts are kept in departmental offices, except as varied or supplemented by authorised departmental regulations; they <b>do not apply to Post Office Savings Bank and allied deposits covered under Rule 25(8) of RPR<\/b>.<br><br>(b), (c) and (d) are all covered by the provisions.\"\r\n  },\r\n\r\n  {\r\n    id: 297,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, save as expressly otherwise provided, no money is to be credited as a deposit except under:\",\r\n    options: [\r\n      \"The general orders of the accredited bank\",\r\n      \"The formal order of a Court or other competent authority\",\r\n      \"The certificate of the Pay and Accounts Officer\",\r\n      \"The written request of the depositor\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.70(2).<\/b> No moneys shall be received for deposit unless they are required or authorised by statutory provision or by general or special orders of Government to be held in the custody of the Government; and, subject as aforesaid, <b>no money is to be credited as a deposit except under the formal order of a Court or other competent authority<\/b>.<br><br>(a), (c) and (d) are not sufficient authority.\"\r\n  },\r\n\r\n  {\r\n    id: 298,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the treatment of which of the following items as deposits is prohibited?\\n1. Pay, pension or other allowances, on the ground of the absence of the payee\\n2. Jewels or other property received for custody and restoration in kind, though the value be stated in money\\n3. Government Promissory Notes or other security deposits not being cash\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"2 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.70(3), clauses (a), (d) and (e).<\/b> <b>No pay, pension or other allowances<\/b> should be placed in deposit on the ground of absence of the payee or any other reason; <b>no jewels or other property received for custody and restoration in kind<\/b> may be brought on the deposit account though the value be stated in money; and <b>Government Promissory Notes or other security deposits (not being cash)<\/b> must on no account be credited as deposits.<br><br>All three are prohibited.\"\r\n  },\r\n\r\n  {\r\n    id: 299,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, with regard to fines, which one of the following is correct?\",\r\n    options: [\r\n      \"All fines should be kept in deposit while an appeal is pending, and credited to Government only after the appeal is decided\",\r\n      \"Compensation fines may be kept in deposit only in non-appealable cases\",\r\n      \"No fine of any description may be kept in deposit in any circumstances\",\r\n      \"No fines should be placed in deposit on the ground that an appeal is pending, but compensation fines including costs in criminal cases due to an injured party and not to Government may be kept in deposit, both in appealable and non-appealable cases, till they lapse\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.70(3)(b).<\/b> No fines should be placed in deposit on the ground that an appeal is pending \u2014 they should be <b>credited at once to the Government<\/b> and refunded if necessary on the order of the Appellate Court. But <b>compensation fines (including costs in criminal cases) due to an injured party, and not to Government, may be kept in deposit both in appealable and non-appealable cases, till they lapse<\/b> under the ordinary rule.<br><br>(a), (b) and (c) misstate the position.\"\r\n  },\r\n\r\n  {\r\n    id: 300,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the net sale proceeds of unclaimed impounded cattle may be kept in deposit for a period, after which, if no claim is made, they are to be credited to the Government account. That period is:\",\r\n    options: [\r\n      \"Three months\",\r\n      \"Six months\",\r\n      \"One year\",\r\n      \"Three complete account years\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.70(4).<\/b> The net sale proceeds of unclaimed impounded cattle may be kept in deposit for <b>three months<\/b>, and if no claim is made within that time, they are to be credited to the Government account.<br><br>(b) is the period for perishable unclaimed property sold; (b) and (c) relate to lapsing of deposits.\"\r\n  },\r\n\r\n  {\r\n    id: 301,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, with regard to unclaimed property under the Police Act, 1861, the position is that:\",\r\n    options: [\r\n      \"The sale proceeds are to be retained by the Police Department as a departmental receipt\",\r\n      \"The property itself is to be kept for six months, but money realised by sale is at once at the disposal of the Government and should be taken to the credit of the appropriate receipt head\",\r\n      \"The sale proceeds are to be placed in deposit for three months before being credited\",\r\n      \"Both the property and the sale proceeds are to be kept for six months in deposit\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.70(5).<\/b> The sale proceeds of unclaimed property are <b>not to be placed in deposit at all<\/b>; under the Police Act, 1861, the <b>property itself is to be kept for six months<\/b>, but the <b>money realised by sale is at once at the disposal of the Government and should be taken to the credit of the appropriate receipt head<\/b>. An exception is made for property left by persons <b>dying intestate and without heirs<\/b>, which Civil Courts secure and hold.<br><br>(a), (c) and (d) misstate the treatment.\"\r\n  },\r\n\r\n  {\r\n    id: 302,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where unclaimed property is perishable and is sold because it cannot be kept, or is sold for the benefit of the owner, its proceeds should be held in deposit for:\",\r\n    options: [\r\n      \"One whole account year, the circumstances being noted in the deposit register\",\r\n      \"Three months, the circumstances being clearly stated in the challan\",\r\n      \"Six months, the circumstances being clearly stated in the challan\",\r\n      \"Three complete account years, after which they lapse\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.70(6).<\/b> If unclaimed property is perishable and is sold because it cannot be kept, or is sold for the benefit of the owner, its proceeds should be held <b>for six months in deposit<\/b>, but the <b>circumstances should be clearly stated in the challan<\/b>.<br><br>(b) is the period for unclaimed impounded cattle; (a) and (b) relate to lapsing.\"\r\n  },\r\n\r\n  {\r\n    id: 303,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the Police Department should have no deposits except security and earnest money deposits, which should be paid into the Government Account under the major head:\",\r\n    options: [\r\n      \"'8449 Other Deposits'\",\r\n      \"'8680 Miscellaneous Government Accounts'\",\r\n      \"'0049 Interest Receipts'\",\r\n      \"'8443 Civil Deposits'\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.70(8).<\/b> The Police Department should have no deposits except security and earnest money deposits, which should be paid into the Government Account under the major head <b>'8443 Civil Deposits'<\/b>. Unclaimed property found by or delivered to a police officer should be made over to the <b>Magistrate<\/b>, and proceeds of sale of old stores or other Government property credited to the Government Account.<br><br>(a), (b) and (c) are not the head specified.\"\r\n  },\r\n\r\n  {\r\n    id: 304,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, money belonging to prisoners in jail:\",\r\n    options: [\r\n      \"Should not be held for long terms by the Jail Department, but should be paid into the Government Account at convenient intervals\",\r\n      \"Should be held in deposit by the Jail Department until the prisoner's release\",\r\n      \"Should be credited at once to the appropriate receipt head of the Government\",\r\n      \"Should be kept in a Personal Deposit Account of the Jail Superintendent\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.70(7).<\/b> Money belonging to prisoners in jail <b>should not be held for long terms by the Jail Department, but should be paid into Government Account at convenient intervals<\/b>.<br><br>(b), (c) and (d) misstate the treatment.\"\r\n  },\r\n\r\n  {\r\n    id: 305,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in respect of earnest money deposits made by intending tenderers of Civil and Defence Departments which are creditable as revenue deposits, the depositor must indicate:\",\r\n    options: [\r\n      \"The name of the branch of the accredited bank\",\r\n      \"The designation of the officer in whose accounts the deposit should enter\",\r\n      \"The estimated value of the contract tendered for\",\r\n      \"The number and date of the tender notice\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.71(2).<\/b> In respect of such earnest money deposits, the depositor must indicate the <b>designation of the officer in whose accounts the deposit should enter<\/b>. Deposits are paid into the Government Account through departmental officers and\/or the accredited bank with the appropriate challan (<b>R.P.R.7<\/b> or any other specially prescribed form).<br><br>(a), (c) and (d) are not what must be indicated.\"\r\n  },\r\n\r\n  {\r\n    id: 306,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, refunds of deposits shall be made only on receipt of an application from the person entitled to receive such refund, the prescribed form of application and the bill being, respectively:\",\r\n    options: [\r\n      \"R.P.R.46 and R.P.R.43: Part A\",\r\n      \"R.P.R.43: Part C and R.P.R.43: Part A\",\r\n      \"R.P.R.43: Part A and R.P.R.43: Part C\",\r\n      \"R.P.R.33 and R.P.R.46\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.72(1).<\/b> Refunds of deposits shall be made only on receipt of application from the persons entitled to receive such refund in prescribed form (<b>R.P.R.43: Part A<\/b>), and a <b>bill in Form R.P.R.43: Part C<\/b> shall be used for the purpose.<br><br>(b) reverses the two; (a) and (b) substitute the lapsed-deposit and refund-of-revenue forms.\"\r\n  },\r\n\r\n  {\r\n    id: 307,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where deposits are refunded by a departmental officer who keeps the detailed accounts, he shall certify on the bill that the conditions subject to which the refund is to be made have been fulfilled and that:\",\r\n    options: [\r\n      \"The claimant has furnished an indemnity bond\",\r\n      \"The deposit has not lapsed to Government\",\r\n      \"The Pay and Accounts Officer has verified the original credit\",\r\n      \"A note has been kept in his initial records to prevent a second claim\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.72(2).<\/b> The departmental officer will certify on the bill that the conditions subject to which refund is to be made have been fulfilled and that <b>a note has been kept in his initial records to prevent a second claim<\/b>.<br><br>(a), (b) and (c) are not the certificate required from him.\"\r\n  },\r\n\r\n  {\r\n    id: 308,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where amounts received from more than one person had been credited to the Government Account through a single challan, the bill for refund of deposits should be supported by:\",\r\n    options: [\r\n      \"A duly attested statement showing the names of the depositors, the amount repaid, the number and date of the challan and the amount already repaid, together with the original departmental receipts issued to them\",\r\n      \"The original challan alone\",\r\n      \"A certificate of the Pay and Accounts Officer alone\",\r\n      \"An indemnity bond executed by each depositor\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.72(3).<\/b> In such a case the bill should be supported by (i) a <b>duly attested statement showing the names of the depositors to whom repayment is to be made, the amount repaid, the number and date of the challan (or bank draft) with which the money was originally credited and the amount, if any, already repaid<\/b>, and (ii) the <b>original departmental receipts, if any, issued to them<\/b>. The PAO verifies the <b>availability of balance from the Deposit Register<\/b> and makes an entry in the repayment portion before effecting payment.<br><br>(b), (c) and (d) are incomplete.\"\r\n  },\r\n\r\n  {\r\n    id: 309,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, with regard to a permanent advance for the repayment of deposits, the position is that:\",\r\n    options: [\r\n      \"A separate permanent advance may be sanctioned with the approval of the Pay and Accounts Officer\",\r\n      \"No separate permanent advance may be given and held apart specially for the repayment of deposits; only the office permanent advance may be augmented sufficiently for the purpose\",\r\n      \"The office permanent advance may not be used for the repayment of deposits at all\",\r\n      \"A separate permanent advance shall invariably be sanctioned for the repayment of deposits\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.72(4).<\/b> <b>No separate permanent advance may be given and held apart specially for the repayment of deposits; only the office permanent advance may be augmented sufficiently for the purpose.<\/b><br><br>(a), (c) and (d) contradict this instruction.\"\r\n  },\r\n\r\n  {\r\n    id: 310,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the procedure prescribed for refund of deposits shall apply mutatis mutandis in respect of:\",\r\n    options: [\r\n      \"Deposits credited to Personal Deposit Accounts\",\r\n      \"Earnest money deposits of Civil Departments and Defence Services\",\r\n      \"Diet money of witnesses deposited by assessees with the Income Tax Department\",\r\n      \"Deposits for works done for local authorities\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.72(5).<\/b> The procedure outlined shall apply <i>mutatis mutandis<\/i> in respect of <b>diet money of witnesses deposited by assessees with the Income Tax Department<\/b>.<br><br>(b) is governed by the separate procedure in para 2.73; (a) and (b) are dealt with in paras 2.77\u20132.80 and 2.81.\"\r\n  },\r\n\r\n  {\r\n    id: 311,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, earnest money deposits of Civil Departments and Defence Services may be refunded under the authority of an order endorsed by the departmental officer in whose favour the deposit was made upon the original deposit receipt, and:\",\r\n    options: [\r\n      \"Part payment may be made with the approval of the Pay and Accounts Officer\",\r\n      \"Part payment may be made if the depositor so requests in writing\",\r\n      \"Part payment may be made where the balance is under litigation\",\r\n      \"Under no circumstances can part payment be made\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.73.<\/b> Such earnest money deposits may be refunded under the authority of an order <b>endorsed by the departmental officer (in whose favour the deposit was made) upon the original deposit receipt<\/b>; <b>under no circumstances can part payment be made<\/b>.<br><br>(a), (b) and (c) permit what the para absolutely forbids.\"\r\n  },\r\n\r\n  {\r\n    id: 312,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a departmental officer desires that an item of earnest money deposit, instead of being refunded, be carried to the credit of the Government in the Consolidated Fund, he must:\",\r\n    options: [\r\n      \"Record the fact on the deposit receipt and in his initial records, and request the Accounts Officer to effect the necessary adjustment in accounts\",\r\n      \"Obtain the written consent of the depositor before doing so\",\r\n      \"Obtain the prior sanction of the Head of the Department\",\r\n      \"Await the lapse of three complete account years\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.74.<\/b> He must <b>record the fact on the deposit receipt and in his initial records and request the Accounts Officer to effect necessary adjustment in accounts<\/b>.<br><br>(b), (c) and (d) are not the prescribed procedure.\"\r\n  },\r\n\r\n  {\r\n    id: 313,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, after the end of each financial year, deposits not exceeding a specified amount which are unclaimed for one whole account year shall be credited to the Government under the Consolidated Fund. That amount is:\",\r\n    options: [\r\n      \"Five hundred rupees\",\r\n      \"Twenty-five rupees\",\r\n      \"One hundred rupees\",\r\n      \"Fifty rupees\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.75(1)(a).<\/b> After the end of each financial year, <b>deposits not exceeding twenty-five rupees unclaimed for one whole account year<\/b> \u2014 or residuary balances not exceeding that amount out of deposits partly repaid during the year then closing \u2014 shall be credited to the Government under the Consolidated Fund, with a necessary note in the register of deposits.<br><br>The distractors alter the amount.\"\r\n  },\r\n\r\n  {\r\n    id: 314,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, all deposits or balances in excess of twenty-five rupees shall be credited to the Government under the Consolidated Fund if unclaimed for more than:\",\r\n    options: [\r\n      \"Two complete account years\",\r\n      \"One whole account year\",\r\n      \"Three complete account years\",\r\n      \"Five complete account years\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.75(1)(b).<\/b> All deposits or balances in excess of twenty-five rupees, <b>unclaimed for more than three complete account years<\/b>, shall be credited to the Government under the Consolidated Fund. Where detailed accounts are kept by departmental officers, a <b>list of deposits and balances thus lapsing<\/b> shall be prepared by them and sent to the PAO.<br><br>(b) applies to deposits not exceeding twenty-five rupees; the other options alter the period.\"\r\n  },\r\n\r\n  {\r\n    id: 315,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, for the purpose of lapsing of deposits, the age of a repayable item is ordinarily reckoned from the time when the item was initially deposited; however, where such an item is, on request, decided to be reckoned as a deposit against a subsequent contract or supply order awarded to the same party:\",\r\n    options: [\r\n      \"The age of the item will continue to be reckoned from the date of the original deposit\",\r\n      \"The age of the item will be reckoned from the close of the financial year of the original deposit\",\r\n      \"The item will be treated as a fresh deposit not liable to lapse at all\",\r\n      \"The age of the item will be calculated with reference to the date of the subsequent contract or supply order\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.75(2).<\/b> If a repayable item deposited by a party in connection with a contract or supply order is, on request, decided to be reckoned as a deposit against a subsequent contract or supply order awarded to the same party, the <b>age of the item will be calculated with reference to the date of the latter<\/b>.<br><br>(a), (b) and (c) misstate the rule.\"\r\n  },\r\n\r\n  {\r\n    id: 316,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, deposits pertaining to contracts or supply orders that are under litigation or arbitration:\",\r\n    options: [\r\n      \"Shall not be deemed as 'unclaimed deposits' for the purpose of crediting to Government, but should be listed out distinctly with relevant particulars, the relevant claim requiring pre-check by the Pay and Accounts Officer before repayment\",\r\n      \"Shall lapse to Government along with other unclaimed deposits after three complete account years\",\r\n      \"Shall be transferred to a Personal Deposit Account pending the outcome\",\r\n      \"Shall be refunded at once to the party concerned\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.75(3).<\/b> Such deposits <b>shall not be deemed as \\\"unclaimed deposits\\\"<\/b> for the purpose of crediting to Government; they should nevertheless be <b>listed out distinctly along with relevant particulars<\/b> so as to facilitate action for <b>releasing the deposit, or forfeiting it, depending on the judgement or award<\/b>. The relevant claim will require <b>pre-check by the Pay and Accounts Officer<\/b> before repayment.<br><br>(b), (c) and (d) misstate the treatment.\"\r\n  },\r\n\r\n  {\r\n    id: 317,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the case of certain departments which maintain the detailed accounts of deposits themselves, the age for the purpose of lapsing shall be reckoned with reference to the provisions in the concerned authorized departmental regulations. Those departments include the:\",\r\n    options: [\r\n      \"Department of Posts and the Railways\",\r\n      \"Central Public Works Department and the Salt Department\",\r\n      \"Income Tax Department and the Customs Department\",\r\n      \"Police Department and the Jail Department\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.75(4).<\/b> In the case of certain departments such as the <b>Central Public Works Department and the Salt Department<\/b>, which maintain the detailed account of deposits themselves, the age for this purpose shall be reckoned with reference to the provisions in the concerned <b>authorized departmental regulations<\/b>.<br><br>(a), (c) and (d) are not the departments named.\"\r\n  },\r\n\r\n  {\r\n    id: 318,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, deposits the detailed accounts of which are kept by the departmental officer and which have been credited to Government as lapsed:\",\r\n    options: [\r\n      \"May be repaid only on the order of a Court\",\r\n      \"May be repaid by the departmental officer from the permanent advance without any pre-check\",\r\n      \"Cannot be repaid without pre-check by the Pay and Accounts Officer, the bill being in Form R.P.R.46 along with the original departmental receipts\",\r\n      \"Cannot be repaid at all once credited to Government\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.76(1).<\/b> Such deposits <b>cannot be repaid without pre-check by the Pay and Accounts Officer<\/b>. On receipt of a bill in <b>Form R.P.R.46<\/b> (along with the original departmental receipts issued to the refundees), the PAO passes the bill after checking that the item is covered by the credit reported as lapsed and that the <b>claimant's identity and title to the money are certified by the departmental officer<\/b> who signs the application for refund.<br><br>(a), (b) and (d) misstate the procedure.\"\r\n  },\r\n\r\n  {\r\n    id: 319,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the repayment of a lapsed deposit shall be recorded in the appropriate deposit register of receipts so as to guard against a second payment; where payment is made after the Register of Receipts has been destroyed, the responsibility for verifying the claimant's title to the refund shall devolve on the:\",\r\n    options: [\r\n      \"Pay and Accounts Officer who passes the bill\",\r\n      \"Controller General of Accounts\",\r\n      \"Head of the Department concerned\",\r\n      \"Authority who signs the claim-cum-bill in Form R.P.R.46\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.76(3).<\/b> If the payment is made after the Register of Receipts has been destroyed, the responsibility for verifying the claimant's title to the refund shall devolve on the <b>authority who signs the claim-cum-bill in Form R.P.R.46<\/b>.<br><br>(a), (c) and (d) do not bear this responsibility in that situation.\"\r\n  },\r\n\r\n  {\r\n    id: 320,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a departmental officer may be authorised to operate a Personal Deposit Account in the Public Account portion of the Government Account with the approval of:\",\r\n    options: [\r\n      \"The Controller General of Accounts in Central Civil Ministries and Departments, and of the competent authority in Railways, Posts and Defence\",\r\n      \"The competent authority in Central Civil Ministries and Departments, and of the Controller General of Accounts in Railways, Posts and Defence\",\r\n      \"The Comptroller and Auditor General in all cases\",\r\n      \"The Reserve Bank of India in all cases\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.77(1) (read with Rule 13(9)).