{"id":16208,"date":"2026-08-26T15:33:54","date_gmt":"2026-08-26T15:33:54","guid":{"rendered":"https:\/\/promotionexams.com\/?page_id=16208"},"modified":"2026-08-31T07:32:44","modified_gmt":"2026-08-31T07:32:44","slug":"combined-pyq-chapterwise-mcqs-delegation-of-financial-power-rules-dfpr-2024","status":"publish","type":"page","link":"https:\/\/promotionexams.com\/?page_id=16208","title":{"rendered":"Combined (PYQ + Chapterwise) MCQs -Delegation of  Financial Power  Rules (DFPR), 2024"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"16208\" class=\"elementor elementor-16208\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bc5bea7 e-con-full e-flex e-con e-parent\" data-id=\"bc5bea7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-244f68e elementor-widget elementor-widget-html\" data-id=\"244f68e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!--\n=====================================================================\nCSS ADDA \u00b7 PromotionExams.com\nPYQ + CHAPTER-WISE AI TEST SERIES   \u2014   two banks on one page\n=====================================================================\n\nHOW THIS DIFFERS FROM THE PLAIN CHAPTER-WISE PAGE\n  Two banks sit side by side: previous year questions, and concept MCQs\n  written chapter by chapter. Both are drilled from the same screen and\n  scored separately, so you always know whether a chapter is weak on the\n  real paper or only on practice questions.\n\n  You do NOT rate chapters by hand here. Exam weight is COUNTED from the\n  PYQ bank: a chapter holding 79 of 168 previous year questions is 47% of\n  the paper, and the page says so and shows the count behind the figure.\n  Add a year of papers and every weight, priority and plan re-computes\n  on its own.\n\nSETTING UP A NEW SUBJECT \u2014 three edits, all at the top of the script\n  1. CFG.quizId   unique per page. Progress is stored under this key, so\n                  two subjects on the same site never mix. Change it.\n     CFG.topic    subject name for the header.\n     CFG.sourceUrl  page on your site carrying the full text; shown as a\n                  \"Read the source\" card. Blank switches it off.\n  2. pyqQuestions      every previous year question you have, each with\n                       its year. This bank decides the exam weights.\n  3. conceptQuestions  your chapter-wise practice bank.\n\n  Both use the usual schema:\n      { id, chapter, question, options[], correct, explanation }\n  PYQ entries take one extra field:  year: 2023\n  Chapter strings must be written the same way in both banks \u2014 matching\n  is loose (case, spacing and 'Ch \/ Chapter \/ CH-2' are all read alike),\n  but the chapter NUMBER has to agree.\n\nSTEM LAYOUT \u2014 nothing to mark up\n  Plain stems, numbered statement stems and List-I \/ List-II stems are\n  each laid out automatically, all inside the same sheet.\n\nRESETS\n  \"Reset session\"        clears only this sitting's answers.\n  \"Reset my performance\" wipes lifetime mastery, weak areas and flags.\n\n=====================================================================\n-->\n\n<meta charset=\"utf-8\">\n<meta name=\"viewport\" content=\"width=device-width,initial-scale=1,viewport-fit=cover\">\n<link rel=\"preconnect\" 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.key{min-width:34px;font-family:var(--serif) !important;font-weight:600;font-size:17.3px !important;\n  color:#161b26;flex-shrink:0;line-height:1.6}\n.cdrill .opt.sel{border-color:var(--blue-700);background:#EFF5FF;box-shadow:0 0 0 1px var(--blue-700)}\n.cdrill .opt.sel::after{content:\"Selected\";font-family:'Plus Jakarta Sans',sans-serif;font-weight:800;\n  font-size:10.5px;letter-spacing:.08em;text-transform:uppercase;color:var(--blue-800);align-self:center;white-space:nowrap}\n.cdrill .opt.right{border-color:var(--ok);background:#F0FDF6;box-shadow:0 0 0 1px var(--ok)}\n.cdrill .opt.right .key{color:#086945}\n.cdrill .opt.wrong{border-color:var(--bad);background:#FEF4F4;box-shadow:0 0 0 1px var(--bad)}\n.cdrill .opt.wrong .key{color:#A81F2B}\n.cdrill .mark{margin-left:auto;font-family:'Plus Jakarta Sans',sans-serif;font-weight:800;font-size:10.5px;\n  letter-spacing:.08em;text-transform:uppercase;white-space:nowrap;align-self:center}\n.cdrill .mark.r{color:var(--ok)} .cdrill .mark.w{color:var(--bad)}\n@media(prefers-reduced-motion:reduce){.cdrill .opt:hover:not(:disabled){transform:none}}\n.cdrill .hint{margin:12px 0 0;font-size:13.5px;font-weight:600;color:#8A6206;background:var(--gold-bg);\n  border:1px solid #F2DFAE;border-radius:10px;padding:10px 14px}\n.cdrill .actions{display:flex;gap:9px;flex-wrap:wrap;margin-top:18px;align-items:center}\n.cdrill .btn{padding:11px 20px;border-radius:11px;font-weight:700;font-size:14px;background:var(--blue-700);color:#fff;transition:.15s}\n.cdrill .btn:hover{background:var(--blue-800)}\n.cdrill .btn:disabled{opacity:.4;cursor:not-allowed}\n.cdrill .btn.ghost{background:var(--paper);border:1.5px solid var(--line);color:var(--ink)}\n.cdrill .btn.ghost:hover{border-color:var(--blue-700);color:var(--blue-800);background:var(--blue-50)}\n.cdrill .flagbtn{display:flex;align-items:center;gap:7px;padding:11px 18px;border-radius:11px;font-weight:700;font-size:14px;\n  border:1.5px solid var(--line);background:var(--paper);color:var(--slate);margin-left:auto;transition:.15s}\n.cdrill .flagbtn:hover{border-color:var(--gold);color:#8A6206;background:var(--gold-bg)}\n.cdrill .flagbtn[aria-pressed=true]{border-color:var(--gold);background:linear-gradient(180deg,var(--gold-lt),var(--gold));color:#3A2A02}\n.cdrill .kbd{display:inline-block;font-family:ui-monospace,Menlo,monospace;font-size:10.5px;padding:3px 6px;background:#fff;\n  border:1px solid var(--line);border-bottom-width:2px;border-radius:4px;font-weight:700}\n.cdrill .keys{margin-top:14px;padding-top:12px;border-top:1px dashed var(--line);font-size:11.5px;color:var(--slate);\n  display:flex;gap:14px;flex-wrap:wrap;font-weight:600}\n@media(max-width:700px){.cdrill .keys{display:none}}\n\n.cdrill .verdict{display:flex;align-items:center;gap:10px;font-weight:800;font-size:14px;margin:20px 0 0}\n.cdrill .verdict.r{color:var(--ok)} .cdrill .verdict.w{color:var(--bad)}\n.cdrill .expl{margin-top:12px;border:1px solid var(--line);border-left:4px solid var(--gold);border-radius:0 12px 12px 0;\n  background:#FCFDFF;padding:16px 18px;font-size:14.2px;line-height:1.68}\n.cdrill .expl .body{font-family:'Newsreader',Georgia,serif;font-size:16px;line-height:1.7}\n.cdrill .expl b{color:var(--blue-800)}\n.cdrill .expl-h{font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800;margin-bottom:8px}\n\n  font-weight:600;font-size:13px;color:var(--blue-800);transition:.14s}\n.cdrill .chip:hover:not(:disabled){background:var(--blue-700);border-color:var(--blue-700);color:#fff}\n.cdrill .ai-out{margin-top:12px;background:var(--paper);border:1px solid var(--line);border-radius:10px;padding:14px 16px;\n  font-size:14px;line-height:1.65}\n.cdrill .ai-out b{color:var(--blue-800)}\n.cdrill .offline{margin-top:12px;padding-top:10px;border-top:1px dashed #CBD8F6;font-size:11.5px;color:var(--slate);line-height:1.5}\n.cdrill .dots span{display:inline-block;width:6px;height:6px;border-radius:99px;background:var(--blue-700);margin-right:4px;animation:cdb 1.1s infinite}\n.cdrill .dots span:nth-child(2){animation-delay:.16s} .cdrill .dots span:nth-child(3){animation-delay:.32s}\n@keyframes cdb{0%,80%{opacity:.25;transform:translateY(0)}40%{opacity:1;transform:translateY(-3px)}}\n\n\/* ---------- rail ---------- *\/\n.cdrill .rail{display:grid;gap:16px;align-content:start}\n.cdrill .rail .card{padding:16px}\n.cdrill .rail h3{margin:0;font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\n.cdrill .score{display:flex;align-items:baseline;gap:8px;margin:10px 0 4px}\n.cdrill .score b{font-size:32px;font-weight:800;letter-spacing:-.03em}\n.cdrill .score i{font-style:normal;color:var(--slate);font-size:13px;font-weight:600}\n.cdrill .bar{height:7px;border-radius:99px;background:var(--wash);overflow:hidden;margin-top:10px}\n.cdrill .bar>i{display:block;height:100%;background:linear-gradient(90deg,var(--ok),#37B37E);border-radius:99px;transition:width .4s}\n.cdrill .mini{display:flex;justify-content:space-between;font-size:12.5px;color:var(--slate);margin-top:8px;font-weight:600}\n.cdrill .streak{display:flex;gap:4px;margin-top:12px}\n.cdrill .streak i{flex:1;height:26px;border-radius:5px;background:var(--wash);border:1px solid var(--line)}\n.cdrill .streak i.r{background:var(--ok-bg);border-color:#A9DEC6}\n.cdrill .streak i.w{background:var(--bad-bg);border-color:#F3C2C6}\n.cdrill .nav-head{display:flex;align-items:center;justify-content:space-between;gap:10px;padding:13px 16px;\n  border-bottom:1px solid var(--line);flex-wrap:nowrap}\n.cdrill .nav-head b{font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\n.cdrill .navtoggle{flex:none;white-space:nowrap;min-width:56px;text-align:center;\n  font-size:12px;font-weight:800;color:var(--blue-800);padding:5px 12px;border-radius:7px;\n  border:1px solid var(--line);background:var(--paper);letter-spacing:.02em;transition:.14s}\n.cdrill .nav-head b{min-width:0;overflow:hidden;text-overflow:ellipsis;white-space:nowrap}\n.cdrill .navtoggle:hover{border-color:var(--blue-700);background:var(--blue-50)}\n.cdrill .navgrid{display:grid;grid-template-columns:repeat(6,minmax(0,1fr));gap:6px;\n  padding:14px 16px 12px;max-height:238px;overflow-y:auto;overflow-x:hidden}\n.cdrill .navgrid::-webkit-scrollbar{width:6px}\n.cdrill .navgrid::-webkit-scrollbar-thumb{background:#CBD5E1;border-radius:99px}\n.cdrill .navgrid::-webkit-scrollbar-track{background:transparent}\n.cdrill .nq{position:relative;box-sizing:border-box;width:100%;min-width:0;height:34px;padding:0;margin:0;\n  border-radius:8px;border:1px solid var(--line);background:var(--paper);\n  font-family:'Plus Jakarta Sans',system-ui,sans-serif;font-weight:700;font-size:11.5px;line-height:1;\n  color:var(--slate);display:flex;align-items:center;justify-content:center;overflow:visible;\n  transition:background .12s,border-color .12s,color .12s;font-variant-numeric:tabular-nums;letter-spacing:-.02em}\n.cdrill .nq:hover{border-color:var(--blue-700);color:var(--blue-800);background:var(--blue-50)}\n@media(max-width:960px){.cdrill .navgrid{grid-template-columns:repeat(10,minmax(0,1fr))}}\n@media(max-width:520px){.cdrill .navgrid{grid-template-columns:repeat(7,minmax(0,1fr))}}\n.cdrill .nq.r{background:var(--ok-bg);border-color:#8FD3B6;color:#086945}\n.cdrill .nq.w{background:var(--bad-bg);border-color:#F0AEB4;color:#A81F2B}\n.cdrill .nq.cur{border-color:var(--blue-700);background:var(--blue-700);color:#fff}\n.cdrill .nq .fl{position:absolute;top:-5px;right:-4px;font-size:9.5px;line-height:1;\n  filter:drop-shadow(0 0 2px #fff)}\n.cdrill .nq.mastered::after{content:\"\";position:absolute;bottom:3px;left:50%;transform:translateX(-50%);\n  width:4px;height:4px;border-radius:99px;background:var(--ok)}\n.cdrill .legend{display:flex;gap:12px;flex-wrap:wrap;font-size:10.5px;color:var(--slate);font-weight:600;\n  padding:10px 16px 14px;border-top:1px solid var(--line);margin-top:4px}\n.cdrill .legend i{display:inline-block;width:9px;height:9px;border-radius:3px;margin-right:5px;vertical-align:-1px}\n\n\/* ---------- performance ---------- *\/\n.cdrill .perf{padding:24px 24px 32px;display:grid;gap:34px}\n.cdrill .ph{margin:0 0 10px;font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\n.cdrill .ph .secno{color:var(--gold);font-size:12px;letter-spacing:0}\n\n\/* ---------- performance blocks ---------- *\/\n.cdrill .pblock{border:1px solid var(--line);border-radius:16px;background:var(--paper);overflow:hidden}\n.cdrill .pbh{display:flex;align-items:flex-start;gap:16px;padding:20px 24px 18px;\n  background:linear-gradient(180deg,#FBFCFF,#F6F9FF);border-bottom:1px solid var(--line)}\n.cdrill .pbh .txt{flex:1;min-width:0}\n.cdrill .pbh h4{font-size:17px;font-weight:800;letter-spacing:-.015em;color:var(--ink);margin:0 0 7px;\n  display:flex;align-items:center;gap:9px}\n.cdrill .pbh h4 .dot{width:7px;height:7px;border-radius:99px;background:var(--gold);flex:none}\n.cdrill .pbh p{font-size:13px;color:var(--slate);line-height:1.6;margin:0}\n.cdrill .pbh .pbtag{flex:none;font-size:10.5px;font-weight:800;letter-spacing:.07em;text-transform:uppercase;\n  color:var(--blue-800);background:var(--blue-100);border-radius:99px;padding:6px 