<\/b> A departmental officer may, under special orders of the Government in consultation with the CGA, be authorized to operate Personal Deposit Accounts with the approval of the <b>CGA in Central Civil Ministries and Departments and with the approval of the competent authority in Railways, Posts and Defence<\/b>. It must be ensured, with the help of a <b>personal ledger account maintained by the bank<\/b>, that <b>no withdrawal will result in a minus balance<\/b>.<br><br>(b) reverses the two; (b) and (c) misstate the approving authority.\"\r\n  },\r\n\r\n  {\r\n    id: 321,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the administrators of a Personal Deposit Account:\",\r\n    options: [\r\n      \"Shall be officers of the Accounts Organisation of the Ministry\",\r\n      \"Shall be only Government officers acting in their official or any other capacity\",\r\n      \"Shall be officers of the accredited bank maintaining the account\",\r\n      \"May be any person nominated by the depositing body\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.77(1).<\/b> The administrators of a Personal Deposit Account <b>shall be only Government officers acting in their official or any other capacity<\/b>. The <b>Principal Accounts Officer<\/b> of the Ministry or Department concerned shall also be consulted for the purpose of opening the PD Account [Para 2.77(2)].<br><br>(a), (c) and (d) are not permissible administrators.\"\r\n  },\r\n\r\n  {\r\n    id: 322,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, every Personal Deposit Account authorised to be opened:\",\r\n    options: [\r\n      \"Will form part of the Consolidated Fund portion of the Government Account\",\r\n      \"Will stand outside the Government Account and be subject only to internal check\",\r\n      \"Will form part of the Government Account, be located in the Public Account portion thereof, and be subject to audit\",\r\n      \"Will form part of the Contingency Fund portion of the Government Account\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.77(3).<\/b> Every Personal Deposit Account so authorized to be opened <b>will form part of the Government Account and be located in the Public Account portion thereof and will be subject to audit<\/b>.<br><br>(a), (b) and (d) misplace the PD Account.\"\r\n  },\r\n\r\n  {\r\n    id: 323,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the amount deposited in a Personal Deposit Account is required to be remitted by the branch of the accredited bank on a daily basis for credit to the Government Account to the:\",\r\n    options: [\r\n      \"Reserve Bank of India, Mumbai\",\r\n      \"Pay and Accounts Officer of the Ministry concerned\",\r\n      \"Reserve Bank of India, New Delhi\",\r\n      \"Reserve Bank of India, Central Accounts Section, Nagpur\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.78.<\/b> The amount deposited in the P.D. Account is required to be remitted by the branch of the accredited bank to the <b>RBI, CAS, Nagpur on a daily basis<\/b> for credit to the Government Account; hence the balance available at the branch in the Personal Deposit Account is only a <b>notional balance<\/b>.<br><br>(a), (b) and (c) are not the remitting destination.\"\r\n  },\r\n\r\n  {\r\n    id: 324,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, delay by the accredited bank branch in transferring amounts under a Personal Deposit Account to the Government Account would attract:\",\r\n    options: [\r\n      \"Penal interest at the same rate as prescribed by the Controller General of Accounts in the case of delayed remittances of other Government receipts\",\r\n      \"A fixed penalty determined by the account holder\",\r\n      \"Forfeiture of the bank's commission for the month\",\r\n      \"No consequence, since the balance is only notional\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.78.<\/b> The delay in transferring the amounts under the Personal Deposit Account to the Government Account would attract the provision of <b>penal interest at the same rate as prescribed by the Controller General of Accounts in case of delayed remittances of other Government receipts<\/b>.<br><br>(b), (c) and (d) are not the prescribed consequence.\"\r\n  },\r\n\r\n  {\r\n    id: 325,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, at the end of every month the branch of the accredited bank shall prepare, in respect of a Personal Deposit Account, a monthly statement showing:\",\r\n    options: [\r\n      \"A list of individual items credited during the month, to be sent to the Reserve Bank\",\r\n      \"Opening balance, total receipts, total payments and closing balance, and send it to the Pay and Accounts Officer with a copy to the account holder\",\r\n      \"Only the total receipts and total payments, to be sent to the Pay and Accounts Officer alone\",\r\n      \"Only the closing balance, to be sent to the account holder alone\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.78.<\/b> The bank will prepare, at the end of every month, a monthly statement showing <b>(i) Opening balance, (ii) total receipts, (iii) total payments and (iv) Closing balance<\/b>, and send the same to the <b>Pay and Accounts Officer with a copy to the account holder<\/b>. Separate <b>receipt and payment scrolls<\/b> are also prepared and sent to the PAO with paid cheques\/challans.<br><br>(a), (c) and (d) are incomplete or misdirected.\"\r\n  },\r\n\r\n  {\r\n    id: 326,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in respect of receipts tendered for credit into a Personal Deposit Account, the position is that:\",\r\n    options: [\r\n      \"A separate challan must be presented for each individual item\",\r\n      \"The details of individual items must invariably be attached to the challan\",\r\n      \"The details of individual items need not be indicated in or attached to the challan\",\r\n      \"The challan must be countersigned by the Pay and Accounts Officer\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.78.<\/b> The Government money is tendered by the account holder along with the appropriate challan for credit into a Personal Deposit Account at the specified branch of the accredited bank; the <b>details of individual items need not be indicated in or attached to the challan<\/b>.<br><br>(a), (b) and (d) impose requirements the para dispenses with.\"\r\n  },\r\n\r\n  {\r\n    id: 327,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, cheques for withdrawal from a Personal Deposit Account are procured from the Pay and Accounts Officer, and before issuing every cheque the Administrator shall:\",\r\n    options: [\r\n      \"Obtain the prior approval of the Pay and Accounts Officer for the withdrawal\",\r\n      \"Verify the balance from the Deposit Register maintained by the Pay and Accounts Officer\",\r\n      \"Obtain a certificate of the Principal Accounts Officer regarding availability of funds\",\r\n      \"Ensure from the statement provided by the bank branch that there is adequate credit balance in the account for the purpose\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.79.<\/b> Before issuing every cheque, the Administrator shall <b>ensure from the statement provided by the bank branch that there is adequate credit balance in the account for the purpose<\/b>; withdrawals shall <b>on no account be allowed by the bank to exceed the balance at the credit<\/b> in the deposit account.<br><br>(a), (b) and (c) are not the prescribed check.\"\r\n  },\r\n\r\n  {\r\n    id: 328,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the bank branch which makes payments out of a Personal Deposit Account claims reimbursement of the amount so paid from the Government Account:\",\r\n    options: [\r\n      \"Through the Reserve Bank of India, like other payments\",\r\n      \"Directly from the Pay and Accounts Officer of the Ministry\",\r\n      \"Directly from the Administrator of the Personal Deposit Account\",\r\n      \"By debit to the Consolidated Fund of India\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.79.<\/b> The bank branch will claim reimbursement of the amount so paid from the Government Account <b>through the RBI like other payments<\/b>; the payment scroll rendered to the Accounts office shall be supported by the <b>original paid cheques or intimation of transaction details<\/b>.<br><br>(b), (c) and (d) misstate the route of reimbursement.\"\r\n  },\r\n\r\n  {\r\n    id: 329,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a Personal Deposit Account of the type whose balances do not lapse to Government is not operated upon for a considerable period and there is reason to believe that the need for the deposit account has ceased, the account should be:\",\r\n    options: [\r\n      \"Transferred to the Consolidated Fund of India\",\r\n      \"Closed in consultation with the officer in whose favour the deposit account has been opened\",\r\n      \"Closed forthwith by the accredited bank without any consultation\",\r\n      \"Allowed to continue until the balance lapses after three complete account years\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.80(1).<\/b> Balances in Personal Deposit Accounts of the type referred to in items (i) and (v) of Rule 13(9)(b) <b>do not lapse to Government even if outstanding for more than three complete account years<\/b>; however, if such an account is not operated upon for a considerable period and there is reason to believe the need has ceased, it should be <b>closed in consultation with the officer in whose favour the deposit account has been opened<\/b>.<br><br>(a), (c) and (d) misstate the course of action.\"\r\n  },\r\n\r\n  {\r\n    id: 330,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in respect of a Personal Deposit Account relating to Civil and Criminal Courts' deposits, the position is that:\",\r\n    options: [\r\n      \"Neither the balance as a whole nor the individual items will ever lapse to Government\",\r\n      \"Both the balance as a whole and the individual items will lapse to Government after three complete account years\",\r\n      \"While the balance as a whole will not lapse to Government, individual items of deposits included therein will be governed by the provisions relating to lapsed deposits\",\r\n      \"The balance as a whole will lapse, though individual items will not\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.80(2).<\/b> In respect of a Personal Deposit Account of the type referred to in item (ii) of Rule 13(9)(b) \u2014 Civil and Criminal Courts' deposits \u2014 <b>the balance as a whole will not lapse to Government, but individual items of deposits included therein will be governed by the provisions of para 2.75<\/b> relating to lapsed deposits.<br><br>(a), (b) and (d) misstate this dual treatment.\"\r\n  },\r\n\r\n  {\r\n    id: 331,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the balance in a Personal Deposit Account of the type where receipts under certain regulatory activities are credited to a Fund under the provisions of an Act:\",\r\n    options: [\r\n      \"Will lapse to Government after three complete account years in every case\",\r\n      \"Will never lapse to Government in any circumstances\",\r\n      \"Will lapse to Government at the close of each financial year\",\r\n      \"Will not lapse to Government until the provisions of the relevant Act are in force\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.80(3).<\/b> The balance in a Personal Deposit Account of the type referred to in item (iii) of Rule 13(9)(b) <b>will not lapse to Government until the provisions of the relevant Act are in force<\/b>.<br><br>(a), (b) and (c) misstate the position.\"\r\n  },\r\n\r\n  {\r\n    id: 332,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a Personal Deposit Account is created by a law and Government liability is discharged in suitable instalments sanctioned as and when necessary for bridging any deficit or shortfall, at the end of each financial year:\",\r\n    options: [\r\n      \"The balance remaining at the credit of the account will be brought to 'nil' by affording minus debit to the functional head under the Consolidated Fund of India, the account being revived in the subsequent year if necessary\",\r\n      \"The balance will be allowed to be carried over to the subsequent years\",\r\n      \"The balance will be transferred to the Contingency Fund of India\",\r\n      \"The balance will lapse to Government under the ordinary lapsing rule\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.80(4).<\/b> For Personal Deposit Accounts under item (iv) of Rule 13(9)(b), where the liability is discharged in <b>suitable instalments<\/b>, at the end of each financial year, based on the account statement received from each PD Account holder, the <b>balance remaining at the credit will be brought to 'nil' by affording minus debit to the functional head under the Consolidated Fund of India<\/b>, and the account <b>may be revived in the subsequent year again, if necessary<\/b>. Where the liability is discharged as a <b>lump sum payment<\/b>, the balance is <b>carried over to subsequent years<\/b>.<br><br>(b) states the lump-sum-category treatment; (b) and (c) are incorrect.\"\r\n  },\r\n\r\n  {\r\n    id: 333,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where Government liability in respect of a Personal Deposit Account created by a law is to be discharged out of the Consolidated Fund, the general position regarding transfer of funds is that:\",\r\n    options: [\r\n      \"The funds must be transferred by the Administrator of the account from his permanent advance\",\r\n      \"Unless otherwise directed, no physical transfer of funds from the Consolidated Fund to the personal deposit account is needed, only an intimation being issued by the Pay and Accounts Officer to the concerned branch of the accredited bank\",\r\n      \"The funds must be transferred through the Reserve Bank, Central Accounts Section, Nagpur\",\r\n      \"The funds must invariably be physically transferred from the Consolidated Fund to the personal deposit account\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.80(4).<\/b> Unless otherwise directed, <b>no physical transfer of funds from the Consolidated Fund to the personal deposit accounts will be needed, but only an intimation need be issued by the Pay and Accounts Officer concerned to the concerned branch of the accredited bank<\/b> indicating the amounts of credit to be reckoned as receipt towards the account; an account entry is made by <b>debiting the functional head under the Consolidated Fund with contra credit to the Personal Deposit Account<\/b>.<br><br>(a), (c) and (d) misstate the mechanism.\"\r\n  },\r\n\r\n  {\r\n    id: 334,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in respect of payments made to the Government by District Boards, Municipalities and other Local Authorities for the cost of land taken up on their behalf, which of the following shall be noted on all orders, bills and vouchers based on which payments are made out of the deposit account?\\n1. The number and date of the award statement\\n2. The date on which the deposit was credited into the Government Account\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"2 only\",\r\n      \"1 only\",\r\n      \"Both 1 and 2\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.81(2).<\/b> The <b>number and date of the award statement as well as the date on which the deposit was credited into Government Account<\/b> shall be noted on all orders, bills and vouchers based on which payments are made out of the deposit account. Such payments for the cost of land taken up under the <b>Land Acquisition Act<\/b> are credited to Government Account per the prescribed procedure.<br><br>Both are required.\"\r\n  },\r\n\r\n  {\r\n    id: 335,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where under authorised departmental regulations a Local authority or party is authorised to pay a deposit for works direct into the accredited bank, the accompanying challan should state clearly:\",\r\n    options: [\r\n      \"The name of the depositor and his bank account number alone\",\r\n      \"The designation of the officer in whose accounts the deposit should enter\",\r\n      \"The estimated cost of the work and the date of its commencement\",\r\n      \"The name of the department to which the amount is creditable, and the division and the work to which the deposit relates\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.81(4).<\/b> The accompanying challan should state clearly the <b>name of the department to which the amount is creditable, and the division and the work to which the deposit relates<\/b>.<br><br>(b) is the requirement for earnest money deposits of intending tenderers under para 2.71(2); (a) and (b) are not required.\"\r\n  },\r\n\r\n  {\r\n    id: 336,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a Government servant is permitted to retain the whole of a fee received from a non-Government body or private person for work done for them:\",\r\n    options: [\r\n      \"He should collect it himself, and the Government will not be concerned with the transaction\",\r\n      \"The fee should first be credited to the Government Account and then paid to him\",\r\n      \"The fee should be credited to the appropriate deposit head pending final settlement\",\r\n      \"The fee should be credited as a miscellaneous receipt of his department\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.82(1)(a).<\/b> Where a Government servant is permitted to retain the whole of a fee, <b>he should collect it himself and the Government will not be concerned with the transaction<\/b>.<br><br>(b), (c) and (d) apply where the fee is divisible between the Government and the Government servant.\"\r\n  },\r\n\r\n  {\r\n    id: 337,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where fees are divisible between the Government and the Government servant and the exact amount and the distribution of shares are known beforehand:\",\r\n    options: [\r\n      \"The whole fee should be credited as a miscellaneous receipt of the department\",\r\n      \"The share due to the Government should be credited as a miscellaneous receipt of the department to which the Government servant belongs, and the rest should be collected by the Government servant himself\",\r\n      \"The whole fee should be collected by the Government servant, who remits the Government share later\",\r\n      \"The whole fee should be credited to the appropriate deposit head pending final settlement\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.82(1)(b)(i).<\/b> Where the exact amount of the fees and the distribution of shares are known beforehand, the <b>share due to the Government should be credited as miscellaneous receipt of the department to which the Government servant belongs and the rest should be collected by the Government servant himself<\/b>; the Government share should be paid into the Government Account as far as possible <b>by the body or person paying the fee<\/b>.<br><br>(d) applies where the amounts are known only approximately.\"\r\n  },\r\n\r\n  {\r\n    id: 338,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where the amounts of divisible fees or the shares therein are known only approximately beforehand:\",\r\n    options: [\r\n      \"No amount should be collected until the exact shares are determined\",\r\n      \"The Government servant should collect the whole and remit the Government share on final settlement\",\r\n      \"All the fees should in the first instance be credited to the Government Account under the appropriate deposit head pending final settlement, the Government share thereafter being credited as a miscellaneous receipt and the rest remaining under the deposit head for disbursement to the Government servant\",\r\n      \"The whole of the fees should be credited as a miscellaneous receipt of the department\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.82(1)(b)(ii).<\/b> All the fees should in the first instance be credited to the Government Account, as far as possible by the body or person paying the fees, to the <b>appropriate deposit head pending final settlement<\/b>; the share due to the Government is then credited as a <b>miscellaneous receipt<\/b> of the department, and the rest <b>remains under the deposit head for disbursement to the Government servant by the Head of Office<\/b>, who draws the amount on a bill in <b>ordinary pay bill form<\/b> specifying the sanctioning authority.<br><br>(a), (b) and (d) misstate the procedure.\"\r\n  },\r\n\r\n  {\r\n    id: 339,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a Government servant undertakes work for a non-Government body as part of his official duties and, in consideration of the fees realised, is remunerated by a share out of these receipts:\",\r\n    options: [\r\n      \"The fees realised are credited to the appropriate deposit head pending final settlement\",\r\n      \"The fees realised are credited as miscellaneous receipts and the share paid from the permanent advance\",\r\n      \"The Government servant may retain the whole of the fee, the Government not being concerned\",\r\n      \"The fees realised are adjustable as departmental receipts, and the disbursements to the Government servant as departmental expenditure\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.82(2).<\/b> The provisions on divisible fees are not applicable to cases such as fees levied for overtime work, or where a Government servant undertakes the work as part of his official duties and is remunerated by a share out of the receipts; in the latter case, the <b>fees realised are adjustable as departmental receipts, and the disbursements to the Government servant as departmental expenditure<\/b>.<br><br>(a), (b) and (c) misstate the treatment.\"\r\n  },\r\n\r\n  {\r\n    id: 340,\r\n    chapter: \"SI Ch 2 SEC-X: DEPOSITS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, moneys appertaining to special deposit accounts which do not strictly fall under any of the separate classes specified may be paid into or drawn out of the Government Account in accordance with such general or special directions as may be given by the:\",\r\n    options: [\r\n      \"Ministry or Department, in consultation with the Ministry of Finance through the Controller General of Accounts\",\r\n      \"Controller General of Accounts, in consultation with the Comptroller and Auditor General\",\r\n      \"Pay and Accounts Officer, in consultation with the accredited bank\",\r\n      \"Reserve Bank of India, in consultation with the Ministry of Finance\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.83 (Other deposit accounts).<\/b> Such moneys may be paid into or drawn out of the Government Account in accordance with such general or special directions as may be given by the <b>Ministry or Department in consultation with the Ministry of Finance through the Controller General of Accounts<\/b>.<br><br>(b), (c) and (d) are not the directing authorities.\"\r\n  },\r\n\r\n  {\r\n    id: 341,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the procedure for payment of pension in respect of Defence, Railways, Posts and Telecommunications will be governed by:\",\r\n    options: [\r\n      \"The Scheme for Payment of Pensions to Central Government Civil Pensioners by Authorized Banks, 2021\",\r\n      \"The manuals or codes prescribed by the respective departments\",\r\n      \"The procedure laid down by the Central Pension Accounting Office\",\r\n      \"The Civil Accounts Manual in every case\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.84.<\/b> The procedure for payment of pension in respect of Defence, Railways, Post and Telecom will be governed by the <b>manuals or codes prescribed by the respective departments<\/b>.<br><br>(a), (c) and (d) govern the Central Civil pension stream.\"\r\n  },\r\n\r\n  {\r\n    id: 342,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, save as otherwise provided, the procedures relating to pension apply to Government servants appointed on or before:\",\r\n    options: [\r\n      \"31st day of March, 2004\",\r\n      \"1st day of January, 2004\",\r\n      \"31st day of December, 2003\",\r\n      \"1st day of April, 2008\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.85 (Application).<\/b> These procedures shall apply to Government servants appointed <b>on or before 31st day of December, 2003<\/b> \u2014 including civilian Government servants in the Defence Services borne on pensionable establishments, AIS officers, pensioners covered under Rule 10 of the CCS (Implementation of NPS) Rules, 2021, retired Judges of High Courts and the Supreme Court, ex-Members of Parliament, etc.<br><br>The distractors alter the cut-off date.\"\r\n  },\r\n\r\n  {\r\n    id: 343,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the procedures relating to pension shall NOT apply to which of the following?\\n1. Railways Pensioners and Defence Pensioners\\n2. Post and Telecom Pensioners\\n3. Pensioners under the National Pension System\\nSelect the correct answer using the code given below:\",\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: 3,\r\n    explanation: \"<b>Para 2.85.<\/b> The procedures shall not apply to <b>(1) Railways Pensioners, (2) Defence Pensioners, (3) Post and Telecom Pensioners and (4) Pensioners under the National Pension System (NPS)<\/b>.<br><br>All three listed groups are excluded.\"\r\n  },\r\n\r\n  {\r\n    id: 344,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, with regard to limitations on the number of pensions, which of the following is correct?\\n1. A Government servant shall not earn two pensions in the same service or post at the same time or by the same continuous service.\\n2. A Government servant who, having retired on a superannuation or retiring pension, is subsequently re-employed shall not, except as otherwise provided, be entitled to a separate pension or gratuity for the period of his re-employment.\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"Both 1 and 2\",\r\n      \"1 only\",\r\n      \"2 only\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.86(1) and (2).<\/b> A Government servant shall <b>not earn two pensions in the same service or post at the same time or by the same continuous service<\/b>; and, except as provided in Rule 19 or Rule 20 of the CCS (Pension) Rules, 2021, one who is re-employed after retiring on superannuation or retiring pension <b>shall not be entitled to a separate pension or gratuity for the period of re-employment<\/b>.<br><br>Both are correct.\"\r\n  },\r\n\r\n  {\r\n    id: 345,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, every Head of Department shall have a list prepared, by the 15th day of every month, of all Government servants who are due to retire within the next:\",\r\n    options: [\r\n      \"Twelve months of that date\",\r\n      \"Fifteen months of that date\",\r\n      \"Six months of that date\",\r\n      \"Four months of that date\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.87(2)(a) and (b).<\/b> Every Head of Department shall have a list prepared <b>by the 15th day of every month<\/b> of all Government servants due to retire <b>within the next fifteen months<\/b> of that date; a copy of every such list shall be supplied to the Accounts Officer concerned <b>before the last day of every month<\/b>.<br><br>The distractors alter the horizon.\"\r\n  },\r\n\r\n  {\r\n    id: 346,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the case of a Government servant retiring for reasons other than by way of superannuation, the Head of Office shall inform the Accounts Officer concerned:\",\r\n    options: [\r\n      \"Not later than fifteen days before the date of retirement\",\r\n      \"Not later than one month from the date of issue of the order regarding retirement\",\r\n      \"Not later than ten days from the date of issue of the order regarding retirement of the Government servant\",\r\n      \"Not later than four months before the date of retirement\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.87(2)(c).<\/b> In such a case, the Head of Office shall inform the Accounts Officer concerned <b>not later than ten days from the date of issue of order regarding retirement of the Government servant<\/b>.<br><br>The distractors alter the period.\"\r\n  },\r\n\r\n  {\r\n    id: 347,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the final responsibility for the correctness of calculations and authorization of admissible pension is that of the:\",\r\n    options: [\r\n      \"Central Pension Processing Centre of the bank\",\r\n      \"Head of Office\",\r\n      \"Central Pension Accounting Office\",\r\n      \"Pay and Accounts Officer\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.87(3)(b).<\/b> The <b>final responsibility of the correctness of calculations and authorization of admissible pension is that of the PAO<\/b>; the PAO should issue the e-PPO or Pension Payment Order in the prescribed format <b>at least one month in advance of the date of retirement<\/b>, and each PAO shall keep a <b>register of ePPO\/PPO issued<\/b>.<br><br>(b), (c) and (a) have other roles in the pension chain.\"\r\n  },\r\n\r\n  {\r\n    id: 348,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, pensions which are not granted for life but are subject to special conditions, such as ceasing on marriage or at a given age:\",\r\n    options: [\r\n      \"Shall not be entered in the same register with other pensions, but shall be recorded in special registers kept for the purpose\",\r\n      \"Shall be entered in the same register as other pensions, with a distinguishing remark\",\r\n      \"Shall be recorded only in the database of the Central Pension Accounting Office\",\r\n      \"Shall not be recorded in any register until the special condition ceases\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.87(3)(b).<\/b> Such pensions <b>shall not be entered in the same register with other pensions but shall be recorded in special registers to be kept for the purpose<\/b>.<br><br>(b), (c) and (d) misstate the requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 349,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in issuing a Pension Payment Order, where the pensioner cannot sign his name in English, Hindi or the official regional language, the Pay and Accounts Officer shall attach the thumb and finger impressions of his:\",\r\n    options: [\r\n      \"Right hand, or where this is not possible, of his left hand, failing which his toe-impressions\",\r\n      \"Left hand, or where this is not possible due to physical incapacity, of his right hand, failing which his toe-impressions\",\r\n      \"Left hand only, no other impression being acceptable\",\r\n      \"Both hands, duly attested by a Magistrate\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.87(3)(c).<\/b> The PAO attaches the specimen signature if the pensioner can sign in English, Hindi or the official regional language; otherwise the <b>thumb and finger impression of his\/her left hand, or where this is not possible due to physical incapacity, the thumb and finger impressions of his\/her right hand, failing which his\/her toe-impressions<\/b> \u2014 duly attested by the Head of Office or some other responsible person.<br><br>(a) reverses the order; (a) and (c) misstate the requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 350,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the requirement of pasting a certified copy of the pensioner's photograph on the Pension Payment Order does NOT apply to:\",\r\n    options: [\r\n      \"Pensioners residing outside India\",\r\n      \"Pensioners who are able to sign their names in English or Hindi\",\r\n      \"Persons who hold Government titles, or any other person specially exempted by the Government from time to time\",\r\n      \"Pensioners drawing pension through authorised banks\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.87(3)(c).<\/b> A certified copy of the pensioner's photograph, or a joint photograph with the spouse as the case may be, in passport size is pasted on the PPO; this requirement <b>will not apply to persons who hold Government titles, or to any other person specially exempted by the Government from time to time<\/b>.<br><br>(a), (b) and (d) are not exempted categories.\"\r\n  },\r\n\r\n  {\r\n    id: 351,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a Pension Payment Order is renewed because the original pensioner's portion is lost, worn or torn, the renewed Pension Payment Order shall bear:\",\r\n    options: [\r\n      \"The old number with a fresh date, the old order being forwarded to the Pay and Accounts Officer\",\r\n      \"A fresh number and date, the old order being destroyed by the Central Pension Accounting Office\",\r\n      \"A fresh number with the old date, the old order being retained by the bank\",\r\n      \"The old number, date and the name of the issuing officer, the pensioner's portion of the old order being returned after prominently stamping it 'renewed and cancelled' on its first and last pages\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.87(3)(d).<\/b> The renewed PPO shall bear the <b>old number, date and the name of the issuing officer<\/b>; the pensioner portion of the old PPO, if available, shall be <b>returned to the pensioner for record after prominently stamping it \\\"renewed and cancelled\\\" on its first and last pages<\/b>, and the CPAO shall note the issue of the new PPO in its database.<br><br>(a), (b) and (c) misstate the procedure.\"\r\n  },\r\n\r\n  {\r\n    id: 352,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, on the renewal of a Pension Payment Order, the portion of the original order containing the facsimile of the pensioner's signature or thumb-impression and the copy of his photograph shall be:\",\r\n    options: [\r\n      \"Cut off and pasted on the renewed Pension Payment Order before the latter is signed by the issuing authority\",\r\n      \"Retained by the Central Pension Accounting Office in its records\",\r\n      \"Destroyed along with the disburser's portion of the old order\",\r\n      \"Forwarded to the Central Pension Processing Centre of the bank\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.87(3)(e).<\/b> On renewal, that portion of the original order <b>shall be cut off and pasted on the renewed PPO before the latter is signed by the issuing authority<\/b>.<br><br>(b), (c) and (d) misstate the treatment.\"\r\n  },\r\n\r\n  {\r\n    id: 353,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where the disburser's portion of a Pension Payment Order is lost by the Central Pension Processing Centre of the bank, the Centre will report the matter requesting issue of a duplicate to the:\",\r\n    options: [\r\n      \"Pay and Accounts Officer directly, forwarding the scanned copy from its database\",\r\n      \"Central Pension Accounting Office, forwarding the scanned copy of the PPO available in its electronic database\",\r\n      \"Controller General of Accounts, through the Head of Office\",\r\n      \"Reserve Bank of India, through its own head office\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.87(3)(f).<\/b> The CPPC will report the matter to the <b>CPAO requesting for issue of duplicate disburser's portion of PPO<\/b>, forwarding the <b>scanned copy of the PPO available in its electronic database<\/b>; the CPAO will verify the particulars and issue the duplicate, or else send the particulars to the concerned PAO.<br><br>(a), (c) and (d) misdirect the request.\"\r\n  },\r\n\r\n  {\r\n    id: 354,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where both halves of a Pension Payment Order are reported lost in transit before commencement of payment of pension, before initiating action for a duplicate the Central Pension Processing Centre will:\",\r\n    options: [\r\n      \"Obtain the sanction of the Head of Office for issue of a duplicate\",\r\n      \"Obtain a police report regarding the loss of the Pension Payment Order\",\r\n      \"Verify from the register of payment of pensions that no payment has been made to the pensioner, and confirm this fact to the Pay and Accounts Officer while writing for a duplicate\",\r\n      \"Commence provisional payment pending issue of the duplicate\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.87(3)(g).<\/b> Before initiating action, the CPPC will <b>verify from the register of payment of pensions that no payment has been made to the pensioner and confirm this fact to the PAO while writing for a duplicate PPO<\/b>.<br><br>(a), (b) and (d) are not the prescribed pre-condition.\"\r\n  },\r\n\r\n  {\r\n    id: 355,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, before commencing payment on a duplicate Pension Payment Order issued where both halves were lost in transit, the Central Pension Processing Centre shall obtain from the pensioner:\",\r\n    options: [\r\n      \"A certificate of the Head of Office regarding the loss\",\r\n      \"An indemnity bond with two sureties of known financial stability\",\r\n      \"A fresh nomination under the Payment of Arrears of Pension (Nomination) Rules, 1983\",\r\n      \"A declaration that he has not already received any payment against the original Pension Payment Order, and an undertaking that he will surrender the original to the Pension Account Holding Branch if traced out later and will not claim any payment on its strength\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.87(3)(g)(ii).<\/b> A <b>declaration from the pensioner that he has not already received any payment against the Original PPO<\/b>, and an <b>undertaking that he will surrender to the Pension Account Holding Branch (PAHB) the Original PPO, if traced out later, and will not claim any payment on its strength<\/b>, will be obtained and kept on record. The fact that no payment is to be made against the original PPO is also prominently mentioned in the Register of Payments of Pension.<br><br>(a), (b) and (c) are not required.\"\r\n  },\r\n\r\n  {\r\n    id: 356,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, pensions fixed at monthly rates are payable monthly on the last working day of the month to which they relate, except in the case of pension for the month of March, which shall be paid:\",\r\n    options: [\r\n      \"On or after the first working day of the succeeding month\",\r\n      \"On the last working day of March itself\",\r\n      \"On or before the 20th day of March\",\r\n      \"On the first working day of the succeeding financial year, after audit\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.87(6).<\/b> Pensions fixed at monthly rates are payable monthly on the <b>last working day of the month<\/b> to which they relate, except pension for the <b>month of March, which shall be paid on or after the first working day of the succeeding month<\/b>. Where there is a variation in the rate consequent on disbursement of the commuted value, pension for the <b>broken part of the month at the original rate may be paid before the end of the month<\/b>.<br><br>The distractors alter the date.\"\r\n  },\r\n\r\n  {\r\n    id: 357,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the Head of Office is required to forward the prescribed pension papers to the Accounts Officer not later than:\",\r\n    options: [\r\n      \"Six months before the date of superannuation of the Government servant\",\r\n      \"Four months before the date of superannuation of the Government servant\",\r\n      \"Three months before the date of superannuation of the Government servant\",\r\n      \"One month before the date of superannuation of the Government servant\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.88 (Time schedule).<\/b> The Head of Office is required to forward the prescribed Pension Papers to the Accounts Officer <b>not later than four months before the date of superannuation<\/b> of a Government servant.<br><br>The distractors alter the period.\"\r\n  },\r\n\r\n  {\r\n    id: 358,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in cases other than superannuation, the Pay and Accounts Officer is required to despatch or deliver the Pension Payment Order:\",\r\n    options: [\r\n      \"Not later than one month in advance of the date of retirement\",\r\n      \"Within one month of the date of receipt of pension papers from the Head of Office\",\r\n      \"Within three months of the date of receipt of pension papers from the Head of Office\",\r\n      \"By the 20th of the month of retirement\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.88.<\/b> The PPO Issuing Authority despatches the PPO to the CPAO (or to pensioners opting to draw from a Departmentalized PAO) <b>not later than one month in advance<\/b> of the date of retirement on superannuation; <b>in other than superannuation cases, within three months of the date of receipt of pension papers from the Head of Office<\/b>.<br><br>(a) is the superannuation-case rule; (d) is the CPAO's timeline.\"\r\n  },\r\n\r\n  {\r\n    id: 359,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the Central Pension Accounting Office is required to despatch the Pension Payment Order to the Central Pension Processing Centre of the Authorized Bank by:\",\r\n    options: [\r\n      \"One month in advance of the date of retirement\",\r\n      \"The 10th of the month of retirement\",\r\n      \"The last working day of the month of retirement\",\r\n      \"The 20th of the month of retirement\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.88.<\/b> Dispatch of the PPO by the <b>Central Pension Accounting Office to the CPPC of the Authorized Bank by the 20th of the month of retirement<\/b>; the CPPC will then ensure that all formalities are completed in time and that the <b>first credit of pension is made in the Pensioner's Account on the due date<\/b>.<br><br>The distractors alter the date.\"\r\n  },\r\n\r\n  {\r\n    id: 360,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the disbursement of pension is authorized through which of the following channels?\\n1. Banks authorized by the Controller General of Accounts\\n2. Pay and Accounts Offices\\n3. Treasuries\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1, 2 and 3\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.89(1).<\/b> The disbursement of pension will be authorized through <b>(a) Banks authorized by the CGA, (b) Pay and Accounts Offices and (c) Treasuries<\/b>. Every pension payment must be <b>entered on the reverse of both the portions of the manual PPO and attested by the signature of the disbursing officer<\/b>.<br><br>All three are authorized channels.\"\r\n  },\r\n\r\n  {\r\n    id: 361,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a switchover of the pension payment channel is permissible in which of the following cases?\\n1. Treasury Office to authorized Bank\\n2. Pay and Accounts Office to authorized Bank\\n3. One Pay and Accounts Office to another Pay and Accounts Office of the same Ministry or Department at a different station\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.90(1).<\/b> A switchover is permissible from <b>Treasury Office to authorized Bank; PAO to authorized Bank; one PAO to another PAO of the same Ministry\/Department at a different station;<\/b> and from the <b>CPPC of an authorized bank to the Embassy of India, Kathmandu and vice-versa<\/b>.<br><br>All three listed are permissible.\"\r\n  },\r\n\r\n  {\r\n    id: 362,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the restoration of the commuted portion of pension after fifteen years is to be made:\",\r\n    options: [\r\n      \"Only on a fresh authority issued by the Pay and Accounts Officer\",\r\n      \"Only on a written application made by the pensioner to the disbursing bank\",\r\n      \"Automatically by the pension disbursing authority, the pensioner not being asked to make an application for restoration\",\r\n      \"Only after verification of the date of commutation by the Central Pension Accounting Office in every case\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.91.<\/b> The restoration of the commuted portion of pension after <b>15 years<\/b> is to be made <b>automatically by the pension disbursing authority<\/b>, and the <b>pensioner will not be asked to make an application for restoration<\/b>. Where the date of commutation is not readily available in the PPO, the bank obtains the information from the PAO who issued the PPO <b>through CPAO<\/b>.<br><br>(a), (b) and (d) impose requirements the para dispenses with.\"\r\n  },\r\n\r\n  {\r\n    id: 363,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, with regard to the amount of commuted pension and family pension, the position is that:\",\r\n    options: [\r\n      \"The amount of commuted pension will be deducted from family pension only for the first fifteen years\",\r\n      \"The amount of commuted pension will be deducted from family pension until restoration\",\r\n      \"Family pension is not payable where a portion of pension has been commuted\",\r\n      \"The amount of commuted pension will not be deducted from family pension\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.91.<\/b> <b>The amount of commuted pension will not be deducted from family pension.<\/b><br><br>(a), (b) and (c) contradict this provision.\"\r\n  },\r\n\r\n  {\r\n    id: 364,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, with regard to All India Service officers, the position is that:\",\r\n    options: [\r\n      \"The entire pensionary liabilities of All India Service Officers are borne by the Government of India, and all retiring officers have the option to draw pension through the Government of India or through the State Government on whose cadre they are borne\",\r\n      \"The pensionary liabilities are shared equally between the Central and the State Governments\",\r\n      \"The pensionary liabilities are borne wholly by the State Government on whose cadre the officer is borne\",\r\n      \"The officers must invariably draw their pension through the State Government on whose cadre they are borne\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.92(1).<\/b> The Government of India has decided that the <b>entire pensionary liabilities of All India Service Officers<\/b> who had already retired or would be retiring, either from the State Government or Central Government, are <b>borne by the Government of India<\/b>; all retiring AIS officers have the <b>option to draw the pension through the Government of India or through the State Government on whose cadre they are borne<\/b>.<br><br>(b), (c) and (d) misstate the position.\"\r\n  },\r\n\r\n  {\r\n    id: 365,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, payment of pension in Nepal will be made as per the procedure prescribed in the:\",\r\n    options: [\r\n      \"Scheme for Payment of Pensions to Central Government Civil Pensioners by Authorized Banks, 2021\",\r\n      \"Civil Accounts Manual, for pension payment by the Central Government through the Central Pension Accounting Office\",\r\n      \"Government Securities Manual\",\r\n      \"Departmental regulations of the Ministry of External Affairs\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.93.<\/b> Payment of pension in Nepal will be made as per the procedure prescribed in the <b>Civil Accounts Manual for pension payment by the Central Government through CPAO<\/b>.<br><br>(a), (c) and (d) do not prescribe this procedure.\"\r\n  },\r\n\r\n  {\r\n    id: 366,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a Non-Resident Indian pensioner is unable to come to India for personal identification, he may be allowed pension on the basis of a certificate issued by an authorized official of the:\",\r\n    options: [\r\n      \"Home Branch of the bank in India where the account is maintained\",\r\n      \"Central Pension Accounting Office, on the basis of the electronic database\",\r\n      \"Indian Embassy, High Commission of India or Consul of India Consulate in the country where the pensioner is residing\",\r\n      \"Pay and Accounts Officer who issued the Pension Payment Order\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.94(2).<\/b> Such a pensioner may be allowed pension or family pension on the basis of a certificate issued by an authorized official of the <b>Indian Embassy\/High Commission of India or Consul of India Consulate in the country where the pensioner is residing<\/b>, issued on verification on the basis of the <b>photograph pasted in the PPO or on the Passport or any other such document<\/b>.<br><br>(a), (b) and (d) are not the certifying authority.\"\r\n  },\r\n\r\n  {\r\n    id: 367,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where an existing pensioner becomes a Non-Resident Indian, he should intimate the fact to the Home Branch in India, on receipt of which the Home Branch should:\",\r\n    options: [\r\n      \"Convert the account to a Non-Resident External Account\",\r\n      \"Close the account and remit the balance abroad\",\r\n      \"Suspend further credits until fresh instructions are received from the Central Pension Accounting Office\",\r\n      \"Convert the account of the pensioner to a Non-Resident Ordinary Account\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.94(3).