13px;white-space:nowrap}\n.cdrill .bars{padding:8px 24px 18px}\n.cdrill .subhead{display:flex;align-items:baseline;gap:10px;flex-wrap:wrap;padding:18px 24px 2px;\n  border-top:1px solid #EEF2F9;margin-top:6px}\n.cdrill .subhead:first-of-type{border-top:0;margin-top:0}\n.cdrill .subhead h5{font-size:12.5px;font-weight:800;color:var(--ink);letter-spacing:.01em;margin:0}\n.cdrill .subhead span{font-size:11.8px;color:var(--slate);font-weight:600}\n.cdrill .hero2{display:grid;grid-template-columns:260px 1fr;gap:18px}\n@media(max-width:860px){.cdrill .hero2{grid-template-columns:1fr}}\n.cdrill .ring-card{background:linear-gradient(150deg,var(--blue-900),var(--blue-800) 70%,var(--blue-700));border-radius:var(--r);\n  padding:24px 20px;color:#fff;text-align:center;display:flex;flex-direction:column;align-items:center;justify-content:center}\n.cdrill .ring{position:relative;width:150px;height:150px}\n.cdrill .ring svg{transform:rotate(-90deg)}\n.cdrill .ring .bg{fill:none;stroke:rgba(255,255,255,.14);stroke-width:11}\n.cdrill .ring .fg{fill:none;stroke:var(--gold-lt);stroke-width:11;stroke-linecap:round;transition:stroke-dashoffset 1s ease}\n.cdrill .ring-txt{position:absolute;inset:0;display:flex;flex-direction:column;align-items:center;justify-content:center}\n.cdrill .ring-txt b{font-size:40px;font-weight:800;color:var(--gold-lt);letter-spacing:-.03em;line-height:1}\n.cdrill .ring-txt span{font-size:9.5px;letter-spacing:.12em;text-transform:uppercase;color:#BFDBFE;margin-top:5px;font-weight:700}\n.cdrill .verdict2{margin-top:14px;font-size:13.4px;color:#DBEAFE;line-height:1.55}\n.cdrill .verdict2 b{color:#fff}\n.cdrill .coach{border:1px solid var(--line);border-radius:var(--r);padding:18px 20px;background:var(--paper)}\n.cdrill .coach h4{font-size:14.5px;font-weight:800;margin-bottom:12px;display:flex;gap:8px;align-items:center}\n.cdrill .reco{display:flex;gap:12px;padding:11px 0;border-bottom:1px dashed var(--line);align-items:flex-start}\n.cdrill .reco:last-child{border-bottom:0}\n.cdrill .reco .ic{width:30px;height:30px;border-radius:8px;display:grid;place-items:center;font-size:13px;flex:none;margin-top:1px}\n.cdrill .reco .ic.hot{background:var(--bad-bg);color:var(--bad)}\n.cdrill .reco .ic.warm{background:var(--gold-bg);color:#8A6206}\n.cdrill .reco .ic.cool{background:var(--blue-100);color:var(--blue-800)}\n.cdrill .reco .ic.good{background:var(--ok-bg);color:var(--ok)}\n.cdrill .reco p{font-size:13.8px;line-height:1.55}\n.cdrill .reco .go{margin-left:auto;flex:none;background:var(--blue-50);color:var(--blue-800);border:1px solid #D4E2FB;\n  border-radius:8px;padding:6px 12px;font-size:11.5px;font-weight:800;white-space:nowrap;transition:.15s}\n.cdrill .reco .go:hover{background:var(--blue-700);color:#fff}\n.cdrill .planner{background:linear-gradient(135deg,#FFFDF6,#FFF8E8);border:1px solid #EADFC2;border-left:4px solid var(--gold);\n  border-radius:0 var(--r) var(--r) 0;padding:18px 20px;display:flex;align-items:center;justify-content:space-between;gap:18px;flex-wrap:wrap}\n.cdrill .planner h4{font-size:17px;font-weight:800;margin-bottom:5px;letter-spacing:-.01em;\n  display:flex;align-items:center;gap:9px}\n.cdrill .planner p{font-size:13px;color:var(--slate);line-height:1.55;max-width:62ch}\n.cdrill .pbtns{display:flex;gap:10px;flex-wrap:wrap}\n.cdrill .pbtn{padding:11px 18px;border:1.5px solid var(--gold);border-radius:11px;background:#fff;color:#8A6206;\n  font-weight:800;font-size:13.5px;display:flex;gap:7px;align-items:center;white-space:nowrap;transition:.15s}\n.cdrill .pbtn:hover{background:var(--gold-bg)}\n.cdrill .pbtn.primary{background:linear-gradient(180deg,var(--gold-lt),var(--gold));color:#3A2A02;border-color:var(--gold)}\n.cdrill .pbtn.navy{background:var(--blue-900);border-color:var(--blue-900);color:#fff}\n.cdrill .pbtn.navy:hover{background:var(--blue-800);border-color:var(--blue-800)}\n.cdrill .kpis{display:grid;grid-template-columns:repeat(auto-fit,minmax(150px,1fr));gap:12px}\n.cdrill .kpi{border:1px solid var(--line);border-radius:12px;padding:15px;background:linear-gradient(180deg,#fff,var(--blue-50))}\n.cdrill .kpi b{display:block;font-size:26px;font-weight:800;letter-spacing:-.03em}\n.cdrill .kpi span{font-size:11.5px;color:var(--slate);font-weight:700;text-transform:uppercase;letter-spacing:.06em}\n.cdrill .tblwrap{overflow-x:auto;border:1px solid var(--line);border-radius:12px;background:#fff}\n\/* nested two-tier header, PYQ and concept side by side *\/\n.cdrill table.nested{min-width:880px}\n.cdrill table.nested thead th{background:var(--blue-700);border-bottom:0;padding:11px 10px;\n  font-size:10.6px;letter-spacing:.06em;vertical-align:middle}\n.cdrill table.nested thead th.grp{background:var(--blue-900);border-left:1px solid rgba(255,255,255,.16);\n  border-right:1px solid rgba(255,255,255,.16);font-size:11.4px;letter-spacing:.04em}\n.cdrill table.nested thead th.sub2{background:#2F62EA;font-size:10.2px;font-weight:600;padding:8px 10px}\n.cdrill table.nested thead th.lft{text-align:left;padding-left:14px}\n.cdrill table.nested td{padding:12px 10px;font-size:12.6px}\n.cdrill table.nested td.lft{text-align:left;padding-left:14px;font-weight:700;max-width:270px;\n  line-height:1.4;background:#FBFCFE;font-size:12.8px}\n.cdrill .wt{font-size:15px;font-weight:800;color:var(--blue-900)}\n.cdrill .wsub{font-size:10.6px;color:var(--slate);font-weight:700;margin-left:5px}\n.cdrill .nil{color:#B6C2D6;font-weight:700}\n.cdrill .minibar{height:6px;width:62px;margin:0 auto 4px;border-radius:99px;background:#EEF2F9;overflow:hidden}\n.cdrill .minibar>i{display:block;height:100%;border-radius:99px}\n.cdrill .miniv{font-size:11.4px;font-weight:800}\n.cdrill td.prac{white-space:nowrap}\n.cdrill td.prac .mini-go+.mini-go{margin-left:5px}\n.cdrill .mini-go.pyq{color:#fff;background:var(--blue-900);border-color:var(--blue-900)}\n.cdrill .mini-go.pyq:hover{background:var(--blue-800);border-color:var(--blue-800)}\n\/* numbered section headings *\/\n.cdrill .pbh h4 .secno{font-size:15px;font-weight:800;color:var(--gold);letter-spacing:0;\n  font-variant-numeric:tabular-nums;margin-right:2px}\n.cdrill .pbh .sechint{flex:none;font-family:'Newsreader',Georgia,serif;font-style:italic;font-size:12.8px;\n  color:var(--slate);white-space:nowrap;align-self:center}\n@media(max-width:760px){.cdrill .pbh .sechint{display:none}}\n.cdrill table.perf-t{border-collapse:collapse;width:100%;font-size:13px;min-width:760px}\n.cdrill table.perf-t th,.cdrill table.perf-t td{padding:10px;border-bottom:1px solid #EEF2F9;text-align:center;vertical-align:middle}\n.cdrill table.perf-t thead th{background:var(--blue-900);color:#fff;font-weight:700;font-size:11px;letter-spacing:.05em;text-transform:uppercase}\n.cdrill table.perf-t th:first-child,.cdrill table.perf-t td:first-child{text-align:left;padding-left:14px}\n.cdrill table.perf-t td:first-child{font-weight:700;max-width:280px;line-height:1.35;background:#FBFCFE}\n.cdrill .sub{display:block;font-size:10.6px;color:var(--slate);font-weight:600;margin-top:3px}\n.cdrill .tbar{height:6px;border-radius:99px;background:var(--wash);overflow:hidden;min-width:80px}\n.cdrill .tbar>i{display:block;height:100%;border-radius:99px}\n.cdrill .tag{display:inline-block;font-size:10.4px;font-weight:800;padding:3px 9px;border-radius:99px;text-transform:uppercase;letter-spacing:.04em}\n.cdrill .tag.hot{background:var(--bad-bg);color:var(--bad)}\n.cdrill .tag.warm{background:var(--gold-bg);color:#8A6206}\n.cdrill .tag.ok{background:var(--blue-100);color:var(--blue-800)}\n.cdrill .tag.good{background:var(--ok-bg);color:var(--ok)}\n.cdrill .tag.na{background:#F1F5F9;color:var(--slate)}\n.cdrill .mini-go{border:1px solid var(--line);border-radius:8px;padding:5px 10px;font-size:11.2px;font-weight:800;color:var(--blue-800);transition:.15s}\n.cdrill .mini-go:hover{background:var(--blue-700);color:#fff;border-color:var(--blue-700)}\n.cdrill .lrow{display:grid;grid-template-columns:minmax(150px,1.2fr) 2.4fr 96px;gap:18px;align-items:center;\n  padding:12px 10px;border-radius:9px;transition:background .13s;margin:0 -10px}\n.cdrill .lrow:hover{background:#FAFCFF}\n.cdrill .lrow+.lrow{border-top:1px solid #F1F5FB}\n@media(max-width:620px){.cdrill .lrow{grid-template-columns:1fr auto;row-gap:6px}.cdrill .lrow .ltrack{grid-column:1\/-1}}\n.cdrill .lname{font-size:13.4px;font-weight:700;line-height:1.35}\n.cdrill .lsub{display:block;font-size:10.8px;font-weight:600;color:var(--slate);margin-top:4px}\n.cdrill .ltrack{background:#EEF2F9;border-radius:99px;height:11px;overflow:hidden;\n  box-shadow:inset 0 1px 2px rgba(16,32,74,.05)}\n.cdrill .lfill{height:100%;border-radius:99px;transition:width .8s cubic-bezier(.22,.9,.28,1)}\n.cdrill .lval{text-align:right;font-size:16px;font-weight:800;letter-spacing:-.02em}\n.cdrill .lval small{display:block;font-size:10px;font-weight:700;color:var(--slate);text-transform:uppercase;letter-spacing:.05em;margin-top:2px}\n.cdrill .split{display:grid;grid-template-columns:1fr 1fr;gap:16px}\n@media(max-width:860px){.cdrill .split{grid-template-columns:1fr}}\n.cdrill .panel{border:1px solid var(--line);border-radius:12px;padding:16px 18px}\n.cdrill .rev{display:flex;align-items:center;gap:10px;width:100%;text-align:left;background:#FAFBFE;border-left:3px solid var(--gold);\n  border-radius:8px;padding:10px 12px;margin-bottom:8px;font-size:12.6px;transition:.15s}\n.cdrill .rev:hover{background:var(--gold-bg);transform:translateX(3px)}\n.cdrill .rev .n{font-weight:800;color:#8A6206;flex:none}\n.cdrill .rev .t{flex:1;color:var(--slate);white-space:nowrap;overflow:hidden;text-overflow:ellipsis}\n.cdrill .rev .d{background:var(--gold);color:#3A2A02;padding:2px 8px;border-radius:99px;font-size:10.2px;font-weight:800;white-space:nowrap}\n.cdrill .danger{border:1px dashed #F3C2C6;border-radius:12px;background:#FFFAFA;padding:16px 18px;\n  display:flex;align-items:center;justify-content:space-between;gap:14px;flex-wrap:wrap}\n.cdrill .danger p{font-size:13px;color:var(--slate);flex:1;min-width:220px;line-height:1.6}\n.cdrill .danger b{color:var(--bad)}\n.cdrill .dbtn{padding:11px 20px;background:#fff;border:1.5px solid #F3C2C6;border-radius:11px;color:var(--bad);\n  font-size:13px;font-weight:800;white-space:nowrap;transition:.15s}\n.cdrill .dbtn:hover{background:var(--bad);border-color:var(--bad);color:#fff}\n\/* ---------- exam analytics ---------- *\/\n.cdrill .rankrow{display:grid;grid-template-columns:26px minmax(120px,1.25fr) 2.2fr 42px 46px;gap:14px;\n  align-items:center;padding:9px 10px;margin:0 -10px;border-radius:9px;transition:background .13s}\n.cdrill .rankrow:hover{background:#FAFCFF}\n.cdrill .rankrow+.rankrow{border-top:1px dashed #EEF2F9}\n.cdrill .rankrow .rk{font-size:11.5px;font-weight:800;color:#B6C2D6;text-align:right;font-variant-numeric:tabular-nums}\n.cdrill .rankrow .rname{font-size:12.4px;font-weight:600;color:var(--blue-800);line-height:1.35;\n  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.navgrid{grid-template-columns:repeat(6,minmax(0,1fr))}\n  .cdrill .ychip{flex:1 1 calc(50% - 5px)}\n  .cdrill .kpis{grid-template-columns:1fr}\n}\n<\/style>\n\n<div class=\"cdrill\" id=\"cdRoot\">\n\n  <header class=\"hero\">\n    <div class=\"wrap\">\n      <div class=\"eyebrow\" id=\"cdEyebrow\">CSS ADDA \u00b7 PromotionExams.com<\/div>\n      <h1 id=\"cdTopic\">Chapter-wise Test Series<\/h1>\n      <p id=\"cdSub\">Chapter drills with a planner that builds your next sitting for you.<\/p>\n      <div class=\"hstats\">\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hQ\">0<\/b><span>Questions<\/span><\/div>\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hCh\">0<\/b><span>Chapters<\/span><\/div>\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hMastered\">0%<\/b><span>Mastered<\/span><\/div>\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hReady\">\u2014<\/b><span>Readiness<\/span><\/div>\n      <\/div>\n      <div class=\"tabs\" role=\"tablist\">\n        <button class=\"tab\" role=\"tab\" aria-selected=\"true\" data-tab=\"quiz\">\u270f\ufe0f Practice<\/button>\n        <button class=\"tab\" role=\"tab\" aria-selected=\"false\" data-tab=\"perf\">\ud83d\udcca My Performance <span class=\"pill hide\" id=\"perfPill\">!