<\/b> On receipt of such intimation, the <b>Home Branch in India should convert the account of the pensioner to a Non-Resident Ordinary (NRO) Account<\/b>. Further, <b>changes in the citizenship by any Non-Resident Indian pensioner will not affect his entitlement to the pension<\/b> [Para 2.94(4)].<br><br>(a), (b) and (c) misstate the action.\"\r\n  },\r\n\r\n  {\r\n    id: 368,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where pension has not been credited by the bank to a pensioner's account for any reason for a period exceeding one year, such as for want of a life certificate, the details and reasons shall be communicated:\",\r\n    options: [\r\n      \"To the Central Pension Accounting Office by the Bank\",\r\n      \"To the Pay and Accounts Officer by the Head of Office\",\r\n      \"To the Controller General of Accounts by the Central Pension Accounting Office\",\r\n      \"To the pensioner by the Pay and Accounts Officer\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.95(1).<\/b> In cases other than those where arrears arise due to the death of a pensioner, where pension has not been credited for a period <b>exceeding one year<\/b>, the details thereof and reasons for not crediting shall be <b>communicated to the CPAO by the Bank<\/b>. The arrears are then paid by the Bank <b>only on receipt of sanction of the competent authority<\/b>, obtained by the CPAO [Para 2.95(2)].<br><br>(b), (c) and (d) misdirect the communication.\"\r\n  },\r\n\r\n  {\r\n    id: 369,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, arrears of pension may be paid by the Bank directly to the pensioner, ensuring that no double payment or over-payment is made, where the arrears relate to a period:\",\r\n    options: [\r\n      \"Less than one year, whether or not they involve the first payment of pension\",\r\n      \"Less than three years, do not involve the first payment of pension, and have not been credited due to late submission of prescribed certificates or routine matters\",\r\n      \"Of any length, provided the pensioner furnishes an indemnity bond\",\r\n      \"Exceeding three years, provided the disburser's portion of the Pension Payment Order is available\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.95(3).<\/b> If the arrears relate to a period <b>less than three years<\/b>, <b>do not involve first payment of pension<\/b>, and have not been credited due to <b>late submission of prescribed certificates by the pensioner or for routine matters<\/b> not requiring detailed examination with reference to PAO files, they may be paid by the Bank to the pensioner, ensuring <b>no double payment or over-payment<\/b>.<br><br>(a), (c) and (d) misstate the conditions.\"\r\n  },\r\n\r\n  {\r\n    id: 370,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where pension has not been credited to the account of a pensioner for a period of three years, the disburser's portion of the Pension Payment Order should be:\",\r\n    options: [\r\n      \"Forwarded to the Pay and Accounts Officer who issued the Pension Payment Order\",\r\n      \"Retained by the Bank until the pensioner submits a life certificate\",\r\n      \"Returned to the Central Pension Accounting Office by the Bank with a suitable endorsement specifying the date upto which the pension was credited\",\r\n      \"Destroyed after recording the fact in the Register of Payments of Pension\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.95(4).<\/b> The disburser's portion of the PPO should be <b>returned to the CPAO by the Bank with suitable endorsement thereon, specifying the date upto which the pension was credited<\/b> in the pensioner's account. Payment of arrears and of current pension resumed by the Bank will be made <b>only on receipt of the PPO with a sanction of the competent authority through the CPAO<\/b>.<br><br>(a), (b) and (d) misstate the action.\"\r\n  },\r\n\r\n  {\r\n    id: 371,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, on the death of a pensioner, payment of arrears will be made to the heirs of the deceased pensioner where the deceased had not submitted any nomination under the:\",\r\n    options: [\r\n      \"Central Civil Services (Implementation of National Pension System) Rules, 2021\",\r\n      \"Central Civil Services (Pension) Rules, 2021\",\r\n      \"Central Civil Services (Commutation of Pension) Rules, 1981\",\r\n      \"Payment of Arrears of Pension (Nomination) Rules, 1983\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.95(5)(a).<\/b> Payment of arrears will be made to the <b>heir(s)<\/b> of the deceased pensioner if he had not submitted any nomination under the <b>Payment of Arrears of Pension (Nomination) Rules, 1983<\/b>; where a valid nomination exists, payment is made to the <b>nominee<\/b> in accordance with the nomination. Pension is drawn for the <b>day of the pensioner's death irrespective of the time of death<\/b>.<br><br>(a), (b) and (c) are different rule sets.\"\r\n  },\r\n\r\n  {\r\n    id: 372,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, for payment of arrears to the heirs of a deceased pensioner, the Authorized Bank will seek the instructions of the Central Pension Accounting Office, which will in turn refer the matter to the Accountant General or Principal Chief Controller of Accounts of the Ministry concerned for obtaining the requisite sanction of the:\",\r\n    options: [\r\n      \"Head of the Office\",\r\n      \"Controller General of Accounts\",\r\n      \"Comptroller and Auditor General\",\r\n      \"Department of Pension and Pensioners' Welfare\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.95(5)(a).<\/b> The Authorized Bank, after furnishing information regarding the date of death, the amount of arrears due and the particulars of the claimants, will seek instructions of the <b>CPAO<\/b>, who will refer the matter to the <b>AG\/Pr.CCA\/CCA\/CA of the Ministry or Department concerned for obtaining the requisite sanction of the Head of the Office<\/b>.<br><br>(b), (c) and (d) are not the sanctioning authority in this chain.\"\r\n  },\r\n\r\n  {\r\n    id: 373,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where the amount of pension payable is revised on account of revision of pay, on receipt of an amendment or revision letter from the Pay and Accounts Officer or Accountant General:\",\r\n    options: [\r\n      \"The Authorized Bank will act directly on the letter without any instruction from the Central Pension Accounting Office\",\r\n      \"The Central Pension Accounting Office will instruct the Authorized Bank to make the necessary correction, and before making payment the Bank will draw up a due and drawn statement of pension and relief due thereon\",\r\n      \"The pensioner must apply afresh for the revised rate of pension\",\r\n      \"A fresh Pension Payment Order must be issued in every case\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.95(6)(a).<\/b> On receipt of an amendment\/revision letter from the PAO\/AG, the <b>CPAO will instruct the Authorized Bank to make the necessary correction<\/b>, indicating the revised rates of pension and relief due thereon and the date(s) from which effective; <b>before making payment, the Bank will draw up a due and drawn statement of pension and relief due thereon<\/b>. Additional Death\/Retirement Gratuity payable due to revision may also be authorised likewise through the amendment letter.<br><br>(a), (c) and (d) misstate the procedure.\"\r\n  },\r\n\r\n  {\r\n    id: 374,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a pensioner or family pensioner is required to furnish a life certificate, either in digital or in physical form, in the month of:\",\r\n    options: [\r\n      \"November each year, no relaxation being available to any category\",\r\n      \"April each year, old aged pensioners being permitted to submit it in May also\",\r\n      \"November each year, old aged pensioners of 80 years and above being permitted to submit it in the month of October also\",\r\n      \"October each year, for all categories of pensioners\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.96(1).<\/b> The pensioner or family pensioner is required to furnish a life certificate in digital or physical form <b>in November each year<\/b>; the Pension Disbursing bank will also accept the Aadhaar-enabled Digital Life Certificate <b>\\\"Jeevan Pramaan\\\"<\/b>. <b>Old aged pensioners who are 80 years and above can submit the life certificate in the month of October also<\/b>. A pensioner producing a life certificate signed by a person specified in the Pension Scheme Booklet is <b>exempted from personal appearance<\/b>.<br><br>The distractors alter the month or remove the relaxation.\"\r\n  },\r\n\r\n  {\r\n    id: 375,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, retired Central Government Group 'A' officers are required to furnish the declaration regarding acceptance and non-acceptance of commercial employment:\",\r\n    options: [\r\n      \"Once only, at the time of the first credit of pension\",\r\n      \"In November each year, throughout the life of the pensioner\",\r\n      \"In May each year, for the first three years after retirement\",\r\n      \"In May and November each year, this declaration being required only in the first year after retirement\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.96(2).<\/b> Such officers are required to furnish the declaration <b>in May and November each year<\/b> regarding acceptance and non-acceptance of commercial employment within one year from the date of retirement, and about employment under any Government outside India; this declaration is <b>required only in the first year after retirement<\/b> and may not be sought after the expiry of one year from the date of retirement.<br><br>The distractors alter the months or the duration.\"\r\n  },\r\n\r\n  {\r\n    id: 376,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, on a pensioner taking up re-employment or employment, the disbursing officer shall:\",\r\n    options: [\r\n      \"Suspend the payment of relief to him from the date of such re-employment or employment, payment being resumed after the spell ceases\",\r\n      \"Suspend the payment of the entire pension from the date of such re-employment\",\r\n      \"Continue payment of relief until the November certificate falls due\",\r\n      \"Recover the entire relief paid during the preceding year\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.96(3).<\/b> The pensioner shall furnish a re-employment\/employment certificate <b>in November every year<\/b>, and shall <b>of his own intimate the fact immediately on taking up re-employment<\/b> without waiting for November; the disbursing officer shall <b>suspend the payment of relief from the date of such re-employment\/employment<\/b>, and <b>after the spell ceases, payment of relief will be resumed<\/b>.<br><br>(b), (c) and (d) misstate the consequence.\"\r\n  },\r\n\r\n  {\r\n    id: 377,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the marriage or re-marriage certificate is required to be furnished every six months by:\",\r\n    options: [\r\n      \"Every family pensioner including the spouse\",\r\n      \"A family pensioner other than the spouse, no certificate of remarriage being required where the spouse is the recipient of family pension\",\r\n      \"Only the spouse who is a recipient of family pension\",\r\n      \"Only a disabled child receiving family pension\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.96(4).<\/b> The family pensioner <b>other than the spouse<\/b> is required to furnish a marriage\/re-marriage certificate <b>every six months<\/b>; family pension is discontinued on marriage\/re-marriage. <b>If the spouse is a recipient of family pension, no certificate of remarriage is required<\/b> \u2014 an undertaking being obtained at commencement to report re-marriage promptly. A <b>childless widow<\/b> of a deceased Government servant and a <b>disabled child<\/b> continue to get family pension even if married or re-married, per rule 50 of the CCS (Pension) Rules, 2021.<br><br>(a), (c) and (d) misstate who must furnish it.\"\r\n  },\r\n\r\n  {\r\n    id: 378,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a dependent family pensioner other than the spouse is required to submit, in November each year, a declaration that his or her income from any other sources does not exceed:\",\r\n    options: [\r\n      \"Twice the minimum of the pension plus dearness allowance thereon\",\r\n      \"The minimum of the pension alone, excluding dearness allowance\",\r\n      \"The minimum of the pension plus dearness allowance thereon\",\r\n      \"The last pay drawn by the deceased Government servant\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.96(5).<\/b> A dependent family pensioner other than the spouse must submit a declaration of non-earning certificate to the effect that his or her income <b>should not exceed the minimum of the Pension plus DA thereon from any other sources<\/b>, <b>in the month of November each year<\/b>, for continuing the family pension; a <b>disabled child will also self-certify every year<\/b> that he or she has not started earning a livelihood.<br><br>The distractors alter the income ceiling.\"\r\n  },\r\n\r\n  {\r\n    id: 379,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where family pension has been sanctioned to a disabled child and the disability is temporary, the guardian of such child shall produce a disability certificate:\",\r\n    options: [\r\n      \"Once only, at the time of sanction of family pension\",\r\n      \"Once in every 3 years, including in the case of permanent disability\",\r\n      \"Every year, including in the case of permanent disability\",\r\n      \"Once in every 5 years, no fresh certificate being required in the case of a child with permanent disability\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.96(6).<\/b> Where the disability is temporary, the guardian shall produce a disability certificate <b>once in every 5 years<\/b> to the effect that the child continues to suffer from such disorder or disability, in order to continue family pension; <b>no fresh certificate of disability would be required in the case of a child with permanent disability<\/b>.<br><br>The distractors alter the periodicity or remove the permanent-disability exemption.\"\r\n  },\r\n\r\n  {\r\n    id: 380,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, post checks of payments of pension through the Computer System are conducted by the Central Pension Accounting Office, and irregularities noticed during the course of post check are communicated to the:\",\r\n    options: [\r\n      \"Central Pension Processing Centre, which will be responsible for carrying out the necessary rectification under intimation to the Central Pension Accounting Office\",\r\n      \"Pay and Accounts Officer, who will be responsible for rectification\",\r\n      \"Head of Office, who will be responsible for rectification\",\r\n      \"Controller General of Accounts, for issue of remedial instructions\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.97 (Post payment checks).<\/b> The CPAO conducts post checks per para 28.1 of the Pension Scheme Booklet, and any irregularities noticed would be communicated to the <b>CPPC, who will be responsible for carrying out necessary rectification under intimation to the CPAO<\/b>.<br><br>(b), (c) and (d) are not charged with this rectification.\"\r\n  },\r\n\r\n  {\r\n    id: 381,\r\n    chapter: \"SI Ch 2 SEC-XI: PENSION\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, every Government servant covered under the National Pension System shall exercise an option in terms of Rule 10 of the Central Civil Services (Implementation of National Pension System) Rules, 2021, for availing benefits in the event of his death, boarding out on account of disablement or retirement on invalidation, under:\",\r\n    options: [\r\n      \"The National Pension System or the CCS (Pension) Rules, 2021 only\",\r\n      \"The National Pension System, or the CCS (Pension) Rules, 2021, or the Central Civil Services Extra Ordinary Pension (EOP) Rules, 1939\",\r\n      \"The CCS (Pension) Rules, 2021 or the CCS (Commutation of Pension) Rules, 1981\",\r\n      \"The Payment of Arrears of Pension (Nomination) Rules, 1983\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.98.<\/b> Every Government servant covered under NPS shall exercise an option in terms of <b>Rule 10 of the CCS (Implementation of NPS) Rules, 2021<\/b> for availing benefits under the <b>National Pension System, or under the CCS (Pension) Rules, 2021, or the Central Civil Services Extra Ordinary Pension (EOP) Rules, 1939<\/b>.<br><br>(a), (c) and (d) omit or substitute one of the three alternatives.\"\r\n  },\r\n\r\n  {\r\n    id: 382,\r\n    chapter: \"SI Ch 2 SEC-XII: MISCELLANEOUS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, bills for the Government's investments in a company, corporation or similar autonomous organisation shall be drawn by the drawing officer in the office of the sanctioning authority by presentation of:\",\r\n    options: [\r\n      \"A bill in Form R.P.R.33, duly supported by the original challan\",\r\n      \"An abstract contingent bill in Form R.P.R.29\",\r\n      \"A simple receipt in a form similar to Form R.P.R.34, duly supported by a copy of the sanction for such payment\",\r\n      \"A bill in Form R.P.R.50, duly supported by a calculation sheet\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.99 (Investment by Government).<\/b> Such bills shall be drawn by the drawing officer in the office of the sanctioning authority by presentation of a <b>simple receipt in a form similar to Form R.P.R.34, duly supported by a copy of sanction for such payment<\/b>.<br><br>(a), (b) and (d) are forms used for other purposes.\"\r\n  },\r\n\r\n  {\r\n    id: 383,\r\n    chapter: \"SI Ch 2 SEC-XII: MISCELLANEOUS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the procedure with regard to payment of interest on different forms of Government securities shall be regulated by the rules and orders contained in the:\",\r\n    options: [\r\n      \"Central Public Works Account Code\",\r\n      \"Civil Accounts Manual\",\r\n      \"Pension Scheme Booklet\",\r\n      \"Government Securities Manual\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.100 (Interest on Government debt).<\/b> The procedure shall be regulated by the rules and orders contained in this behalf in the <b>Government Securities Manual<\/b> issued under the authority of the Government.<br><br>(b), (c) and (a) govern other subjects.\"\r\n  },\r\n\r\n  {\r\n    id: 384,\r\n    chapter: \"SI Ch 2 SEC-XII: MISCELLANEOUS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, bills for sums payable to the Reserve Bank, such as bills in connection with the floatation of new loans or management of public debt, shall be countersigned before they are paid by an officer of the:\",\r\n    options: [\r\n      \"Ministry of Finance\",\r\n      \"Office of the Controller General of Accounts\",\r\n      \"Office of the Comptroller and Auditor General\",\r\n      \"Reserve Bank itself\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.101(1).<\/b> Such bills shall be <b>countersigned by an officer of the Ministry of Finance before they are paid<\/b>.<br><br>(b), (c) and (d) are not the countersigning authority.\"\r\n  },\r\n\r\n  {\r\n    id: 385,\r\n    chapter: \"SI Ch 2 SEC-XII: MISCELLANEOUS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the Reserve Bank is authorised to debit the Government Account in advance of the submission of consolidated bills for expenses incurred in connection with the floatation of Government loans or payments made to bankers on account of brokerage, subject to the condition that:\",\r\n    options: [\r\n      \"The prior approval of the Comptroller and Auditor General is obtained in each case\",\r\n      \"The Reserve Bank accepts the responsibility in the event of any excess payment being made, the advance being adjusted against its final bill\",\r\n      \"The advance does not exceed the amount of the preceding year's consolidated bill\",\r\n      \"The advance is countersigned by the Controller General of Accounts\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.101(2).<\/b> The Reserve Bank is so authorised <b>subject to the condition that the Reserve Bank accepts the responsibility in the event of any excess payment being made<\/b>; the advance so made <b>should be adjusted against the final bill of the Reserve Bank<\/b>.<br><br>(a), (c) and (d) are not the condition prescribed.\"\r\n  },\r\n\r\n  {\r\n    id: 386,\r\n    chapter: \"SI Ch 2 SEC-XII: MISCELLANEOUS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a sum of money is placed at the disposal of a particular authority for expenditure on specified objects, all amounts sanctioned against it must be supported by an order of the authority concerned stating which of the following?\\n1. The particular object of the expenditure, which must always be within the general purpose of the grant\\n2. The amount sanctioned for it, the grant being non-recurring and not involving any future commitments\\n3. The person in whose charge the expenditure is to be\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"2 and 3 only\",\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.102(1).<\/b> The order must state <b>(c) the particular object of the expenditure, always within the general purpose of the grant; (b) the amount sanctioned for it (the grant being non-recurring, i.e. not involving any future commitments); and (a) the person in whose charge the expenditure is to be<\/b>.<br><br>All three are required.\"\r\n  },\r\n\r\n  {\r\n    id: 387,\r\n    chapter: \"SI Ch 2 SEC-XII: MISCELLANEOUS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in respect of expenditure from a discretionary grant, the disbursing officer may draw the money on his receipt specifying the order under which it is sanctioned, and:\",\r\n    options: [\r\n      \"He may draw the amount only after rendering the account of the preceding month\",\r\n      \"He must draw the entire sanctioned amount in one instalment\",\r\n      \"He may draw only once in each quarter, irrespective of requirement\",\r\n      \"He may not draw more than what he actually requires from time to time for expenditure, but can draw as often as he finds convenient\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.102(2).<\/b> The disbursing officer <b>may not draw more than what he actually requires from time to time for expenditure but can draw as often as he finds convenient<\/b>.<br><br>(a), (b) and (c) misstate the position.\"\r\n  },\r\n\r\n  {\r\n    id: 388,\r\n    chapter: \"SI Ch 2 SEC-XII: MISCELLANEOUS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the account of expenditure from a discretionary grant must be sent to the Pay and Accounts Officer at the end of every month, except where it is estimated that the sanctioned expenditure will be completed and the account closed within three months from the date of the sanctioning orders; in such a case:\",\r\n    options: [\r\n      \"The account may be withheld till the end of the said period of three months and then sent covering the entire period, but an account must in any case be made up and rendered up to the 31st March of each year\",\r\n      \"The account may be withheld until the sanctioned expenditure is fully completed, however long it takes\",\r\n      \"No account need be rendered at all, a certificate of completion being sufficient\",\r\n      \"The account may be withheld till the end of the financial year in every case\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.102(3).<\/b> In such a case, <b>the account may be withheld till the end of the said period of three months and then sent covering the entire period<\/b>; however, <b>an account must in any case be made up and rendered up to the 31st March of each year<\/b>. A copy of the account, without vouchers, is also sent to the administrative department concerned.<br><br>(b), (c) and (d) misstate the requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 389,\r\n    chapter: \"SI Ch 2 SEC-XII: MISCELLANEOUS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a Civil officer required to supply carriage to troops on the march makes an advance to the owners of half the hire charges for the whole journey and recovers the same from the requisitioning Defence officer, the amount of the bill and the subsequent recovery are taken to the head:\",\r\n    options: [\r\n      \"'8443 Civil Deposits'\",\r\n      \"'8658 Suspense Accounts \u2014 Pay and Accounts Office Suspense'\",\r\n      \"'8680 Miscellaneous Government Accounts'\",\r\n      \"'0049 Interest Receipts'\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.103(2).<\/b> The amount may be drawn for such advance payment from the <b>permanent advance held by the Civil officer on an abstract bill<\/b>, the amount of the bill and subsequent recovery being taken to the head <b>\\\"8658 Suspense Accounts \u2013 Pay and Accounts Office Suspense\\\"<\/b>. A similar procedure is followed where a Civil Officer supplies <b>articles of provision<\/b> to troops on the march.<br><br>(a), (c) and (d) are unrelated heads.\"\r\n  },\r\n\r\n  {\r\n    id: 390,\r\n    chapter: \"SI Ch 2 SEC-XII: MISCELLANEOUS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, disbursements by civil authorities for the purchase of, or compensation for, lands taken up for the Defence Services, and for compensation for loss of crops and damage to lands, shall be vouched by:\",\r\n    options: [\r\n      \"The award statement of the Land Acquisition Officer alone\",\r\n      \"A certificate of the requisitioning Defence officer alone\",\r\n      \"The bills and receipt of the payees and the original orders or certified extracts therefrom under which the expenditure is incurred\",\r\n      \"An abstract contingent bill supported by a list of payees\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.103(1).<\/b> Such disbursements shall be vouched by <b>the bills and receipt of the payees and the original orders or certified extracts therefrom under which the expenditure is incurred<\/b>.<br><br>(a), (b) and (d) are incomplete.\"\r\n  },\r\n\r\n  {\r\n    id: 391,\r\n    chapter: \"SI Ch 2 SEC-XII: MISCELLANEOUS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the procedure to be observed for the payment of compensation for land taken up for public purposes shall be regulated by:\",\r\n    options: [\r\n      \"The Government Securities Manual\",\r\n      \"The Central Public Works Account Code\",\r\n      \"The Civil Accounts Manual\",\r\n      \"The special orders issued\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.104 (Compensation for land).<\/b> The procedure to be observed for the payment of compensation for land taken up for public purposes shall be regulated by <b>the special orders issued<\/b>.<br><br>(b), (c) and (d) govern other subjects and do not regulate this procedure.\"\r\n  },\r\n\r\n  {\r\n    id: 392,\r\n    chapter: \"SI Ch 2 SEC-XII: MISCELLANEOUS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where discount upon stamps is allowed by deduction from the purchase money, the concerned officer shall prepare every month a detailed bill in Form R.P.R.29 or R.P.R.29A headed:\",\r\n    options: [\r\n      \"'Not for payment', for the amount of discount allowed, and submit it to the controlling authority for counter-signature and transmission to the Pay and Accounts Office\",\r\n      \"'Duplicate', for the amount of discount allowed, and submit it directly to the Pay and Accounts Office\",\r\n      \"'Office copy', for the amount of discount allowed, and retain it in his own records\",\r\n      \"'Paid', for the amount of discount allowed, and forward it to the Head of the Department\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.105 (Discount on stamps).<\/b> A detailed bill in Form R.P.R.29 or R.P.R.29A, as the case may be, <b>headed \\\"Not for payment\\\"<\/b>, shall be prepared <b>every month<\/b> for the amount of discount allowed, and submitted to the <b>controlling authority concerned for counter-signature and transmission to the Pay and Accounts Office<\/b>.<br><br>(b), (c) and (d) misstate the heading or the route.\"\r\n  },\r\n\r\n  {\r\n    id: 393,\r\n    chapter: \"SI Ch 2 SEC-XII: MISCELLANEOUS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where commission to Registrars is calculated upon a number of documents registered, the bill shall be supported by:\",\r\n    options: [\r\n      \"A certificate of the Pay and Accounts Officer that the fees have been credited\",\r\n      \"A certificate of the District Registrar or other controlling officer that the amount has been correctly calculated\",\r\n      \"An extract of the register of documents duly attested by a Magistrate\",\r\n      \"A certificate of the Head of the Department that the commission is admissible\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.106(2).<\/b> Where the commission is calculated upon a number of documents registered, the bill shall be supported by a <b>certificate of the District Registrar or other controlling officer that the amount has been correctly calculated<\/b>. Commission to Registrars is drawn on bills which must <b>exhibit the fees upon which the commission is claimed<\/b>, in such a form as to be capable of verification by comparison with the accounts.<br><br>(a), (c) and (d) are not the prescribed support.\"\r\n  },\r\n\r\n  {\r\n    id: 394,\r\n    chapter: \"SI Ch 2 SEC-XII: MISCELLANEOUS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in rounding off transactions of Government to the nearest rupee, the rule applied is that:\",\r\n    options: [\r\n      \"Every fraction of a rupee is rounded off to the next higher rupee\",\r\n      \"Every fraction of a rupee is ignored\",\r\n      \"A fraction of 50 paise and above is rounded off to the next higher rupee, and a fraction of less than 50 paise is ignored\",\r\n      \"A fraction of 25 paise and above is rounded off to the next higher rupee\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.107(1) (read with Rule 41).<\/b> The specified transactions shall be brought to account by rounding off to the nearest rupee \u2014 <b>a fraction of 50 paise and above being rounded off to the next higher rupee and a fraction of less than 50 paise being ignored<\/b>. These orders are applicable to Government transactions <b>with effect from 1-4-1987<\/b>.<br><br>(a), (b) and (d) misstate the rule.\"\r\n  },\r\n\r\n  {\r\n    id: 395,\r\n    chapter: \"SI Ch 2 SEC-XII: MISCELLANEOUS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in Travelling Allowance bills, the rounding off shall be done:\",\r\n    options: [\r\n      \"In respect of each item separately, no rounding being done at the last stage\",\r\n      \"In respect of each item separately, and again at the last stage\",\r\n      \"Only where the total of the claim exceeds one hundred rupees\",\r\n      \"Only at the last stage, and not in respect of each item such as railway fare, road mileage, hotel charges and daily allowance comprising the claim of an individual\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.107(1)(b).<\/b> In Travelling Allowance bills, the rounding shall be done <b>only at the last stage and not in respect of each item, e.g. railway fare, road mileage, hotel charges and daily allowance etc., comprising the claim of an individual<\/b>.<br><br>(a), (b) and (c) misstate the stage of rounding.\"\r\n  },\r\n\r\n  {\r\n    id: 396,\r\n    chapter: \"SI Ch 2 SEC-XII: MISCELLANEOUS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, which of the following transactions involving fractions of a rupee shall be brought to account by rounding off to the NEXT HIGHER rupee?\\n1. Emoluments fixed by or under any law\\n2. Payment of pension, family pension, relief on pension, service gratuity, retirement gratuity and commuted value of pension\\n3. Reserve Bank remittances and deposits and receipts representing sums fixed by or under any law\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1, 2 and 3\",\r\n      \"1 and 2 only\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 2.107(2).<\/b> The transactions rounded off to the <b>next higher rupee<\/b> are: <b>(a) emoluments fixed by or under any law; (b) payment of pension, family pension, relief on pension, service gratuity, retirement gratuity, death-cum-retirement gratuity and commuted value of pension; (c) Reserve Bank remittances representing sums fixed by or under any law; and (d) deposits and receipts representing sums fixed by or under any law<\/b>.<br><br>All three groups are rounded up.\"\r\n  },\r\n\r\n  {\r\n    id: 397,\r\n    chapter: \"SI Ch 2 SEC-XII: MISCELLANEOUS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, which of the following are rounded off to the nearest rupee rather than to the next higher rupee?\\n1. All petty cash payments out of the permanent cash imprest\\n2. Petty cash receipts arising out of sale of waste paper, old newspapers, periodicals and condemned furniture\\n3. Transactions between two Governments or between two Departments of the same Government\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"1 and 2 only\",\r\n      \"1, 2 and 3\",\r\n      \"2 and 3 only\",\r\n      \"1 and 3 only\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 2.107(1), clauses (j), (k) and (f).<\/b> Rounding to the <b>nearest rupee<\/b> applies to <b>all petty cash payments out of permanent cash imprest<\/b>, to <b>petty cash receipts arising out of sale of waste paper, old newspapers, periodicals, condemned furniture etc.<\/b>, and to <b>transactions between two Governments or between two Departments of the same Government<\/b> \u2014 among others such as HRA\/DA\/Transport Allowance, deductions, TA, interest on loans to employees, and amounts converted from foreign currencies.<br><br>All three are rounded to the nearest rupee.\"\r\n  },\r\n\r\n  {\r\n    id: 398,\r\n    chapter: \"SI Ch 2 SEC-XII: MISCELLANEOUS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the case of arriving at the increment at the rate of three per cent of pay during the period from 1.1.2006 to 31.12.2015, the fractions:\",\r\n    options: [\r\n      \"In paise shall be rounded to the next higher rupee, and no further rounding done\",\r\n      \"Shall be rounded to the nearest rupee, as in other cases\",\r\n      \"In paise shall be ignored, and rupee one and above shall be rounded to tens\",\r\n      \"Shall be ignored altogether, no rounding being applied\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 2.107(4).<\/b> The <b>fractions in paise shall be ignored, and rupee one and above shall be rounded to tens<\/b>, in the case of arriving at the increment @3% of pay during 1.1.2006 to 31.12.2015.<br><br>(a), (b) and (d) misstate this special rule.\"\r\n  },\r\n\r\n  {\r\n    id: 399,\r\n    chapter: \"SI Ch 2 SEC-XII: MISCELLANEOUS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the settlement of inter-departmental transactions relating to programmes or activities for which one Ministry utilises the services of another Central Ministry as its agent shall be regulated by:\",\r\n    options: [\r\n      \"A book adjustment effected by the Controller General of Accounts on his own motion\",\r\n      \"Cash settlement between the two Ministries through the accredited bank\",\r\n      \"A memorandum of understanding countersigned by the Comptroller and Auditor General\",\r\n      \"The issue of a Letter of Authorisation by the functional Ministry to the agent or executive Ministry or Department, the detailed procedure being prescribed in the Civil Accounts Manual\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 2.108.<\/b> Such settlement shall be regulated by the <b>issue of a Letter of Authorisation by the functional Ministry to the agent or executive Ministry\/Department<\/b>; the detailed procedure is prescribed in <b>para 8.5 of the Civil Accounts Manual<\/b>.<br><br>(a), (b) and (c) misstate the mechanism.\"\r\n  },\r\n\r\n  {\r\n    id: 400,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, receipts for all sums exceeding a specified amount must be stamped under section 3 read with item 53 of Schedule-I of the Indian Stamp Act, 1899, unless exempt from stamp duty. That amount is:\",\r\n    options: [\r\n      \"Rupees five thousand\",\r\n      \"Rupees one thousand\",\r\n      \"Rupees ten thousand\",\r\n      \"Rupees five hundred\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.1(1).<\/b> Receipts for all sums <b>exceeding Rs.5,000 (Rupees Five thousand only)<\/b> must be stamped under <b>section 3 read with item 53 of Schedule-I of the Indian Stamp Act, 1899<\/b>, unless they are exempt from stamp duty.<br><br>The distractors alter the threshold.\"\r\n  },\r\n\r\n  {\r\n    id: 401,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the limit of Rupees five thousand upto which a receipt is not required to be stamped should be applied to:\",\r\n    options: [\r\n      \"Each individual sub-voucher attached to the bill\",\r\n      \"The net amount payable on a bill, and not to the gross claim preferred therein\",\r\n      \"The gross claim preferred in the bill, and not to the net amount payable\",\r\n      \"The total of all bills presented on one occasion\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.1(2).<\/b> The limit of Rs.5,000 upto which a receipt is not required to be stamped should be applied to the <b>net amount payable on a bill and not to the gross claim preferred therein<\/b>. For <b>electronic receipts<\/b>, irrespective of amount, the receiving portal gives a verifiable <b>electronic reference number<\/b>.<br><br>(a), (c) and (d) misstate the basis.\"\r\n  },\r\n\r\n  {\r\n    id: 402,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, receipts for payments made outside India should be:\",\r\n    options: [\r\n      \"Dispensed with altogether, a certificate of the disbursing officer being sufficient\",\r\n      \"Obtained from the payees but need not be stamped in any circumstances\",\r\n      \"Obtained from the payees and stamped in accordance with local laws, if any, governing the stamping of such receipts\",\r\n      \"Stamped in accordance with the Indian Stamp Act, 1899 in every case\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.1(4).<\/b> Receipts for payment made outside India should be <b>obtained from the payees and stamped in accordance with local laws, if any, governing the stamping of such receipts<\/b>.<br><br>(a), (b) and (d) misstate the requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 403,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, cheques on the accredited bank shall be drawn on forms contained in cheque books supplied by:\",\r\n    options: [\r\n      \"The Controller General of Accounts, on requisition\",\r\n      \"The branch of the accredited bank on which they are drawn\",\r\n      \"The Reserve Bank of India, through the accredited bank\",\r\n      \"The Pay and Accounts Officer or Cheque Drawing and Disbursing Officer concerned, cheque books not being obtained from the bank for the purpose\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 3.2(1).<\/b> The cheques shall be drawn on forms contained in cheque books supplied by the <b>Pay and Accounts Officer or Cheque Drawing and Disbursing Officer concerned<\/b>; <b>cheque books are not to be obtained from the bank for the purpose<\/b>.<br><br>(a), (b) and (c) misstate the source of supply.\"\r\n  },\r\n\r\n  {\r\n    id: 404,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, cheques meant for payments on account of personal claims of Government servants, pensioners, contractors, suppliers and public sector companies are:\",\r\n    options: [\r\n      \"Category 'A' cheques, which are negotiable and drawn as payable to or to the order of the payee\",\r\n      \"Category 'B' cheques, which are non-transferable\",\r\n      \"Category 'C' cheques, which bear the superscription 'Government Account'\",\r\n      \"Category 'A' cheques, which are not negotiable and creditable to Government Account only\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.2(1)(a).<\/b> <b>Category 'A' cheques (NEGOTIABLE)<\/b> are meant for payments on account of personal claims of Government servants, pensioners, contractors and suppliers and public sector companies, corporations etc.; they are drawn as payable to or to the order of the 'Payee', the name of the payee being followed by his <b>bank account number and name of bank or branch<\/b>.<br><br>(b) and (c) are the other categories; (d) contradicts the negotiable character.\"\r\n  },\r\n\r\n  {\r\n    id: 405,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, as a safeguard against fraudulent payment, cheques should be crossed and marked 'Account Payee' where they are:\",\r\n    options: [\r\n      \"All cheques in excess of Rupees five thousand, whether salary or non-salary\",\r\n      \"Non-salary cheques in excess of Rupees five hundred and salary cheques in excess of Rupees one thousand\",\r\n      \"Non-salary cheques in excess of Rupees one thousand and salary cheques in excess of Rupees five hundred\",\r\n      \"All cheques in excess of Rupees ten lakh, whether salary or non-salary\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.2(1)(a).<\/b> As a safeguard against fraudulent payment, <b>all non-salary cheques in excess of Rs.500 and salary cheques in excess of Rs.1,000 should be crossed and marked 'Account Payee'<\/b>. Where, in exceptional circumstances, a cheque is not so crossed at the request of the payee, payment is made only to the payee or a person holding a letter of authority, on proper identification.<br><br>(c) reverses the two limits; (a) and (c) substitute unrelated thresholds.\"\r\n  },\r\n\r\n  {\r\n    id: 406,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, Category 'B' cheques, meant for payment to a Government officer designated as Drawing and Disbursing Officer for disbursement of salaries and office contingencies:\",\r\n    options: [\r\n      \"Are drawn in favour of the payee by name and may be endorsed to a third party\",\r\n      \"Are drawn as payable to or to the order of the payee and are negotiable\",\r\n      \"Are drawn in favour of the payee by his official designation, bear the superscription 'Not Transferable' on the top, and are drawn as payable to the payee only and not 'to order', the word 'only' being added after the designation\",\r\n      \"Bear the superscription 'Government Account' and are creditable to Government Account only\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.2(1)(b).<\/b> <b>Category 'B' cheques (NON-TRANSFERABLE)<\/b> are drawn in favour of the payee <b>by his official designation<\/b>, contain the superscription <b>'Not Transferable' on the top<\/b>, and are drawn as payable to the payee <b>only and not 'to order'<\/b>, the word <b>'only'<\/b> being added after the designation. They are <b>not negotiable<\/b>, payment being made only to the payee or his messenger holding a letter of authority on proper identification.<br><br>(a), (b) and (d) describe other categories or contradict the rule.\"\r\n  },\r\n\r\n  {\r\n    id: 407,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, Category 'C' cheques bearing the superscription 'Government Account' are meant for payment in favour of Government Offices or departments, or for inter-departmental or inter-Governmental claims, other than:\",\r\n    options: [\r\n      \"Payment of retirement and terminal benefits\",\r\n      \"Payment of personal claims of Government servants and pensioners\",\r\n      \"Payment of office contingencies and establishment charges\",\r\n      \"Payment of loans and grants-in-aid to State Governments and to Union Territory Governments or Administrations\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 3.2(1)(c).<\/b> <b>Category 'C' cheques (NOT NEGOTIABLE)<\/b> contain the superscription <b>'Government Account'<\/b>, are <b>not payable in cash<\/b> and are creditable to Government Account only; they are meant for payment in favour of Government Offices or departments, or inter-departmental or inter-Governmental claims, <b>other than payment of loans and grants-in-aid to State Governments and to Union Territory Governments\/Administrations<\/b>.<br><br>(a), (b) and (c) are handled through Category 'A' or 'B' cheques or by direct credit.\"\r\n  },\r\n\r\n  {\r\n    id: 408,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, Pay and Accounts Officers specially authorised by the Head of Accounting Organisation to write cheques by means of cheque printing machines may obtain their supply of cheque forms by requisition from the:\",\r\n    options: [\r\n      \"Deputy Controller of Stamps, Central Stamp Stores, Nasik Road, such forms being in continuous lengths and not bound in books\",\r\n      \"Reserve Bank of India, Mumbai, such forms being bound in books\",\r\n      \"Controller General of Accounts, such forms being in continuous lengths\",\r\n      \"Accredited bank branch on which the cheques are drawn\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.2(3).<\/b> Such PAOs may obtain their supply of cheque forms by requisition from the <b>Deputy Controller of Stamps, Central Stamp Stores, Nasik Road<\/b>; such cheque forms shall be <b>in continuous lengths and shall not be bound in books<\/b>.<br><br>(b), (c) and (d) misstate the source or the form.\"\r\n  },\r\n\r\n  {\r\n    id: 409,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, on receipt of a cheque book, the drawing officer shall:\",\r\n    options: [\r\n      \"Record the serial numbers in the cash book before bringing it into use\",\r\n      \"Carefully examine it, count the number of forms contained in it and record a certificate of count on the flyleaf\",\r\n      \"Forward it to the accredited bank for verification of the serial numbers\",\r\n      \"Obtain a certificate of count from the Pay and Accounts Officer\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.2(6).<\/b> Cheque books shall, on receipt, be <b>carefully examined by the drawing officer who should count the number of forms contained in each and record a certificate of count on the flyleaf<\/b>.<br><br>(a), (c) and (d) are not the prescribed action.\"\r\n  },\r\n\r\n  {\r\n    id: 410,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, each cheque book must be kept under lock and key in the personal custody of the Pay and Accounts Officer or Cheque Drawing and Disbursing Officer, who, when relieved, shall:\",\r\n    options: [\r\n      \"Forward the cheque book to the Principal Accounts Office\",\r\n      \"Surrender the cheque book to the accredited bank\",\r\n      \"Take a receipt for the exact number of cheques made over to the relieving officer\",\r\n      \"Destroy the unused forms by incineration\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.2(7).<\/b> The officer, when relieved, <b>shall take a receipt for the exact number of cheques made over to the relieving officer<\/b>.<br><br>(a), (b) and (d) are not the prescribed action on handing over charge.\"\r\n  },\r\n\r\n  {\r\n    id: 411,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where withdrawal of funds by cheques is no longer necessary, cheque books which remain partly used shall be:\",\r\n    options: [\r\n      \"Returned to the branch of the accredited bank concerned\",\r\n      \"Taken on stock by the Pay and Accounts Officer under intimation to the Principal Accounts Office\",\r\n      \"Retained by the drawing officer until the close of the financial year\",\r\n      \"Surrendered to the Pay and Accounts Officer, who shall destroy them by incineration under personal supervision after keeping note of the fact in the relevant records under proper attestation\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 3.2(8).<\/b> All cheque forms which remain partly or wholly unused shall be surrendered to the PAO, who will <b>take on stock the wholly unused books under intimation to the Principal Accounts Office<\/b>, and <b>destroy by incineration the partly used ones under personal supervision<\/b>, after keeping note of the fact in the relevant records under proper attestation.<br><br>(b) applies to wholly unused books; (a) and (b) are not permitted.\"\r\n  },\r\n\r\n  {\r\n    id: 412,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a cheque bears the words 'under rupees thirty only' written horizontally in bold letters, this means that the cheque is for a sum:\",\r\n    options: [\r\n      \"Not less than Rupees twenty but less than Rupees thirty\",\r\n      \"Not less than Rupees thirty but less than Rupees forty\",\r\n      \"Exactly Rupees thirty\",\r\n      \"Not exceeding Rupees thirty, without any lower limit\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.2(10).<\/b> All cheques shall have written horizontally in bold letters <b>\\\"UNDER RUPEES\u2026\u2026\\\"<\/b> a sum a little in excess of that for which they are drawn; thus <b>'under rupees thirty only' means the cheque is for a sum not less than Rs.20 but less than Rs.30<\/b>, and similarly 'under rupees eight hundred only' means it is for less than Rs.800 but not less than Rs.700.<br><br>(b), (c) and (d) misread the convention.