<\/span><\/button>\n        <button class=\"tab hide\" role=\"tab\" aria-selected=\"false\" data-tab=\"exam\" id=\"tabExam\">\ud83d\udcdc Exam Analytics<\/button>\n      <\/div>\n    <\/div>\n  <\/header>\n  <div class=\"goldrule\"><\/div>\n\n  <div class=\"filters\" id=\"cdFilters\">\n    <div class=\"wrap\" role=\"group\" aria-label=\"Filter questions\">\n      <button class=\"pill-f\" data-f=\"all\" aria-pressed=\"true\">\ud83d\udccb All questions<span class=\"n tnum\" id=\"fAll\">0<\/span><\/button>\n      <button class=\"pill-f navy\" data-f=\"pyq\">\ud83d\udcdc PYQs only<span class=\"n tnum\" id=\"fPyq\">0<\/span><\/button>\n      <button class=\"pill-f\" data-f=\"concept\">\ud83e\udde0 Concept MCQs<span class=\"n tnum\" id=\"fCon\">0<\/span><\/button>\n      <button class=\"pill-f\" data-f=\"chapter\">\ud83d\udcda By chapter<\/button>\n      <button class=\"pill-f gold hide\" data-f=\"session\" id=\"pillSession\">\ud83e\udde9 <span id=\"sessLabel\">My session<\/span><span class=\"n tnum\" id=\"fSess\">0<\/span><\/button>\n      <button class=\"pill-f warn\" data-f=\"weak\">\u26a0\ufe0f Weak areas<span class=\"n tnum\" id=\"fWeak\">0<\/span><\/button>\n      <button class=\"pill-f\" data-f=\"flagged\">\ud83d\udd16 Flagged<span class=\"n tnum\" id=\"fFlag\">0<\/span><\/button>\n    <\/div>\n  <\/div>\n\n  <div class=\"wrap\">\n    <!-- ============ PRACTICE ============ -->\n    <div class=\"grid\" id=\"viewQuiz\">\n      <div>\n        <div class=\"toolbar\">\n          <div class=\"search\">\n            <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\"><circle cx=\"11\" cy=\"11\" r=\"7\"\/><path d=\"M20 20l-3.5-3.5\"\/><\/svg>\n            <input id=\"cdSearch\" placeholder=\"Search a phrase or a rule number\" aria-label=\"Search questions\">\n          <\/div>\n          <button class=\"tgl\" id=\"tglUn\" aria-pressed=\"false\">\u25fb Unattempted only<\/button>\n          <button class=\"tgl\" id=\"tglReset\">\u21ba Reset session<\/button>\n        <\/div>\n\n        <section class=\"card chapcard hide\" id=\"chapPanel\">\n          <div class=\"chaphead\">\n            <b>\ud83d\udcda Filter by chapter<\/b><i id=\"chapHint\"><\/i>\n            <span class=\"bankseg\" role=\"group\" aria-label=\"Which bank\">\n              <button data-bank=\"all\" aria-pressed=\"true\">Both<\/button>\n              <button data-bank=\"pyq\" aria-pressed=\"false\">PYQs<\/button>\n              <button data-bank=\"concept\" aria-pressed=\"false\">Concept<\/button>\n            <\/span>\n            <span class=\"meta\" id=\"ctxMeta\"><\/span>\n          <\/div>\n          <div class=\"chaplist\" id=\"chapList\" role=\"group\" aria-label=\"Choose chapter\"><\/div>\n        <\/section>\n\n        <section class=\"card hide\" id=\"emptyCard\">\n          <div class=\"qhead\"><span class=\"qcount\">Nothing to show<\/span><\/div>\n          <div class=\"empty\" id=\"emptyBody\"><\/div>\n        <\/section>\n\n        <section class=\"card\" id=\"qCard\">\n          <div class=\"qhead\">\n            <span class=\"qcount\" id=\"qCount\">Question 1 of 1<\/span>\n            <span class=\"qmeta\">\n              <span class=\"badge-src\" id=\"qSrc\">Concept<\/span>\n              <span class=\"badge-m\" id=\"qMastery\">Not seen yet<\/span>\n              <span class=\"badge-ch\"><span id=\"qChap\">Chapter<\/span><\/span>\n              <span id=\"qTags\" class=\"qtags\"><\/span>\n            <\/span>\n          <\/div>\n          <div class=\"qbody\">\n            <p class=\"stem\" id=\"qStem\"><\/p>\n            <div class=\"opts\" id=\"qOpts\"><\/div>\n            <div class=\"actions\">\n              <button class=\"btn\" id=\"btnCheck\">Check answer<\/button>\n              <button class=\"btn ghost\" id=\"btnPrev\">\u2190 Previous<\/button>\n              <button class=\"btn ghost\" id=\"btnNext\">Next \u2192<\/button>\n              <button class=\"flagbtn\" id=\"btnFlag\" aria-pressed=\"false\"><span id=\"flagIco\">\ud83c\udff3\ufe0f<\/span><span id=\"flagTxt\">Flag for review<\/span><\/button>\n            <\/div>\n            <p class=\"hint hide\" id=\"pickHint\">Choose an option above, then check your answer.<\/p>\n\n            <div id=\"result\" class=\"hide\">\n              <div class=\"verdict\" id=\"verdict\"><\/div>\n              <div class=\"expl\">\n                <div class=\"expl-h\">Source &amp; reasoning<\/div>\n                <div id=\"explBody\" class=\"body\"><\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n        <\/section>\n      <\/div>\n\n      <aside class=\"rail\">\n        <section class=\"card\" id=\"navCard\" style=\"padding:0\">\n          <div class=\"nav-head\"><b id=\"navTitle\">Navigator<\/b><button class=\"navtoggle\" id=\"navToggle\">Hide<\/button><\/div>\n          <div class=\"navgrid\" id=\"navGrid\"><\/div>\n          <div class=\"legend\">\n            <span><i style=\"background:var(--ok-bg);border:1.5px solid #8FD3B6\"><\/i>Correct<\/span>\n            <span><i style=\"background:var(--bad-bg);border:1.5px solid #F0AEB4\"><\/i>Wrong<\/span>\n            <span><i style=\"background:var(--ok)\"><\/i>Mastered<\/span>\n          <\/div>\n        <\/section>\n        <div class=\"card\">\n          <h3>This session<\/h3>\n          <div class=\"score\"><b id=\"sPct\">\u2014<\/b><i id=\"sFrac\">0 of 0 correct<\/i><\/div>\n          <div class=\"bar\"><i id=\"sBar\" style=\"width:0\"><\/i><\/div>\n          <div class=\"mini\"><span id=\"sSeen\">0 attempted<\/span><span id=\"sLeft\">0 left here<\/span><\/div>\n          <div class=\"streak\" id=\"streak\"><\/div>\n        <\/div>\n        <div class=\"card\">\n          <h3 id=\"wHead\">Share on screen<\/h3>\n          <div class=\"score\"><b id=\"wPct\" style=\"color:#8A6206\">\u2014<\/b><i id=\"wUnit\">of this bank<\/i><\/div>\n          <p style=\"margin:8px 0 0;font-size:12.8px;color:var(--slate);line-height:1.55\" id=\"wNote\"><\/p>\n        <\/div>\n        <div class=\"card hide\" id=\"srcCard\">\n          <h3>Source text<\/h3>\n          <p style=\"margin:9px 0 12px;font-size:12.8px;color:var(--slate);line-height:1.55\">Every explanation here is drawn from the full text of the subject. Open it when a citation needs checking.