\"\r\n  },\r\n\r\n  {\r\n    id: 413,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, all cheques, irrespective of category, drawn for a specified amount and above shall bear two signatures, the Head of Accounting Organization nominating another Gazetted Officer or the senior most non-Gazetted Officer as second signatory. That amount is:\",\r\n    options: [\r\n      \"Rupees five lakh\",\r\n      \"Rupees ten lakh\",\r\n      \"Rupees one lakh\",\r\n      \"Rupees one crore\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.2(12).<\/b> All cheques, irrespective of category, drawn for <b>Rs.10,00,000 (Rupees Ten lakh) and above shall bear two signatures<\/b>, and the Head of Accounting Organization shall nominate another <b>Gazetted Officer or the senior most non-Gazetted Officer<\/b> as second signatory for the purpose. All cheques should be written and signed in <b>indelible ink only<\/b>.<br><br>The distractors alter the threshold.\"\r\n  },\r\n\r\n  {\r\n    id: 414,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the superscription 'payable on or after' recorded on a cheque:\",\r\n    options: [\r\n      \"May be recorded only with the prior approval of the Head of Accounting Organization\",\r\n      \"Should invariably be written by hand in indelible ink above the date of issue\",\r\n      \"Should invariably be affixed with a rubber stamp in bold letters just below the date of issue of the cheque, the contemplated due date preferably being written in red ink\",\r\n      \"Should be recorded only on Category 'C' cheques\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.2(13).<\/b> The superscription <b>should invariably be affixed with a rubber stamp in bold letters just below the date of issue of the cheque<\/b>, and the contemplated due date of payment <b>should preferably be written in red ink<\/b>. In the case of a bank draft also, a similar superscription could be got endorsed by the bank.<br><br>(a), (b) and (d) misstate the requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 415,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, payments towards settlement of retirement or terminal benefits such as gratuity, commuted value of pension, encashment of leave salary, General Provident Fund and CGEGIS shall be paid:\",\r\n    options: [\r\n      \"In cash, against proper acquittance\",\r\n      \"By Category 'A' negotiable cheques drawn in favour of the beneficiaries\",\r\n      \"By Category 'B' non-transferable cheques drawn in favour of the Head of Office\",\r\n      \"By direct credit to the bank account of the beneficiaries\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 3.2(14).<\/b> Such payments <b>shall be paid by direct credit to the bank account of the beneficiaries<\/b>.<br><br>(a), (b) and (c) are not the prescribed mode for retirement or terminal benefits.\"\r\n  },\r\n\r\n  {\r\n    id: 416,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, Pay and Accounts Officers will make e-payment directly to Public Sector Undertakings and other parties through an Inter Accountal Adjustment Advice on the e-payment gateway of the Reserve Bank (e-Kuber) where the payment is:\",\r\n    options: [\r\n      \"More than Rupees one hundred crores\",\r\n      \"More than Rupees ten crores\",\r\n      \"More than Rupees fifty crores\",\r\n      \"More than Rupees ten lakh\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.3(iii).<\/b> PAOs will make e-payment for payments <b>more than Rs.100 crores<\/b> directly to PSUs and other parties through the <b>Inter Accountal Adjustment Advice (IAAA)<\/b> on the e-payment gateway of the RBI (<b>e-Kuber<\/b>). Principal Accounts Officers make Inter Governmental transactions by issue of an <b>Inter Governmental Adjustment Advice (IGAA) to RBI, CAS, Nagpur<\/b> [Para 3.3(iv)].<br><br>The distractors alter the threshold.\"\r\n  },\r\n\r\n  {\r\n    id: 417,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the case of money due by the Government which is paid by Postal Money Order, the cost of remittance shall, in the absence of any special rule or order to the contrary, be borne by the:\",\r\n    options: [\r\n      \"Disbursing officer personally\",\r\n      \"Payee\",\r\n      \"Government\",\r\n      \"Post Office effecting the remittance\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.4(1).<\/b> In such cases the cost of remittance shall, in the absence of any special rule or order to the contrary, be <b>borne by the payee<\/b>.<br><br>(a), (c) and (d) misplace the cost.\"\r\n  },\r\n\r\n  {\r\n    id: 418,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where money withdrawn for payment in cash to a refundee is not received by the claimant within a month from the date of drawal in spite of intimation, the money may be remitted to the payee by postal money order irrespective of whether a request to that effect has been received, where the individual payments are of value upto:\",\r\n    options: [\r\n      \"Rupees five thousand\",\r\n      \"Rupees five hundred\",\r\n      \"Rupees one hundred\",\r\n      \"Rupees one thousand\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.4(2).<\/b> Where the claimant does not receive the money within <b>a month<\/b> from the date of drawal in spite of intimation, and where individual payments are of value <b>upto Rs.100 (Rupees One hundred)<\/b>, the money may be remitted to the payee by postal money order <b>irrespective of whether a request to this effect has been received from the payee or not<\/b>.<br><br>The distractors alter the value limit.\"\r\n  },\r\n\r\n  {\r\n    id: 419,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in respect of letters of credit against assignment accounts, the assignment remaining unspent as at the end of a financial year:\",\r\n    options: [\r\n      \"Is to be carried forward only to the extent of cheques already issued\",\r\n      \"Is to be carried forward to the first quarter of the next financial year\",\r\n      \"May be carried forward with the approval of the Principal Accounts Office\",\r\n      \"Is not to be carried forward to the first quarter of the next financial year\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 3.5(1).<\/b> The <b>assignment remaining unspent as at the end of a financial year is not to be carried forward to the first quarter of the next financial year<\/b>. A fresh letter of credit issued after expiry of the earlier period is treated as an <b>addition to the unspent balance of the earlier letter of credit<\/b>, and for second and subsequent quarters the PAO indicates the <b>progressive total of assignment<\/b> so the bank can ensure cumulative drawals do not exceed it.<br><br>(a), (b) and (c) contradict this.\"\r\n  },\r\n\r\n  {\r\n    id: 420,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, cheques actually issued during the last quarter of a year but presented for payment during the next quarter, within the period of validity, will be taken by the bank against the assignment of the:\",\r\n    options: [\r\n      \"Year in which they were drawn, and not against the assignment of the year in which they are paid\",\r\n      \"Year in which they are paid, and not against the assignment of the year in which they were drawn\",\r\n      \"Quarter in which they are presented for payment\",\r\n      \"Quarter in which the letter of credit was last renewed\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.5(1).<\/b> Such cheques <b>will be taken by the bank against the assignment of the year in which they were drawn and not against the assignment of the year in which they are paid<\/b>. The <b>paying branch is responsible to ensure that at no time the amount assigned in the letter of credit is exceeded<\/b> by the payment of any cheque.<br><br>(b), (c) and (d) misstate the rule.\"\r\n  },\r\n\r\n  {\r\n    id: 421,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in respect of a drawing officer in whose favour an assignment account has been opened in the accredited bank, which of the following is correct?\\n1. He is not permitted to draw the whole amount and place it in a separate account in the bank or in a private account.\\n2. It is not permissible to draw cheques and deposit the amount in the department's cash chest at the end of the year for the purpose of showing the full amount of the grant as utilized.\\nSelect the correct answer using the code given below:\",\r\n    options: [\r\n      \"2 only\",\r\n      \"Both 1 and 2\",\r\n      \"1 only\",\r\n      \"Neither 1 nor 2\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.5(2) and (3).<\/b> Such a drawing officer <b>is not permitted to draw the whole amount and place it in a separate account in the bank or in a private account<\/b>; and it is <b>not permissible to draw cheques and deposit the amount in the department's cash chest at the end of the year for the purpose of showing the full amount of the grant as utilized<\/b>.<br><br>Both are correct.\"\r\n  },\r\n\r\n  {\r\n    id: 422,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a Government officer authorised to sign or countersign bills shall send a specimen of his signature to his Pay and Accounts Officer:\",\r\n    options: [\r\n      \"Through the Head of the Accounting Organisation\",\r\n      \"Directly, attested by a Magistrate\",\r\n      \"Through some superior officer or predecessor whose specimen signature is already with the Pay and Accounts Officer\",\r\n      \"Through the branch of the accredited bank concerned\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.6(1).<\/b> Such an officer shall send a specimen of his signature to his PAO <b>through some superior officer or predecessor whose specimen signature is already with the Pay and Accounts Officer<\/b>; an officer authorised to <b>draw cheques<\/b> sends his specimen similarly to the <b>branch bank concerned<\/b> (and also to the PAO where he is a CDDO).<br><br>(a), (b) and (d) misstate the route.\"\r\n  },\r\n\r\n  {\r\n    id: 423,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, specimen signatures forwarded on a sheet of paper other than the forwarding letter itself must be:\",\r\n    options: [\r\n      \"Accompanied by a photograph of the signatory\",\r\n      \"Duly attested by a Gazetted Officer of the accredited bank\",\r\n      \"Duly notarised before despatch\",\r\n      \"Duly attested by the officer signing the forwarding letter\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 3.6(2).<\/b> Specimen signatures, when forwarded on a sheet of paper other than the forwarding letter itself, must be <b>duly attested by the officer signing the forwarding letter<\/b>.<br><br>(a), (b) and (c) are not required.\"\r\n  },\r\n\r\n  {\r\n    id: 424,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the case of an e-bill, the registration of the authorised signatory of the Drawing and Disbursing Officer in the designated payment system shall be made:\",\r\n    options: [\r\n      \"With the concurrence of the Pay and Accounts Officer or Cheque Drawing and Disbursing Officer concerned\",\r\n      \"With the concurrence of the accredited bank\",\r\n      \"With the approval of the Controller General of Accounts\",\r\n      \"By the Head of the Department, without any concurrence\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.6(3).<\/b> The registration of the authorised signatory of the DDO for e-bill to PAO\/CDDO shall be made in the designated payment system <b>with the concurrence of the PAO or CDDO concerned<\/b>; the system shall have a <b>repository of digital signature<\/b>, and where the bill or sanction is digitally signed the system verifies the signature with the <b>public key\/private key concept<\/b>.<br><br>(b), (c) and (d) are not the concurring authority.\"\r\n  },\r\n\r\n  {\r\n    id: 425,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, specimen signatures received should be carefully pasted in guard files which must be kept in the personal custody of the:\",\r\n    options: [\r\n      \"Branch manager of the accredited bank\",\r\n      \"Pay and Accounts Officer and the Cheque Drawing and Disbursing Officer\",\r\n      \"Head of the Office concerned\",\r\n      \"Principal Accounts Officer of the Ministry\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.7(2).<\/b> Specimen signatures received should be carefully pasted in <b>guard files which must be kept in the personal custody of the Pay and Accounts Officer and Cheque Drawing and Disbursing Officer<\/b>. The signature of the drawing officer on a claim is compared carefully with the specimen <b>before payment is ordered<\/b>.<br><br>(a), (c) and (d) are not the custodians.\"\r\n  },\r\n\r\n  {\r\n    id: 426,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, with regard to a document bearing an erasure, the position is that:\",\r\n    options: [\r\n      \"The document may be accepted if the erasure does not affect the amount\",\r\n      \"The document may be accepted if the erasure is attested by the drawing officer\",\r\n      \"No document bearing an erasure can be accepted, payment on such document shall be refused, and a fresh document called for\",\r\n      \"The document may be accepted after obtaining a certificate from the Head of Office\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.7(4).<\/b> <b>No document bearing an erasure can be accepted and payment on such documents shall be refused and a fresh document called for.<\/b> Special precautions must also be taken as regards bills and documents <b>showing signs of alteration<\/b>; where such documents are frequently received from an office, the attention of the Head of the Office shall be <b>formally drawn to the irregularity<\/b>.<br><br>(a), (b) and (d) would admit what the para forbids.\"\r\n  },\r\n\r\n  {\r\n    id: 427,\r\n    chapter: \"SI Ch 3 SEC-I: MODES OF PAYMENT, BANKING ARRANGEMENT\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, orders and authorities for payment issued from one Pay and Accounts Office on another, such as a Pension Payment authority, shall be stamped with a special seal which:\",\r\n    options: [\r\n      \"Will be held by the Central Pension Accounting Office\",\r\n      \"Will remain in the custody of the Head of the Accounting Organisation\",\r\n      \"Will be held by the accredited bank branch concerned\",\r\n      \"Will remain in the personal custody of the officer signing them, a duly attested specimen impression being supplied to all Pay and Accounts Officers concerned\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 3.8.<\/b> Such orders and authorities shall be stamped with a special seal which <b>will remain in the personal custody of the officer signing them<\/b>, and a <b>specimen impression of the seal duly attested will be supplied to all Pay and Accounts Officers concerned<\/b>. These provisions are <b>not applicable to payment orders issued by or upon Defence Accounts Officers<\/b>.<br><br>(a), (b) and (c) misstate the custody.\"\r\n  },\r\n\r\n  {\r\n    id: 428,\r\n    chapter: \"SI Ch 3 SEC-II: CANCELLATION AND RE-ISSUE OF CHEQUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, with regard to correction or alteration in a cheque, the position is that:\",\r\n    options: [\r\n      \"No correction or alteration in a cheque is permissible, and any cheque requiring any kind of correction or alteration should be cancelled and a fresh cheque issued in lieu thereof\",\r\n      \"A correction may be made if attested by the full signature of the drawer with date\",\r\n      \"A correction may be made in red ink and initialled by the drawer\",\r\n      \"A correction may be made with the concurrence of the paying branch of the bank\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.9(1).<\/b> <b>No correction or alteration in a cheque is permissible<\/b>; any cheque requiring any kind of correction or alteration <b>should be cancelled and a fresh cheque should be issued in lieu thereof<\/b>.<br><br>(b), (c) and (d) permit what is absolutely forbidden.\"\r\n  },\r\n\r\n  {\r\n    id: 429,\r\n    chapter: \"SI Ch 3 SEC-II: CANCELLATION AND RE-ISSUE OF CHEQUES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the event of the non-return of a time-barred cheque to the drawer, the drawer should, on the expiry of the prescribed period from the date of issue of the cheque, request the payee either to return the cheque or explain the causes for its non-return. That prescribed period is:\",\r\n    options: [\r\n      \"6 months\",\r\n      \"3 months\",\r\n      \"1 month\",\r\n      \"1 year\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.9(3).<\/b> In the event of the non-return of the time-barred cheque, the drawer should, on the expiry of the prescribed period of <b>3 months from the date of issue of the cheque<\/b>, request the payee either to return the cheque or explain the causes for its non-return, and take further action for cancellation or issue of a fresh cheque.<br><br>The distractors alter the period.\"\r\n  },\r\n\r\n  {\r\n    id: 430,\r\n    chapter: \"SI Ch 3 SEC-II: CANCELLATION AND RE-ISSUE OF CHEQUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where it is necessary to cancel a cheque which has not been issued:\",\r\n    options: [\r\n      \"The entries in the accounts should be suitably reversed\",\r\n      \"It should be defaced and forwarded to the Pay and Accounts Office\",\r\n      \"Its cancellation should be recorded with dated signature on the counterfoil and the cheque should be destroyed\",\r\n      \"An intimation should be sent to the branch bank to stop payment\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.9(4)(i).<\/b> Where the cheque is <b>not issued<\/b>, its cancellation should be <b>recorded with dated signature on the counterfoil and the cheque should be destroyed<\/b>. Where it is <b>issued and withdrawn<\/b>, after a similar note it should be <b>defaced and forwarded to the PAO<\/b> where the drawer is a CDDO, and the entries in the accounts suitably reversed.<br><br>(a) and (b) apply to a cheque issued and withdrawn; (d) applies where the cheque is not in the drawer's possession.\"\r\n  },\r\n\r\n  {\r\n    id: 431,\r\n    chapter: \"SI Ch 3 SEC-II: CANCELLATION AND RE-ISSUE OF CHEQUES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a cheque to be cancelled is not in the drawer's possession, the drawer should, after satisfying himself from his records that it is not paid, promptly send an intimation to stop payment to the branch bank by:\",\r\n    options: [\r\n      \"Facsimile transmission alone\",\r\n      \"Ordinary post or e-mail\",\r\n      \"Telephone, followed by a written confirmation within a week\",\r\n      \"Special messenger or speed post or registered post with acknowledgement due\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 3.9(4)(iii).<\/b> After satisfying himself with reference to his records (payment and error scrolls and register of cheques delivered) that it is not paid, he should promptly send an intimation by <b>special messenger or speed post or registered post (acknowledgement due)<\/b> to the branch bank on which it is drawn to <b>stop payment<\/b>. If the currency of the cheque has not expired, the bank shall <b>acknowledge in writing<\/b> that it has kept a note of the 'stop payment order'.<br><br>(a), (b) and (c) are not the prescribed modes.\"\r\n  },\r\n\r\n  {\r\n    id: 432,\r\n    chapter: \"SI Ch 3 SEC-II: CANCELLATION AND RE-ISSUE OF CHEQUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a cheque remaining unpaid for any cause three months after the date of its issue and not surrendered for renewal should be cancelled, with the difference that:\",\r\n    options: [\r\n      \"No acknowledgement of the stop order need be insisted upon from the bank, and its amount should be written back in the accounts\",\r\n      \"An acknowledgement of the stop order must invariably be obtained from the bank\",\r\n      \"The amount should continue to be shown as outstanding until the cheque is returned\",\r\n      \"The cancellation requires the prior approval of the Principal Accounts Office\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.9(5).<\/b> Such a cheque should be cancelled in the prescribed manner, <b>with the difference that no acknowledgement of the stop order may be insisted from the bank<\/b>; its <b>amount should also be written back in the accounts<\/b>.<br><br>(b), (c) and (d) misstate the position.\"\r\n  },\r\n\r\n  {\r\n    id: 433,\r\n    chapter: \"SI Ch 3 SEC-II: CANCELLATION AND RE-ISSUE OF CHEQUES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a request for the issue of a cheque in lieu of a cheque alleged to be lost may be entertained if received by the Pay and Accounts Officer or Cheque Drawing and Disbursing Officer who issued the original cheque within:\",\r\n    options: [\r\n      \"Six months from the date on which the relevant claim had accrued\",\r\n      \"One year from the date of issue of the original cheque, irrespective of the date on which the relevant claim had accrued\",\r\n      \"Three months from the date of issue of the original cheque\",\r\n      \"Eighteen months from the date of issue of the original cheque\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.9(6).<\/b> Such a request may be entertained if received <b>within a period of one year from the date of issue of the original cheque, irrespective of the date on which the relevant claim had accrued<\/b>. The concerned <b>Principal Accounts Officer<\/b> may, nevertheless, order entertainment of such a request received <b>within 18 months from the date on which the relevant claim had become due<\/b>, wherever this is beneficial.<br><br>(a), (c) and (d) misstate the period or the reckoning point.\"\r\n  },\r\n\r\n  {\r\n    id: 434,\r\n    chapter: \"SI Ch 3 SEC-II: CANCELLATION AND RE-ISSUE OF CHEQUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where the currency of a cheque alleged to have been lost has expired at the time the intimation regarding its loss is sent to the bank:\",\r\n    options: [\r\n      \"The intimation must be sent afresh after revalidation of the cheque\",\r\n      \"The bank must invariably acknowledge the Stop Payment Order in the prescribed form\",\r\n      \"No acknowledgement of the Stop Payment Order need be insisted upon from the bank, the postal acknowledgement being treated as sufficient for the record of the Pay and Accounts Office\",\r\n      \"No intimation need be sent to the bank at all\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.9(7)(i).<\/b> Where the currency of the cheque has expired when the intimation is sent, <b>no acknowledgement of the Stop Payment Order may be insisted from the bank<\/b>; the <b>postal acknowledgement may be treated as sufficient for the record of the Pay and Accounts Office<\/b>.<br><br>(a), (b) and (d) misstate the position.\"\r\n  },\r\n\r\n  {\r\n    id: 435,\r\n    chapter: \"SI Ch 3 SEC-II: CANCELLATION AND RE-ISSUE OF CHEQUES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where the currency of a lost cheque expires on a Saturday, the Pay and Accounts Officer shall also verify:\",\r\n    options: [\r\n      \"The error scrolls of the entire quarter\",\r\n      \"The scroll of cheques paid on the preceding working day of the bank\",\r\n      \"The register of cheques delivered for the whole of the preceding month\",\r\n      \"The scroll of cheques paid to the subsequent working day of the bank\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 3.9(7)(ii).<\/b> The PAO should satisfy himself from the payment or error scrolls and the register of cheques delivered that payment has not been made; <b>if the currency of the lost cheque expires on Saturday, the PAO shall also verify the scroll of cheques paid to the subsequent working day of the bank<\/b>.<br><br>(a), (b) and (c) are not the prescribed additional verification.\"\r\n  },\r\n\r\n  {\r\n    id: 436,\r\n    chapter: \"SI Ch 3 SEC-II: CANCELLATION AND RE-ISSUE OF CHEQUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the party requesting the issuance of a fresh cheque in lieu of a lost one should execute an indemnity bond in the Form:\",\r\n    options: [\r\n      \"R.P.R.12\",\r\n      \"R.P.R.26\",\r\n      \"R.P.R.43\",\r\n      \"R.P.R.46\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.9(7)(iii).<\/b> The party should execute an indemnity bond in <b>Form R.P.R.12<\/b>. In the case of a <b>Government Department, a Public Undertaking wholly owned by Government, or the bank<\/b>, the execution of such an indemnity bond is <b>not necessary<\/b>, but a fresh cheque should be issued only on receipt of a certificate that the cheque was not received, or having been received was lost, and that it will be returned if found afterwards.<br><br>(b) is the indemnity bond for arrears after death; (b) and (c) are deposit refund forms.\"\r\n  },\r\n\r\n  {\r\n    id: 437,\r\n    chapter: \"SI Ch 3 SEC-II: CANCELLATION AND RE-ISSUE OF CHEQUES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a Cheque Drawing and Disbursing Officer reports to the paying branch that a cheque issued by him has been lost, the non-payment certificate is issued by the:\",\r\n    options: [\r\n      \"Principal Accounts Officer, to the paying branch of the bank\",\r\n      \"Pay and Accounts Officer concerned, to the Cheque Drawing and Disbursing Officer, the paying bank not needing to issue such a certificate\",\r\n      \"Paying branch of the bank, to the Cheque Drawing and Disbursing Officer\",\r\n      \"Cheque Drawing and Disbursing Officer, to the Pay and Accounts Officer\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.9(8).<\/b> The bank records a 'Stop' and issues an acknowledgement; on receiving a copy of it from the CDDO, the <b>PAO will, after verification of his records and keeping a suitable note, issue a non-payment certificate to the CDDO<\/b>. While the <b>paying bank need not thus issue a 'non-payment certificate'<\/b>, there is no change in its responsibilities regarding lost cheques.<br><br>(a), (c) and (d) misstate who issues it and to whom.\"\r\n  },\r\n\r\n  {\r\n    id: 438,\r\n    chapter: \"SI Ch 3 SEC-II: CANCELLATION AND RE-ISSUE OF CHEQUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where it is found afterwards that the original cheque had been paid and the renewed cheque is reported to have been paid by then, the Pay and Accounts Officer will place the paid amount under the head of account:\",\r\n    options: [\r\n      \"'8680 Miscellaneous Government Accounts'\",\r\n      \"'8670-Cheques and Bills-PAO Electronic Advices'\",\r\n      \"'8658-Suspense Accounts-Suspense Account (Civil)-Cheques cancelled but paid', till the matter is investigated and the amount is recovered or written off\",\r\n      \"'8443 Civil Deposits'\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.9(9).<\/b> The PAO will place the paid amount under the head <b>\\\"8658-Suspense Accounts-Suspense Account (Civil)-Cheques cancelled but paid\\\"<\/b> till the matter is investigated and the amount is recovered or written off; the paid cheque will also be <b>removed from the payment scroll and kept in the personal custody of the Pay and Accounts Office<\/b> till then.<br><br>(a), (b) and (d) are heads used in other contexts.\"\r\n  },\r\n\r\n  {\r\n    id: 439,\r\n    chapter: \"SI Ch 3 SEC-II: CANCELLATION AND RE-ISSUE OF CHEQUES\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in respect of failed e-payment transactions, the uncredited items of e-payments shall be credited into the Government Account of the concerned Pay and Accounts Officer by:\",\r\n    options: [\r\n      \"The Principal Accounts Office, by book adjustment\",\r\n      \"The Reserve Bank of India, Central Accounts Section, Nagpur, against a challan\",\r\n      \"The Drawing and Disbursing Officer, against a fresh challan\",\r\n      \"The e-Focal Point Branch of the accredited bank, without any challan, these being clearly indicated in the scroll\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 3.9(10)(a) and (b).<\/b> Unsuccessful payments shall be <b>reported by the banks through scrolls<\/b>, and the uncredited items of e-payments shall be credited by the <b>e-FPB of the accredited bank into the Government Account of the concerned PAO without any challan<\/b>, these being <b>clearly indicated in the scroll<\/b>.<br><br>(a), (b) and (c) misstate the crediting agency or the procedure.\"\r\n  },\r\n\r\n  {\r\n    id: 440,\r\n    chapter: \"SI Ch 3 SEC-II: CANCELLATION AND RE-ISSUE OF CHEQUES\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, the details of uncredited items arising from failed e-payment transactions shall be entered in the:\",\r\n    options: [\r\n      \"Register of Electronic Advices, the Pay and Accounts Officer initiating action for settlement in consultation with the Drawing and Disbursing Officer concerned\",\r\n      \"Register of Cheques Delivered, the bank initiating action for settlement\",\r\n      \"Bill Transit Register in Form R.P.R.10\",\r\n      \"Contingent Register in Form R.P.R.27\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.9(10)(d).<\/b> The details of such uncredited items shall be entered in the <b>Register of Electronic Advices<\/b>, and the <b>PAO will initiate action for settlement of such items in consultation with the DDO concerned<\/b>.<br><br>(b), (c) and (d) are different registers.\"\r\n  },\r\n\r\n  {\r\n    id: 441,\r\n    chapter: \"SI Ch 3 SEC-II: CANCELLATION AND RE-ISSUE OF CHEQUES\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where an uncredited item arising from a failed e-payment is reprocessed for payment, the payment advice will be issued to the bank by:\",\r\n    options: [\r\n      \"Minus credit to the suspense head and minus debit to the functional head\",\r\n      \"Minus credit to the suspense account and credit to MH-8670-Cheques and Bills-PAO Electronic Advices\",\r\n      \"Debit to the suspense account and credit to the functional head\",\r\n      \"Fresh debit to the functional head to which it was initially debited\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.9(10)(e).<\/b> If the item is reprocessed for payment, the payment advice will be issued to the bank by <b>minus credit to the suspense account and credit to MH-8670-Cheques and Bills-PAO Electronic Advices<\/b>. If it is <b>cancelled permanently<\/b>, the amount will be <b>minus credited to the suspense head and minus debited to the functional head<\/b> to which it was initially debited in the financial year, or shown as deduct recoveries of over payments if the financial year is closed [Para 3.9(10)(f)].<br><br>(a) states the permanent-cancellation treatment; (a) and (c) are incorrect.\"\r\n  },\r\n\r\n  {\r\n    id: 442,\r\n    chapter: \"SI Ch 3 SEC-III: ACKNOWLEDGEMENT OF PAYMENTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, as adjustment bills for a 'nil' amount involve no payment:\",\r\n    options: [\r\n      \"The bill must be stamped 'paid' and initialled by the payee\",\r\n      \"An acknowledgement must nevertheless be obtained for record purposes\",\r\n      \"It is not necessary to insist upon any acknowledgement of payment in respect of such bills\",\r\n      \"A certificate of payment must be furnished in lieu of an acknowledgement\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.10(2).<\/b> As adjustment bills for a <b>'nil' amount involve no payment, it is not necessary to insist upon any acknowledgement of payment in respect of such bills<\/b>.<br><br>(a), (b) and (d) impose requirements the para dispenses with.\"\r\n  },\r\n\r\n  {\r\n    id: 443,\r\n    chapter: \"SI Ch 3 SEC-III: ACKNOWLEDGEMENT OF PAYMENTS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, a single receipt, stamped where necessary, given by a payee in acknowledgement of several payments or a lump sum payment made to him on one occasion:\",\r\n    options: [\r\n      \"Shall constitute a valid quittance only where the total does not exceed Rupees five thousand\",\r\n      \"Shall not constitute a valid quittance, separate receipts being required for each payment\",\r\n      \"Shall constitute a valid quittance only where the payment is made in cash\",\r\n      \"Shall constitute a valid quittance, the disbursing officer giving a cross reference on all vouchers to which the receipt relates\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 3.10(3).<\/b> Such a single receipt <b>shall constitute a valid quittance<\/b>, whether the payment is in cash or by cheque, and the disbursing officer in such cases <b>should give a cross reference on all vouchers to which the receipt relates<\/b>.<br><br>(a), (b) and (c) restrict what the para permits.\"\r\n  },\r\n\r\n  {\r\n    id: 444,\r\n    chapter: \"SI Ch 3 SEC-III: ACKNOWLEDGEMENT OF PAYMENTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where the mode of payment is electronic, the payment system shall inform the claimant about the payment:\",\r\n    options: [\r\n      \"Through a system generated SMS or e-mail, as and when the payments are credited into the bank account of the claimant\",\r\n      \"By a printed advice sent by registered post\",\r\n      \"Through the Drawing and Disbursing Officer, who shall obtain an acknowledgement\",\r\n      \"Through the accredited bank, which shall issue a stamped receipt\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.10(4).<\/b> In case the payment mode is electronic, the payment system shall inform the claimant about the payment <b>through system generated SMS or e-mail as and when the payments are credited into the bank account of the claimant<\/b>.<br><br>(b), (c) and (d) are not the prescribed intimation.\"\r\n  },\r\n\r\n  {\r\n    id: 445,\r\n    chapter: \"SI Ch 3 SEC-III: ACKNOWLEDGEMENT OF PAYMENTS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in all cases in which it is not possible or expedient to support a payment by the payee's receipt, what shall invariably be placed on record?\",\r\n    options: [\r\n      \"An indemnity bond executed by the disbursing officer\",\r\n      \"A certificate of payment duly signed by the disbursing officer and counter-signed by his superior officer, together with a memorandum explaining the circumstances\",\r\n      \"A certificate of payment signed by the disbursing officer alone\",\r\n      \"A declaration by the payee that the receipt cannot be furnished\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.11(1).<\/b> In such cases a <b>certificate of payment duly signed by the disbursing officer and counter-signed by his superior officer, together with a memorandum explaining the circumstances<\/b>, should invariably be placed on record and submitted to the PAO where necessary; <b>full particulars of the claims should invariably be set forth<\/b>.<br><br>(a), (c) and (d) are incomplete or not prescribed.\"\r\n  },\r\n\r\n  {\r\n    id: 446,\r\n    chapter: \"SI Ch 3 SEC-III: ACKNOWLEDGEMENT OF PAYMENTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the case of articles received by value payable post, the value payable cover together with the invoice or bill showing the details of the items paid for:\",\r\n    options: [\r\n      \"May be accepted as a voucher only if countersigned by the superior officer\",\r\n      \"May not be accepted as a voucher, a separate payee's receipt being necessary\",\r\n      \"May be accepted as a voucher, the disbursing officer endorsing a note on the cover that the payment was made through the Post Office and that this also covers charges for the money order commission\",\r\n      \"May be accepted as a voucher only where the amount does not exceed Rupees five thousand\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.11(2).<\/b> The value payable cover together with the invoice or bill <b>may be accepted as a voucher<\/b>; the disbursing officer should <b>endorse a note on the cover to the effect that the payment was made through the Post Office and that this also covers charges for the money order commission<\/b>.<br><br>(a), (b) and (d) restrict what the para permits.\"\r\n  },\r\n\r\n  {\r\n    id: 447,\r\n    chapter: \"SI Ch 3 SEC-III: ACKNOWLEDGEMENT OF PAYMENTS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, where a certified copy marked 'duplicate' of a receipted voucher is retained by the disbursing officer to complete the record of his office:\",\r\n    options: [\r\n      \"The copy must be countersigned by the superior officer of the disbursing officer\",\r\n      \"The payee must sign such a copy in token of confirmation\",\r\n      \"The payee must give a fresh stamped acknowledgement on such a copy\",\r\n      \"The payee should not be required to sign such a copy or give a duplicate acknowledgement of the payment\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 3.11(3).<\/b> A certified copy marked 'duplicate' of a receipted voucher may be retained by the disbursing officer should this be necessary to complete the record of his office, <b>but the payee should not be required to sign such a copy or give a duplicate acknowledgement of the payment<\/b>.<br><br>(a), (b) and (c) contradict this.\"\r\n  },\r\n\r\n  {\r\n    id: 448,\r\n    chapter: \"SI Ch 3 SEC-III: ACKNOWLEDGEMENT OF PAYMENTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, cash memoranda will not be regarded as sub-vouchers in audit unless they contain an acknowledgement of the receipt of money from the person named therein, with stamps affixed when the amount exceeds Rupees five thousand, or, where this is not practicable:\",\r\n    options: [\r\n      \"They are stamped 'paid' and initialled by the drawing and disbursing officer\",\r\n      \"They are countersigned by the superior officer of the disbursing officer\",\r\n      \"They are supported by a certificate of payment of the Head of Office\",\r\n      \"They are entered in the contingent register and initialled\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.12(2).<\/b> Cash memoranda which do not contain an acknowledgement of the receipt of money are <b>not receipts within the meaning of clause (23) of section 2 of the Indian Stamp Act, 1899<\/b>, and the mere writing of the purchaser's name and address for delivery purposes does not transform them into an acknowledgement. They will not be regarded as sub-vouchers in audit unless they contain an acknowledgement (with stamps affixed when the amount exceeds Rs.5,000), or, where this is not practicable, <b>they are stamped 'paid' and initialled by the drawing and disbursing officer<\/b>.<br><br>(b), (c) and (d) are not the prescribed alternative.\"\r\n  },\r\n\r\n  {\r\n    id: 449,\r\n    chapter: \"SI Ch 3 SEC-III: ACKNOWLEDGEMENT OF PAYMENTS\",\r\n    question: \"In terms of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, every voucher must bear a pay order signed or initialled by the responsible disbursing officer, specifying the amount payable:\",\r\n    options: [\r\n      \"In words alone, the pay order being signed by hand\",\r\n      \"Both in words and figures, all pay orders being signed by hand and in ink\",\r\n      \"In figures alone, the pay order being capable of being affixed by rubber stamp\",\r\n      \"Both in words and figures, the pay order being capable of being affixed by rubber stamp\"\r\n    ],\r\n    correct: 1,\r\n    explanation: \"<b>Para 3.13(1).<\/b> Every voucher must bear a pay order signed or initialled by the responsible disbursing officer, <b>specifying the amount payable both in words and figures<\/b>; <b>all pay orders must be signed by hand and in ink<\/b>.<br><br>(a), (c) and (d) dilute this requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 450,\r\n    chapter: \"SI Ch 3 SEC-III: ACKNOWLEDGEMENT OF PAYMENTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in respect of paid vouchers and the stamps affixed to them, the requirement is that:\",\r\n    options: [\r\n      \"Neither the voucher nor the stamp need be cancelled where the voucher is retained in the office\",\r\n      \"Only the vouchers need be cancelled, the stamps affixed being left intact\",\r\n      \"All paid vouchers must be stamped 'paid' or so cancelled that they cannot be used a second time, and the stamps affixed to vouchers must also be cancelled so that they may not be used again\",\r\n      \"Only the stamps need be cancelled, the vouchers being retained intact for audit\"\r\n    ],\r\n    correct: 2,\r\n    explanation: \"<b>Para 3.13(2).<\/b> <b>All paid vouchers must be stamped 'paid' or so cancelled that they cannot be used a second time<\/b>, and <b>stamps affixed to vouchers must also be cancelled so that they may not be used again<\/b>. All sub-vouchers to bills must likewise be cancelled so that they cannot subsequently be used for fraudulent claims.<br><br>(b), (d) and (a) leave one or both open to fraudulent re-use.\"\r\n  },\r\n\r\n  {\r\n    id: 451,\r\n    chapter: \"SI Ch 3 SEC-III: ACKNOWLEDGEMENT OF PAYMENTS\",\r\n    question: \"In the context of the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, in the case of an e-bill, where the original sub-vouchers remain in the possession of the claimant, the claimant shall:\",\r\n    options: [\r\n      \"Retain the original sub-vouchers without any endorsement\",\r\n      \"Forward the original sub-vouchers to the Pay and Accounts Officer for cancellation\",\r\n      \"Deface the original sub-vouchers before scanning and uploading the e-claim\",\r\n      \"Sign with date and mention the unique reference number generated in the system on the bill before scanning and uploading the e-claim\"\r\n    ],\r\n    correct: 3,\r\n    explanation: \"<b>Para 3.13(3), Note.<\/b> In the case of an e-bill, the original sub-vouchers will be in the possession of the claimant; the claimant shall <b>sign with date and mention the unique reference number generated in the system on the bill before scanning and uploading the e-claim<\/b>.<br><br>(a), (b) and (c) misstate the requirement.\"\r\n  },\r\n\r\n  {\r\n    id: 452,\r\n    chapter: \"SI Ch 3 SEC-III: ACKNOWLEDGEMENT OF PAYMENTS\",\r\n    question: \"As per the Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, vouchers and acquittances which are not required to be submitted to the Pay and Accounts Officer shall be:\",\r\n    options: [\r\n      \"Filed and retained carefully in the office concerned as important documents till they are destroyed under the orders of competent authority\",\r\n      \"Destroyed immediately after the close of the financial year\",\r\n      \"Forwarded to the Principal Accounts Office for safe custody\",\r\n      \"Retained by the disbursing officer in his personal custody permanently\"\r\n    ],\r\n    correct: 0,\r\n    explanation: \"<b>Para 3.14(1).<\/b> Such vouchers and acquittances <b>shall be filed and retained carefully in the office concerned as important documents till they are destroyed under the orders of competent authority<\/b>. The provisions of <b>para 2.18<\/b> regarding cancellation and destruction of sub-vouchers relating to contingent expenditure apply generally to sub-vouchers in respect of other classes of payments, unless governed by special departmental regulations [Para 3.14(2)].<br><br>(b), (c) and (d) misstate the custody requirement.\"\r\n  }\r\n\r\n];\r\n\r\n\/\/ export default allQuestions; \/\/ uncomment if using as an ES module\r\n\r\n\r\n\/\/ ==========================================\r\n\/\/ STATE\r\n\/\/ ==========================================\r\nlet initDone = false;\r\nlet currentMode = 'all';\r\nlet currentFilter = null;\r\nlet filteredQuestions = [...allQuestions];\r\nlet currentQuestionIndex = 0;\r\nlet selectedOption = null;\r\nlet answerChecked = false;\r\nlet sessionStats = { attempted: 0, correct: 0, incorrect: 0 };\r\nlet sessionStartTs = Date.now();\r\nlet sessionAnswers = {};\r\nlet progress = { questionStats: {}, weakAreas: [], lastQuestionId: null, lastMode: 'all', lastFilter: null, attemptLog: [] };\r\n\r\nconst $id = (x) => document.getElementById(x);\r\nconst CHAPTERS = [...new Set(allQuestions.map(q => q.chapter))];\r\n\/\/ Case-insensitive helpers: work for \"Ch 1:\", \"CH 1:\", \"ch 1:\" alike.\r\nconst chShort = (c) => c.replace(\/^CH\\s*(\\d+):.*$\/i, 'CH $1').replace('ANNEXURE\/Appendices', 'Annexures');\r\nconst chFull = (c) => { const m = c.match(\/^CH\\s*\\d+:\\s*(.+)$\/i); return m ? m[1] : c; };\r\n\/\/ One label, printed once (avoids the \"name: name\" doubling bug).\r\nconst chLabel = (c) => \/^CH\\s*\\d+:\/i.test(c) ? (chShort(c) + ': ' + chFull(c)) : c;\r\n\r\n\/\/ ==========================================\r\n\/\/ PERSISTENCE (localStorage)\r\n\/\/ ==========================================\r\nfunction loadProgress() {\r\n    try {\r\n        const saved = localStorage.getItem('quiz_progress_' + quizConfig.quizId);\r\n        if (saved) {\r\n            const p = JSON.parse(saved);\r\n            progress = Object.assign(progress, p);\r\n            if (!progress.questionStats) progress.questionStats = {};\r\n            if (!Array.isArray(progress.weakAreas)) progress.weakAreas = [];\r\n            if (!Array.isArray(progress.attemptLog)) progress.attemptLog = [];\r\n        }\r\n    } catch (e) { console.warn('Progress load failed', e); }\r\n}\r\nfunction saveProgress() {\r\n    try {\r\n        if (progress.attemptLog.length > 500) progress.attemptLog = progress.attemptLog.slice(-500);\r\n        localStorage.setItem('quiz_progress_' + quizConfig.quizId, JSON.stringify(progress));\r\n    } catch (e) { console.warn('Progress save failed', e); }\r\n}\r\nfunction getQStat(qid) {\r\n    if (!progress.questionStats[qid]) progress.questionStats[qid] = { correct: 0, incorrect: 0, lastAttempt: null, lastCorrect: null };\r\n    return progress.questionStats[qid];\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ TOAST\r\n\/\/ ==========================================\r\nlet toastTimer = null;\r\nfunction showToast(msg, type) {\r\n    const t = $id('warningToast');\r\n    $id('toastMessage').textContent = msg;\r\n    t.classList.toggle('success', type === 'success');\r\n    t.classList.add('show');\r\n    clearTimeout(toastTimer);\r\n    toastTimer = setTimeout(() => t.classList.remove('show'), 2600);\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ TAB NAVIGATION\r\n\/\/ ==========================================\r\nfunction switchView(view) {\r\n    document.querySelectorAll('.cwq-portal .gp-tab').forEach(b => b.classList.toggle('active', b.dataset.view === view));\r\n    document.querySelectorAll('.cwq-portal .gp-view').forEach(v => v.classList.toggle('active', v.id === 'view-' + view));\r\n    if (view === 'performance') renderAI();\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ MODE \/ FILTERS\r\n\/\/ ==========================================\r\nfunction setMode(mode, filter) {\r\n    currentMode = mode;\r\n    currentFilter = filter || null;\r\n    document.querySelectorAll('.cwq-portal .mode-tab').forEach(t => t.classList.toggle('active', t.dataset.mode === mode));\r\n    $id('chapterFilterCard').style.display = (mode === 'chapter') ? '' : 'none';\r\n    $id('weakAreasCard').style.display = (mode === 'weak') ? '' : 'none';\r\n    applyFilters();\r\n    progress.lastMode = mode; progress.lastFilter = currentFilter; saveProgress();\r\n}\r\nfunction applyFilters() {\r\n    if (currentMode === 'all') filteredQuestions = [...allQuestions];\r\n    else if (currentMode === 'chapter') filteredQuestions = currentFilter ? allQuestions.filter(q => q.chapter === currentFilter) : [...allQuestions];\r\n    else if (currentMode === 'weak') {\r\n        filteredQuestions = allQuestions.filter(q => progress.weakAreas.includes(q.id));\r\n        if (!filteredQuestions.length) { showToast('No weak areas yet \u2014 great going!', 'success'); filteredQuestions = [...allQuestions]; setMode('all'); return; }\r\n    }\r\n    currentQuestionIndex = 0;\r\n    sessionStats = { attempted: 0, correct: 0, incorrect: 0 };\r\n    sessionStartTs = Date.now();\r\n    sessionAnswers = {};\r\n    renderFilters(); renderGrid(); loadQuestion(); updateStats();\r\n}\r\nfunction renderFilters() {\r\n    $id('chapterList').innerHTML = CHAPTERS.map(c => {\r\n        const n = allQuestions.filter(q => q.chapter === c).length;\r\n        return '<div class=\"filter-item' + (currentMode === 'chapter' && currentFilter === c ? ' active' : '') + '\" data-chapter=\"' + encodeURIComponent(c) + '\" title=\"' + c + '\"><span class=\"filter-text\">' + chLabel(c) + '<\/span><span class=\"filter-count\">' + n + '<\/span><\/div>';\r\n    }).join('');\r\n    renderWeakList();\r\n}\r\nfunction renderWeakList() {\r\n    const list = $id('weakQuestionList');\r\n    const weak = allQuestions.filter(q => progress.weakAreas.includes(q.id));\r\n    list.innerHTML = weak.length ? weak.map(q => {\r\n        const s = getQStat(q.id);\r\n        return '<div class=\"weak-question-item\" data-goto=\"' + q.id + '\"><span class=\"q-num\">Q' + q.id + '<\/span><span class=\"q-text\">' + q.question.replace(\/<br\\s*\\\/?>|\\n\/gi, ' ').substring(0, 60) + '\u2026<\/span><span class=\"wrong-count\">' + s.incorrect + '\u2717<\/span><\/div>';\r\n    }).join('') : '<p style=\"font-size:12.5px;color:var(--mut);text-align:center;padding:14px 4px;\">No weak areas. Keep practising!