<\/p>\n          <a class=\"btn\" id=\"srcLink\" href=\"#\" target=\"_blank\" rel=\"noopener\" style=\"display:block;text-align:center;text-decoration:none\">\ud83d\udcd6 Read the source<\/a>\n        <\/div>\n      <\/aside>\n    <\/div>\n\n    <!-- ============ EXAM ANALYTICS ============ -->\n    <div class=\"hide\" id=\"viewExam\">\n      <section class=\"card\" style=\"margin:20px 0 60px\">\n        <div class=\"qhead\"><span class=\"qcount\">Exam Analytics<\/span><span class=\"badge-w\" id=\"examCount\">0 PYQs<\/span><\/div>\n        <div class=\"perf\" id=\"examBody\"><\/div>\n      <\/section>\n    <\/div>\n\n    <!-- ============ PERFORMANCE ============ -->\n    <div class=\"hide\" id=\"viewPerf\">\n      <section class=\"card\" style=\"margin:20px 0 60px\">\n        <div class=\"qhead\"><span class=\"qcount\">My Performance<\/span><span class=\"badge-w\" id=\"perfCount\">0 attempted<\/span><\/div>\n        <div class=\"perf\" id=\"perfBody\"><\/div>\n      <\/section>\n    <\/div>\n  <\/div>\n\n  <div class=\"veilmsg\" id=\"veilMsg\">Paused \u2014 bring this window back to the front to continue<\/div>\n  <div class=\"toast\" id=\"toast\"><\/div>\n<\/div>\n\n<div class=\"cdrill-printblock\">\n  <h2>This test series is not available in print<\/h2>\n  <p>The questions, explanations and your progress are licensed for use on\n     PromotionExams.com and cannot be printed or saved as a PDF. Please\n     work through them on screen.<\/p>\n<\/div>\n\n<script>\n(function(){\n\"use strict\";\n\n\/* =====================================================================\n   1. CONFIGURATION  \u2190 EDIT PER SUBJECT\n   ===================================================================== *\/\nconst CFG = {\n  quizId : 'subject-pyq-chapterwise',  \/\/ unique per page \u2014 this is the progress key\n  topic  : 'Delegation of Financial Power (DFPR) Rules, 2024 - PYQs(Amended as per DFPR 2024) + Chapterwise',             \/\/ e.g. 'Right to Information Act, 2005'\n  eyebrow: '',                         \/\/ e.g. 'UPSC SO \/ Steno LDCE \u00b7 Paper II'\n  sub    : 'Previous year questions and chapter drills, weighted by what the paper actually asks.',\n\n  \/* --- SOURCE PAGE --------------------------------------------------- *\/\n  sourceUrl   : '',                 \/\/ e.g. 'https:\/\/promotionexams.com\/your-source-page\/'\n  sourceLabel : 'full source text',\n\n  masteryThreshold : 3,     \/\/ clean correct answers before a question counts as mastered\n  weakThreshold    : 1,     \/\/ wrong attempts before a question is flagged weak\n\n  priorAccuracy : 0.30,     \/\/ expected-score model: shrink raw accuracy toward this\n  priorStrength : 6,\n  retention     : { baseDays:3, growth:2.5, riskBelow:0.70 },\n\n  highYield   : 15,         \/\/ a chapter with this many PYQs is called high-yield\n\n  sessionSize : 25,         \/\/ Focused set\n  mockSize    : 50,         \/\/ Mock paper\n  pyqSize     : 30          \/\/ PYQ paper\n};\n\n\/* =====================================================================\n   2. THE TWO BANKS  \u2190 PASTE YOUR QUESTIONS HERE\n   Same schema in both:\n      { id, chapter, question, options[], correct, explanation }\n   PYQ entries take one extra field:  year: 2023\n   Exam weight is COUNTED from pyqQuestions \u2014 you do not set it by hand.\n   The samples below are only so the page renders. Delete them.\n   ===================================================================== *\/\nconst pyqQuestions = [\n  {\n    \"id\": 1,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Rule 7: Sanction of expenditure\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"A sanction to recurring expenditure or liability becomes operative when funds to meet the expenditure or liability of the first year are made available by:\",\n    \"options\": [\n      \"a general or special order of the Finance Ministry\",\n      \"a valid Appropriation, Re-appropriation or advance from the Contingency Fund\",\n      \"a certificate recorded by the Financial Adviser concerned\",\n      \"the Detailed Demands for Grants of the Department\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) a valid Appropriation, Re-appropriation or advance from the Contingency Fund<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 7(2)<\/b> - 'A sanction to recurring expenditure or liability becomes operative when funds to meet the expenditure or liability of the first year are made available by valid Appropriation or Re-appropriation or by an advance from the Contingency Fund, as the case may be, and remains effective for each subsequent year subject to appropriation in such years and also subject to the terms of the sanction.' The sanction therefore does not lapse annually; only its operation each year depends on funds being appropriated in that year.<br><br><b>What the original paper asked<\/b><br>The 2009-11 paper asked which authority was competent to release funds already available in the budget, or by re-appropriation or advance from the Contingency Fund of India, for investment as equity capital of statutory corporations or companies wholly owned by the Central Government. That question was set on <b>Rule 19 of DFPR 1978 (Power to release funds)<\/b>.<br><br><b>What has been changed, and why<\/b><br>The Concordance Table appended to DFPR 2024 records <b>Rule 19 of DFPR 1978 as 'Deleted'<\/b>. There is no successor provision anywhere in DFPR 2024 dealing with a distinct 'power to release funds' for equity investment, so the question as originally set has no correct answer today. The stem has therefore been re-cast onto the one surviving provision that still carries the same three funding routes - appropriation, re-appropriation and Contingency Fund advance - namely Rule 7(2).<br><br><b>Trap-killers<\/b><br>Option (a) confuses this with Rule 5(2), where a Subordinate Authority sanctions expenditure subject to general or special orders of the delegating authority. Option (c) belongs to Rule 15(2), where the Financial Adviser's concurrence is needed for waiver of recovery up to Rs. 2,00,000. Option (d) belongs to Rule 8(5), which prescribes the six-tier numeric codification of the Detailed Demands for Grants.