<\/p>';\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ QUESTION RENDERING\r\n\/\/ ==========================================\r\nfunction loadQuestion() {\r\n    const q = filteredQuestions[currentQuestionIndex];\r\n    if (!q) {\r\n        $id('questionText').innerHTML = '<b>No questions loaded yet.<\/b> Paste your question bank into the <code>allQuestions<\/code> array in this file (format documented at the array) and reload.';\r\n        $id('optionsList').innerHTML = '';\r\n        $id('questionNumber').textContent = 'Question 0 of 0';\r\n        return;\r\n    }\r\n    selectedOption = null; answerChecked = false;\r\n    $id('questionNumber').textContent = 'Question ' + (currentQuestionIndex + 1) + ' of ' + filteredQuestions.length;\r\n    $id('currentQuestionChapter').textContent = chLabel(q.chapter);\r\n    $id('weakBadge').style.display = progress.weakAreas.includes(q.id) ? '' : 'none';\r\n    $id('questionText').innerHTML = formatQuestion(q);\r\n    $id('explanationBox').classList.remove('show');\r\n    renderOptions(q);\r\n    renderMastery(q);\r\n    const prior = sessionAnswers[q.id];\r\n    if (prior !== undefined) revealAnswer(q, prior, true);\r\n    $id('prevBtn').disabled = currentQuestionIndex === 0;\r\n    $id('nextBtn').disabled = currentQuestionIndex === filteredQuestions.length - 1;\r\n    $id('checkBtn').disabled = prior !== undefined;\r\n    renderGrid();\r\n    progress.lastQuestionId = q.id; saveProgress();\r\n    if (initDone && window.innerWidth <= 900) {\r\n        const p = document.querySelector('.cwq-portal .question-panel');\r\n        if (p) p.scrollIntoView({ behavior: 'smooth', block: 'start' });\r\n    }\r\n}\r\n\/\/ UPSC exam-paper formatting: numbered statements get their own spaced rows,\r\n\/\/ the \"Select the correct answer \/ Which of the above\" lead sits on its own line.\r\n\/\/ Splits on BOTH \"\\n\" and \"<br>\" so either style works in pasted data.\r\n\r\n\r\nfunction formatQuestion(q) {\r\n    const parts = q.question.split(\/<br\\s*\\\/?>|\\n\/i);\r\n    let html = '<span class=\"q-stem\"><b>Q.<\/b> ' + (parts[0] || '') + '<\/span>';\r\n \r\n    \/\/ accept  \"P.\"  \"(P)\"  \"P)\"   and   \"1.\"  \"(1)\"  \"1)\"\r\n    const ALPHA = \/^\\(?\\s*([A-Za-z])\\s*[).]\\s*(.+)$\/s;\r\n    const NUM   = \/^\\(?\\s*(\\d+)\\s*[).]\\s*(.+)$\/s;\r\n    \/\/ header lines: \"List I\", \"List-I\", \"List I (Requirement)\", \"LIST II (Period)\" ...\r\n    const LIST1 = \/^list[\\s\\-\\u2013]*i\\b\/i;\r\n    const LIST2 = \/^list[\\s\\-\\u2013]*ii\\b\/i;\r\n \r\n    let i = 1;\r\n    while (i < parts.length) {\r\n        const seg = parts[i].trim();\r\n        if (!seg) { i++; continue; }\r\n \r\n        \/\/ ---- Match-the-Following block ----\r\n        if (LIST1.test(seg) && !LIST2.test(seg)) {\r\n            const head1 = seg;                 \/\/ keep the real heading text\r\n            i++;\r\n            const listI = [];\r\n            while (i < parts.length) {\r\n                const s2 = parts[i].trim();\r\n                if (!s2) { i++; continue; }\r\n                const m = s2.match(ALPHA);\r\n                if (m) { listI.push({ n: m[1], t: m[2] }); i++; } else break;\r\n            }\r\n \r\n            let head2 = 'List-II';\r\n            const listII = [];\r\n            if (i < parts.length && LIST2.test(parts[i].trim())) {\r\n                head2 = parts[i].trim();\r\n                i++;\r\n                while (i < parts.length) {\r\n                    const s3 = parts[i].trim();\r\n                    if (!s3) { i++; continue; }\r\n                    const m2 = s3.match(NUM);\r\n                    if (m2) { listII.push({ n: m2[1], t: m2[2] }); i++; } else break;\r\n                }\r\n            }\r\n \r\n            html += '<div class=\"match-columns\">' +\r\n                '<div><div class=\"match-col-head\">' + head1 + '<\/div>' +\r\n                listI.map(it => '<div class=\"match-item\"><span class=\"mn\">(' + it.n + ')<\/span><span>' + it.t + '<\/span><\/div>').join('') +\r\n                '<\/div>' +\r\n                '<div><div class=\"match-col-head\">' + head2 + '<\/div>' +\r\n                listII.map(it => '<div class=\"match-item\"><span class=\"mn\">(' + it.n + ')<\/span><span>' + it.t + '<\/span><\/div>').join('') +\r\n                '<\/div><\/div>';\r\n            continue;\r\n        }\r\n \r\n        \/\/ ---- numbered statement row (statement-combo questions) ----\r\n        const m = seg.match(NUM);\r\n        if (m) {\r\n            html += '<span class=\"q-stmt\"><span class=\"sn\">' + m[1] + '.<\/span><span>' + m[2] + '<\/span><\/span>';\r\n            i++; continue;\r\n        }\r\n \r\n        \/\/ ---- lead-in line ----\r\n        if (\/^(select the correct|which of the (above|following|statements)|choose the correct|consider the following|statement)\/i.test(seg)) {\r\n            html += '<span class=\"q-lead\">' + seg + '<\/span>'; i++; continue;\r\n        }\r\n \r\n        html += '<span class=\"q-lead\" style=\"font-style:normal\">' + seg + '<\/span>';\r\n        i++;\r\n    }\r\n    return html;\r\n}\r\nfunction renderOptions(q) {\r\n    $id('optionsList').innerHTML = q.options.map((opt, i) =>\r\n        '<div class=\"option-item\" data-opt=\"' + i + '\"><span class=\"option-letter\">(' + String.fromCharCode(97 + i) + ')<\/span><span class=\"option-text\">' + opt + '<\/span><i class=\"option-icon\" style=\"margin-top:4px\"><\/i><\/div>'\r\n    ).join('');\r\n}\r\nfunction renderMastery(q) {\r\n    const s = getQStat(q.id);\r\n    const mi = $id('masteryIndicator');\r\n    if (s.correct + s.incorrect === 0) { mi.classList.remove('show'); return; }\r\n    mi.classList.add('show');\r\n    const stars = $id('masteryStars').querySelectorAll('i');\r\n    stars.forEach((st, i) => st.classList.toggle('filled', i < Math.min(s.correct, 5)));\r\n}\r\nfunction checkAnswer() {\r\n    if (answerChecked || selectedOption === null) { if (selectedOption === null) showToast('Select an option first'); return; }\r\n    const q = filteredQuestions[currentQuestionIndex];\r\n    const isCorrect = selectedOption === q.correct;\r\n    sessionAnswers[q.id] = selectedOption;\r\n    sessionStats.attempted++; isCorrect ? sessionStats.correct++ : sessionStats.incorrect++;\r\n    updateQuestionStats(q, isCorrect);\r\n    revealAnswer(q, selectedOption, false);\r\n    updateStats(); renderGrid(); renderWeakList(); updateHeader();\r\n}\r\nfunction revealAnswer(q, chosen, restoring) {\r\n    answerChecked = true;\r\n    const items = $id('optionsList').querySelectorAll('.option-item');\r\n    items.forEach((it, i) => {\r\n        it.classList.add('disabled');\r\n        if (i === q.correct) { it.classList.add('correct'); const oi = it.querySelector('.option-icon'); oi.textContent = '\\u2713'; oi.style.fontStyle = 'normal'; }\r\n        else if (i === chosen) { it.classList.add('incorrect'); const oj = it.querySelector('.option-icon'); oj.textContent = '\\u2717'; oj.style.fontStyle = 'normal'; }\r\n    });\r\n    $id('explanationText').innerHTML = q.explanation;\r\n    $id('explanationBox').classList.add('show');\r\n    $id('checkBtn').disabled = true;\r\n    renderMastery(q);\r\n    if (!restoring) showToast(chosen === q.correct ? 'Correct! Well done.' : 'Incorrect \u2014 read the explanation.', chosen === q.correct ? 'success' : '');\r\n}\r\nfunction updateQuestionStats(q, isCorrect) {\r\n    const s = getQStat(q.id);\r\n    isCorrect ? s.correct++ : s.incorrect++;\r\n    s.lastAttempt = Date.now(); s.lastCorrect = isCorrect;\r\n    progress.attemptLog.push({ qid: q.id, correct: isCorrect, ts: Date.now() });\r\n    const isWeak = progress.weakAreas.includes(q.id);\r\n    if (!isCorrect && s.incorrect >= quizConfig.weakThreshold && !isWeak) progress.weakAreas.push(q.id);\r\n    if (isCorrect && isWeak && s.correct >= quizConfig.masteryThreshold) progress.weakAreas = progress.weakAreas.filter(id => id !== q.id);\r\n    saveProgress();\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ GRID + STATS\r\n\/\/ ==========================================\r\nfunction renderGrid() {\r\n    $id('questionGrid').innerHTML = filteredQuestions.map((q, i) => {\r\n        let cls = 'unattempted';\r\n        const ans = sessionAnswers[q.id];\r\n        if (ans !== undefined) cls = (ans === q.correct) ? 'correct-answered' : 'incorrect-answered';\r\n        else { const s = progress.questionStats[q.id]; if (s && (s.correct + s.incorrect) > 0) cls = 'attempted'; }\r\n        if (i === currentQuestionIndex) cls = 'current';\r\n        const weak = progress.weakAreas.includes(q.id) ? ' weak-marked' : '';\r\n        return '<div class=\"grid-item ' + cls + weak + '\" data-idx=\"' + i + '\" title=\"Q' + q.id + '\">' + (i + 1) + '<\/div>';\r\n    }).join('');\r\n}\r\nfunction masteredCount() { return allQuestions.filter(q => { const s = progress.questionStats[q.id]; return s && s.correct >= quizConfig.masteryThreshold; }).length; }\r\nfunction updateStats() {\r\n    $id('totalQuestions').textContent = filteredQuestions.length;\r\n    $id('attemptedCount').textContent = sessionStats.attempted;\r\n    $id('correctCount').textContent = sessionStats.correct;\r\n    $id('incorrectCount').textContent = sessionStats.incorrect;\r\n    const mastered = masteredCount();\r\n    const pct = allQuestions.length ? Math.round(mastered \/ allQuestions.length * 100) : 0;\r\n    $id('progressPercentage').textContent = pct + '%';\r\n    $id('progressRingFill').style.strokeDashoffset = 264 - (264 * pct \/ 100);\r\n    $id('totalCorrectProgress').textContent = Object.values(progress.questionStats).reduce((a, s) => a + s.correct, 0);\r\n    $id('totalWeakProgress').textContent = progress.weakAreas.length;\r\n    $id('allCount').textContent = allQuestions.length;\r\n    $id('weakModeCount').textContent = progress.weakAreas.length;\r\n}\r\nfunction updateHeader() {\r\n    $id('hdrTotalQ').textContent = allQuestions.length;\r\n    $id('hdrChapters').textContent = CHAPTERS.length;\r\n    const pct = allQuestions.length ? Math.round(masteredCount() \/ allQuestions.length * 100) : 0;\r\n    $id('hdrMastered').textContent = pct + '%';\r\n    const w = progress.weakAreas.length;\r\n    $id('weakBadgeHeader').style.display = w ? '' : 'none';\r\n    $id('weakCountHeader').textContent = w;\r\n    const r = computeReadiness();\r\n    $id('hdrReadiness').textContent = r.attempted ? r.score + '%' : '\u2014';\r\n    $id('perfPill').style.display = w >= 5 ? '' : 'none';\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ SUBMIT \/ RESULT \/ RESETS\r\n\/\/ ==========================================\r\nfunction submitExam() {\r\n    if (!sessionStats.attempted) { showToast('Attempt at least one question first'); return; }\r\n    const pct = Math.round(sessionStats.correct \/ sessionStats.attempted * 100);\r\n    $id('resultCorrect').textContent = sessionStats.correct;\r\n    $id('resultIncorrect').textContent = sessionStats.incorrect;\r\n    $id('resultScore').textContent = pct + '%';\r\n    $id('resultIcon').textContent = pct >= 80 ? '\ud83c\udfc6' : pct >= 60 ? '\ud83c\udf89' : pct >= 40 ? '\ud83d\udcd6' : '\ud83d\udcaa';\r\n    $id('resultTitle').textContent = pct >= 80 ? 'Outstanding!' : pct >= 60 ? 'Great Job!' : pct >= 40 ? 'Keep Practising!' : 'Needs Revision';\r\n    $id('resultMessage').textContent = 'You attempted ' + sessionStats.attempted + ' of ' + filteredQuestions.length + ' questions in this session.';\r\n    $id('practiceWeakBtn').style.display = progress.weakAreas.length ? '' : 'none';\r\n    $id('resultModal').classList.add('show');\r\n}\r\nfunction reviewAnswers() { $id('resultModal').classList.remove('show'); currentQuestionIndex = 0; loadQuestion(); }\r\nfunction retryQuiz() { $id('resultModal').classList.remove('show'); sessionStats = { attempted: 0, correct: 0, incorrect: 0 }; sessionAnswers = {}; currentQuestionIndex = 0; loadQuestion(); updateStats(); }\r\n\/\/ SESSION RESET (Practice tab): clears ONLY this session's answers\/score.\r\n\/\/ Lifetime performance (mastery, weak areas, attempt history) is preserved.\r\nfunction resetSession() {\r\n    if (!confirm('Reset this session? Only the current answers and session score are cleared \u2014 your lifetime performance and mastery are kept.')) return;\r\n    sessionStats = { attempted: 0, correct: 0, incorrect: 0 };\r\n    sessionAnswers = {};\r\n    sessionStartTs = Date.now();\r\n    currentQuestionIndex = 0;\r\n    loadQuestion(); updateStats(); renderGrid();\r\n    showToast('Session reset \u2014 performance data kept', 'success');\r\n}\r\n\/\/ PERFORMANCE RESET (My Performance tab): wipes lifetime data after confirm.\r\nfunction resetPerformance() {\r\n    if (!confirm('Permanently erase ALL lifetime performance for this quiz?\\n\\nThis clears mastery stars, weak areas, accuracy history and the readiness score. This cannot be undone.')) return;\r\n    progress = { questionStats: {}, weakAreas: [], lastQuestionId: null, lastMode: 'all', lastFilter: null, attemptLog: [] };\r\n    saveProgress();\r\n    sessionStats = { attempted: 0, correct: 0, incorrect: 0 };\r\n    sessionAnswers = {};\r\n    sessionStartTs = Date.now();\r\n    setMode('all');\r\n    updateHeader();\r\n    renderAI();\r\n    showToast('Lifetime performance erased', 'success');\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ TAB 2 \u2014 AI COACH ENGINE (rule-based, client-side)\r\n\/\/ Chapter weight = chapter's share of the question bank\r\n\/\/ ==========================================\r\nfunction chapterCounts() {\r\n    const map = {};\r\n    allQuestions.forEach(q => { map[q.chapter] = (map[q.chapter] || 0) + 1; });\r\n    return Object.entries(map).sort((a, b) => b[1] - a[1]);\r\n}\r\nfunction chapterStats() {\r\n    const total = allQuestions.length;\r\n    return chapterCounts().map(([c, n]) => {\r\n        const qs = allQuestions.filter(q => q.chapter === c);\r\n        let attempted = 0, correct = 0, incorrect = 0, scoreSum = 0;\r\n        qs.forEach(q => {\r\n            const s = progress.questionStats[q.id];\r\n            if (s && (s.correct + s.incorrect) > 0) { attempted++; correct += s.correct; incorrect += s.incorrect; }\r\n            scoreSum += s ? Math.min(s.correct \/ quizConfig.masteryThreshold, 1) : 0;\r\n        });\r\n        const acc = (correct + incorrect) ? correct \/ (correct + incorrect) : null;\r\n        const weight = n \/ total;\r\n        const coverage = attempted \/ n;\r\n        const mastery = scoreSum \/ n;\r\n        const priority = weight * (acc === null ? 0.85 : (1 - acc)) * (0.5 + 0.5 * (1 - coverage));\r\n        return { chapter: c, count: n, weight, attempted, coverage, acc, mastery, priority };\r\n    });\r\n}\r\nfunction computeReadiness() {\r\n    const stats = chapterStats();\r\n    const score = Math.round(stats.reduce((a, s) => a + s.weight * s.mastery, 0) * 100);\r\n    const attempted = Object.values(progress.questionStats).some(s => (s.correct + s.incorrect) > 0);\r\n    return { score, attempted, stats };\r\n}\r\nfunction renderAI() {\r\n    if (!allQuestions.length) {\r\n        $id('aiEmptyState').style.display = '';\r\n        $id('aiContent').style.display = 'none';\r\n        return;\r\n    }\r\n    const { score, attempted, stats } = computeReadiness();\r\n    $id('aiEmptyState').style.display = attempted ? 'none' : '';\r\n    $id('aiContent').style.display = attempted ? '' : 'none';\r\n    if (!attempted) return;\r\n\r\n    \/\/ Readiness ring\r\n    $id('aiScore').textContent = score;\r\n    $id('aiRingFill').style.strokeDashoffset = 402 - (402 * score \/ 100);\r\n    const verdict = score >= 80 ? '<b>Exam-ready.<\/b> Maintain with the revision queue and weak-area drills.'\r\n        : score >= 60 ? '<b>Strong base.<\/b> Close the gaps in your top-weight chapters to cross 80.'\r\n        : score >= 35 ? '<b>Building up.<\/b> Focus on the priority chapters below \u2014 they move your score fastest.'\r\n        : '<b>Early stage.<\/b> Start with the highest-weight chapters; every mastered question compounds.';\r\n    $id('aiVerdict').innerHTML = verdict + '<br><span style=\"font-size:11.8px;opacity:.8\">Score = \u03a3 (chapter weight \u00d7 your mastery), computed across ' + CHAPTERS.length + ' chapters of the bank.<\/span>';\r\n\r\n    \/\/ KPIs\r\n    const totalAttempted = allQuestions.filter(q => { const s = progress.questionStats[q.id]; return s && (s.correct + s.incorrect) > 0; }).length;\r\n    const allC = Object.values(progress.questionStats).reduce((a, s) => a + s.correct, 0);\r\n    const allI = Object.values(progress.questionStats).reduce((a, s) => a + s.incorrect, 0);\r\n    const accAll = (allC + allI) ? Math.round(allC \/ (allC + allI) * 100) : 0;\r\n    const recent = progress.attemptLog.slice(-20);\r\n    const accRecent = recent.length ? Math.round(recent.filter(a => a.correct).length \/ recent.length * 100) : 0;\r\n    const trendArrow = recent.length >= 5 ? (accRecent > accAll ? ' <span style=\"color:var(--green)\">\\u2197<\/span>' : accRecent < accAll ? ' <span style=\"color:var(--red)\">\\u2198<\/span>' : '') : '';\r\n    $id('aiKpis').innerHTML =\r\n        '<div class=\"ai-kpi\"><div class=\"n\">' + totalAttempted + '\/' + allQuestions.length + '<\/div><div class=\"l\">Coverage<\/div><\/div>' +\r\n        '<div class=\"ai-kpi\"><div class=\"n ' + (accAll >= 70 ? 'g' : accAll >= 45 ? 'a' : 'r') + '\">' + accAll + '%<\/div><div class=\"l\">Lifetime Accuracy<\/div><\/div>' +\r\n        '<div class=\"ai-kpi\"><div class=\"n ' + (accRecent >= 70 ? 'g' : accRecent >= 45 ? 'a' : 'r') + '\">' + accRecent + '%' + trendArrow + '<\/div><div class=\"l\">Last 20 Attempts<\/div><\/div>' +\r\n        '<div class=\"ai-kpi\"><div class=\"n g\">' + masteredCount() + '<\/div><div class=\"l\">Mastered (' + quizConfig.masteryThreshold + '\u2605)<\/div><\/div>' +\r\n        '<div class=\"ai-kpi\"><div class=\"n r\">' + progress.weakAreas.length + '<\/div><div class=\"l\">Weak Questions<\/div><\/div>';\r\n\r\n    \/\/ Smart study plan\r\n    const byPriority = [...stats].sort((a, b) => b.priority - a.priority);\r\n    const recos = [];\r\n    byPriority.slice(0, 3).forEach(s => {\r\n        if (s.acc === null) recos.push({ ic: 'warm', icon: '\ud83e\udded', txt: '<b>' + chShort(s.chapter) + '<\/b> carries <b>' + Math.round(s.weight * 100) + '%<\/b> of the bank but you haven\\u2019t attempted it yet \u2014 begin here.', ch: s.chapter });\r\n        else if (s.acc < 0.6) recos.push({ ic: 'hot', icon: '\ud83d\udd25', txt: '<b>' + chShort(s.chapter) + '<\/b>: chapter weight <b>' + Math.round(s.weight * 100) + '%<\/b>, your accuracy only <b>' + Math.round(s.acc * 100) + '%<\/b> \u2014 highest payoff zone right now.', ch: s.chapter });\r\n        else if (s.coverage < 0.6) recos.push({ ic: 'cool', icon: '\ud83d\udd0d', txt: '<b>' + chShort(s.chapter) + '<\/b>: accuracy is fine (' + Math.round(s.acc * 100) + '%) but you\\u2019ve only covered <b>' + Math.round(s.coverage * 100) + '%<\/b> of its questions \u2014 finish the set.', ch: s.chapter });\r\n    });\r\n    if (progress.weakAreas.length >= 3) recos.push({ ic: 'hot', icon: '\u26a0\ufe0f', txt: 'You have <b>' + progress.weakAreas.length + ' weak questions<\/b> flagged. One focused Weak-Areas session will clear the backlog.', weak: true });\r\n    const due = revisionDue();\r\n    if (due.length) recos.push({ ic: 'warm', icon: '\ud83d\udd01', txt: '<b>' + due.length + ' mastered questions<\/b> haven\\u2019t been touched in over ' + quizConfig.revisionGapDays + ' days \u2014 revise before they fade.' });\r\n    const best = [...stats].filter(s => s.acc !== null).sort((a, b) => b.acc - a.acc)[0];\r\n    if (best && best.acc >= 0.75) recos.push({ ic: 'good', icon: '\ud83c\udfc5', txt: 'Strongest area: <b>' + chShort(best.chapter) + '<\/b> at <b>' + Math.round(best.acc * 100) + '%<\/b> accuracy \u2014 bank these marks on exam day.' });\r\n    $id('aiRecoList').innerHTML = recos.map(r =>\r\n        '<div class=\"ai-reco\"><span class=\"ic ' + r.ic + '\">' + r.icon + '<\/span><p>' + r.txt + '<\/p>' +\r\n        (r.ch ? '<button class=\"go\" data-practice-ch=\"' + encodeURIComponent(r.ch) + '\">Practice \\u2192<\/button>' : r.weak ? '<button class=\"go\" data-practice-weak=\"1\">Start \\u2192<\/button>' : '') + '<\/div>'\r\n    ).join('');\r\n\r\n    \/\/ Performance table\r\n    $id('perfTableBody').innerHTML = byPriority.map(s => {\r\n        const accPct = s.acc === null ? null : Math.round(s.acc * 100);\r\n        const tag = s.acc === null ? '<span class=\"tag na\">Not started<\/span>'\r\n            : accPct < 45 ? '<span class=\"tag hot\">Critical<\/span>'\r\n            : accPct < 65 ? '<span class=\"tag warm\">Needs work<\/span>'\r\n            : accPct < 85 ? '<span class=\"tag ok\">On track<\/span>'\r\n            : '<span class=\"tag good\">Strong<\/span>';\r\n        const accBar = s.acc === null ? '\u2014' : '<div class=\"mini-track\"><div class=\"mini-fill\" style=\"width:' + accPct + '%;background:' + (accPct < 45 ? 'var(--red)' : accPct < 65 ? 'var(--amber)' : 'var(--green)') + '\"><\/div><\/div><span style=\"font-size:11.5px\">' + accPct + '%<\/span>';\r\n        return '<tr><td title=\"' + s.chapter + '\">' + chLabel(s.chapter) + '<\/td><td><b>' + Math.round(s.weight * 100) + '%<\/b> <span style=\"color:var(--faint);font-size:11.2px\">(' + s.count + ' Qs)<\/span><\/td><td>' + s.attempted + '\/' + s.count + '<\/td><td>' + accBar + '<\/td><td>' + tag + '<\/td><td><button class=\"mini-go\" data-practice-ch=\"' + encodeURIComponent(s.chapter) + '\">Practice<\/button><\/td><\/tr>';\r\n    }).join('');\r\n\r\n    \/\/ Revision queue\r\n    $id('revisionQueue').innerHTML = due.length ? due.slice(0, 8).map(({ q, days }) =>\r\n        '<div class=\"rev-item\" data-goto=\"' + q.id + '\"><span class=\"q-num\">Q' + q.id + '<\/span><span class=\"q-text\">' + q.question.replace(\/<br\\s*\\\/?>|\\n\/gi, ' ').substring(0, 55) + '\u2026<\/span><span class=\"days\">' + days + 'd ago<\/span><\/div>'\r\n    ).join('') : '<div class=\"ai-empty\" style=\"padding:18px\"><p style=\"font-size:13.3px\">Nothing due for revision. Mastered questions reappear here after ' + quizConfig.revisionGapDays + ' days.<\/p><\/div>';\r\n\r\n    \/\/ Mastery distribution\r\n    const buckets = [0, 0, 0, 0]; \/\/ untouched, learning, close, mastered\r\n    allQuestions.forEach(q => {\r\n        const s = progress.questionStats[q.id];\r\n        if (!s || (s.correct + s.incorrect) === 0) buckets[0]++;\r\n        else if (s.correct >= quizConfig.masteryThreshold) buckets[3]++;\r\n        else if (s.correct >= 2) buckets[2]++;\r\n        else buckets[1]++;\r\n    });\r\n    const labels = ['Untouched', 'Learning (0\u20131\u2605)', 'Almost there (2\u2605)', 'Mastered (' + quizConfig.masteryThreshold + '\u2605+)'];\r\n    const colors = ['#cbd5e1', 'var(--amber)', 'var(--navy-l)', 'var(--green)'];\r\n    $id('masteryDist').innerHTML = buckets.map((n, i) =>\r\n        '<div class=\"bar-row\" style=\"grid-template-columns:minmax(130px,1fr) 2fr auto\"><span class=\"bar-name\">' + labels[i] + '<\/span><div class=\"bar-track\"><div class=\"bar-fill\" style=\"width:' + (allQuestions.length ? n \/ allQuestions.length * 100 : 0) + '%;background:' + colors[i] + '\"><\/div><\/div><span class=\"bar-val\">' + n + '<\/span><\/div>'\r\n    ).join('');\r\n}\r\nfunction revisionDue() {\r\n    const now = Date.now(), gap = quizConfig.revisionGapDays * 86400000;\r\n    return allQuestions.map(q => {\r\n        const s = progress.questionStats[q.id];\r\n        if (s && s.correct >= quizConfig.masteryThreshold && s.lastAttempt && (now - s.lastAttempt) > gap)\r\n            return { q, days: Math.floor((now - s.lastAttempt) \/ 86400000) };\r\n        return null;\r\n    }).filter(Boolean).sort((a, b) => b.days - a.days);\r\n}\r\nfunction gotoQuestion(qid) {\r\n    switchView('practice');\r\n    let idx = filteredQuestions.findIndex(q => q.id === qid);\r\n    if (idx === -1) { setMode('all'); idx = filteredQuestions.findIndex(q => q.id === qid); }\r\n    if (idx !== -1) { currentQuestionIndex = idx; loadQuestion(); }\r\n}\r\nfunction practiceChapter(ch) {\r\n    switchView('practice');\r\n    setMode('chapter', ch);\r\n    showToast('Filtered to ' + chShort(ch), 'success');\r\n}\r\n\r\n\/\/ ==========================================\r\n\/\/ EVENT DELEGATION (single listener)\r\n\/\/ ==========================================\r\ndocument.addEventListener('click', function (e) {\r\n    const w = e.target.closest('.cwq-portal');\r\n    if (!w) return;\r\n    const tab = e.target.closest('.gp-tab'); if (tab) { switchView(tab.dataset.view); return; }\r\n    const mode = e.target.closest('.mode-tab'); if (mode) { setMode(mode.dataset.mode); return; }\r\n    const cf = e.target.closest('.filter-item[data-chapter]'); if (cf) { const c = decodeURIComponent(cf.dataset.chapter); setMode('chapter', currentFilter === c ? 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