\"\n  },\n  {\n    \"id\": 2,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Rule 9: Allotment of Funds\",\n    \"status\": \"Retained - renumbered only\",\n    \"question\": \"Which authority has powers to distribute the sanctioned budget grants authorised by Parliament among the controlling and disbursing officers?\",\n    \"options\": [\n      \"The Department or authority on whose behalf the grant was authorised\",\n      \"The Finance Ministry, that is, the Department of Expenditure\",\n      \"The Head of the Department\",\n      \"The Head of Office\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) The Department or authority on whose behalf the grant was authorised<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 9<\/b> - 'The Departments of Government of India or authority on whose behalf a grant, or Appropriation for charged expenditure is authorised by Parliament shall distribute the sanctioned funds, where necessary, among the controlling and disbursing officers subordinate to it.' Distribution is thus a function of the grant-holding Department itself, not of any outside agency, and it extends to Appropriations for charged expenditure as well as to voted grants.<br><br><b>What the original paper asked<\/b><br>Exactly the same point. The 2009-11 paper set it under <b>Rule 9 of DFPR 1978<\/b>, which bore the identical marginal heading 'Allotment of Funds'.<br><br><b>What has been changed, and why<\/b><br>Nothing of substance. The Concordance Table shows Rule 9 of DFPR 1978 carried into DFPR 2024 as <b>Rule 9<\/b> without renumbering. Only the option wording has been modernised - 'Ministry of Finance' has been replaced by 'the Finance Ministry, that is, the Department of Expenditure', because Rule 3(1)(f) now defines 'Finance Ministry' specifically as the Department of Expenditure, while Rule 3(1)(i) defines 'Ministry of Finance' as the Department concerned with the subject matter.<br><br><b>Trap-killers<\/b><br>The Finance Ministry's role at this stage is confined to prescribing the primary units under Rule 8(3) and (4); it does not distribute another Department's grant. The Head of the Department and the Head of Office are recipients in the chain under Rule 12, not distributors of the parliamentary grant.\"\n  },\n  {\n    \"id\": 3,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Rule 10: Appropriation and Re-Appropriation\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"The power to re-appropriate funds from the Object Head 'Salaries' to the Object Head 'Salaries' across schemes is exercised by:\",\n    \"options\": [\n      \"the Budget Division, Department of Economic Affairs\",\n      \"the Finance Ministry with the concurrence of the C&AG\",\n      \"the Chief Accounting Authority of the Administrative Ministry or Department\",\n      \"the Head of the Department in the organisation concerned\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) the Chief Accounting Authority of the Administrative Ministry or Department<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 10(9)<\/b> opens with the words 'Chief Accounting Authorities of Administrative Ministries or Departments shall have the following powers', and clause <b>(ii)<\/b> of that sub-rule reads: 'To re-appropriate funds from the Object head <i>Salaries<\/i> to the Object head <i>Salaries<\/i> across the schemes.' Rule 10(9)(vii) adds that these powers must be exercised in consultation with the respective Financial Advisors.<br><br><b>What the original paper asked<\/b><br>The 2009-11 paper asked who had powers for re-appropriation of funds 'from one plan head to another plan head', and offered the Planning Commission and the Ministry of Planning among the options.<br><br><b>What has been changed, and why<\/b><br>The entire Plan \/ Non-Plan classification was abolished at the end of the Twelfth Five Year Plan, as recorded in the Department of Expenditure OM dated 15.09.2016 reproduced in the DFPR 2024 booklet, and the Planning Commission itself no longer exists. A question framed on 'plan heads' is therefore unanswerable today. The stem has been re-cast onto the equivalent live power in Rule 10(9), which is now expressed in terms of Object Heads instead of Plan heads.<br><br><b>Trap-killers<\/b><br>The Budget Division of the Department of Economic Affairs enters only where Rule 10(10) requires its previous consent with the concurrence of Secretary (Expenditure) - for example, re-appropriation out of 'Salaries' or 'Allowances' to any other primary unit, which is the mirror image of the delegated power tested here. The C&AG's prior approval is needed only under Rule 10(10)(v), where Secret Service Expenditure is augmented by 25 per cent or more.\"\n  },\n  {\n    \"id\": 4,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Rule 15: Waiver of recovery of overpayment\",\n    \"status\": \"Stem and options revised\",\n    \"question\": \"Recovery of an amount found to have been overpaid mistakenly to a Government servant, up to Rs. 2,00,000 in the case of each individual, may be waived by:\",\n    \"options\": [\n      \"the Head of the Department on his own authority\",\n      \"the Ministry of Personnel, Public Grievances and Pensions\",\n      \"a Department of the Government of India with the concurrence of its Financial Adviser\",\n      \"the Comptroller and Auditor General of India\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) a Department of the Government of India with the concurrence of its Financial Adviser<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 15(2)<\/b> - 'A Department of Government of India may waive recovery of overpayment upto Rs. 2,00,000\/- (Rupees Two Lakhs only) in the case of each individual with the concurrence of Financial Advisers of the Department. Proposals for waiver of recovery of amount greater than Rs. 2,00,000\/- (Rupees Two Lakhs only) in each case shall be referred to the Finance Ministry for concurrence.'<br><br><b>What the original paper asked<\/b><br>The 2009-11 paper asked which authority could waive the recovery of an amount disallowed by audit 'in respect of a Gazetted officer'. That framing came from <b>Rule 17 of DFPR 1978<\/b>, which drew a distinction between gazetted and non-gazetted Government servants and prescribed different competent authorities for each.<br><br><b>What has been changed, and why<\/b><br>Two changes. First, the rule has moved - the Concordance Table shows Rule 17 of DFPR 1978 'Shifted as Rule-15'. Second, and more importantly, the gazetted \/ non-gazetted distinction has been abandoned altogether: Rule 15(1) now speaks simply of 'a Government servant', and the controlling variable is the <i>amount<\/i>, not the status of the officer. The stem has therefore been re-cast around the monetary limit, and a Rs. 2,00,000 threshold has been written into it.<br><br><b>Trap-killers<\/b><br>Option (a) fails because Rule 12(2) proviso (b) expressly bars any re-delegation of Rule 15 powers to a Head of the Department. Option (d) confuses waiver with audit disallowance - the C&AG raises the objection but has no waiver power. Remember also the three conditions in Rule 15(1): drawal under a reasonable belief of entitlement, plus either undue hardship or impossibility of recovery.\"\n  },\n  {\n    \"id\": 5,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Rule 6: Residuary financial powers\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"Financial powers not specifically delegated to any authority, including those relating to the creation and abolition of posts, shall vest in:\",\n    \"options\": [\n      \"the Department or Ministry concerned\",\n      \"the Head of the Department\",\n      \"the Finance Ministry\",\n      \"the Cabinet Secretariat\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) the Finance Ministry<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 6<\/b> - 'All financial powers, not specifically delegated to any authority by these rules including creation and abolition of posts, shall vest in the Finance Ministry.' Read with Rule 3(1)(f), 'Finance Ministry' means the Department of Expenditure, Ministry of Finance.<br><br><b>What the original paper asked<\/b><br>The 2009-11 paper asked who was competent to abolish a 'temporary' Group B post in an attached office. That question rested on <b>Rule 12 of DFPR 1978 (Abolition of posts)<\/b>, read with the delegations in the Schedules.<br><br><b>What has been changed, and why<\/b><br>The Concordance Table records <b>Rule 11 (Creation of posts) and Rule 12 (Abolition of posts) of DFPR 1978 as 'Deleted'<\/b>, and <b>Schedules I to VII as 'Deleted'<\/b>. Posts are no longer a delegated subject under the DFPR at all. Instead, the words 'including creation and abolition of posts' have been inserted into the residuary rule, so that these powers now sit with the Finance Ministry, and the detailed procedure is governed by the Department of Expenditure compendia dated 04.01.2024 and 05.01.2024 reproduced in the booklet. The stem has been re-cast to test that new clause, which is one of the genuinely new elements of DFPR 2024.<br><br><b>Trap-killers<\/b><br>Do not confuse the residuary vesting in Rule 6 with the approving authority for a particular post: under para 3.5 of the compendium dated 05.01.2024, posts at Senior Administrative Grade and above (Pay Level-14 and above) go to the <i>Cabinet<\/i>, and posts below that level to the <i>Department of Expenditure<\/i>.\"\n  },\n  {\n    \"id\": 6,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Rule 2: Power to Relax\",\n    \"status\": \"Retained - unchanged\",\n    \"question\": \"Which of the following authorities has power to relax all or any of the provisions of the Delegation of Financial Powers Rules in relation to any authority?\",\n    \"options\": [\n      \"The President\",\n      \"The Ministry or Department of the Central Government\",\n      \"The Secretary to the Government of India\",\n      \"The Head of the Department\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) The President<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 2<\/b> - 'The President being satisfied that it is necessary or expedient so to do may, by general or special order, - (a) relax all or any provisions of these rules in relation to any authority; (b) delegate to any authority powers in addition to the powers delegated under these rules; (c) reduce the powers delegated to any authority to such extent as may be specified in the order; (d) impose conditions in addition to those specified by these rules; and (e) withdraw from any authority all or any of the powers delegated under these rules.'<br><br><b>What the original paper asked<\/b><br>The identical point, under <b>Rule 2 of DFPR 1978<\/b>.<br><br><b>What has been changed, and why<\/b><br>Nothing. The Concordance Table shows Rule 2 of DFPR 1978 carried forward as <b>Rule 2<\/b> of DFPR 2024 with the same marginal heading, and the five-fold power in clauses (a) to (e) is unchanged. Only the year reference in the stem has been dropped so that the question is year-neutral.<br><br><b>Trap-killers<\/b><br>Note the contrast with the second proviso to Rule 21(1): delegations made under special orders of Government continue in force after the repeal of DFPR 1978 'unless specifically revoked by the President'. The power to relax and the power to revoke both sit with the President, not with the Finance Ministry - which is a favourite substitution in this question.\"\n  },\n  {\n    \"id\": 7,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Rule 3: Definitions\",\n    \"status\": \"Retained - unchanged\",\n    \"question\": \"'Recurring expenditure' means expenditure which is incurred:\",\n    \"options\": [\n      \"occasionally, as the need arises\",\n      \"at periodical intervals for the same purpose\",\n      \"at the discretion of the Head of the Department\",\n      \"on a half-yearly basis in every case\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) at periodical intervals for the same purpose<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 3(1)(l)<\/b> - 'Recurring expenditure means expenditure which is incurred at periodical intervals for the same purpose and the expenditure other than recurring expenditure is non-recurring expenditure.' Two elements must both be present: periodicity, and identity of purpose.<br><br><b>What the original paper asked<\/b><br>The same definition, from <b>Rule 3 of DFPR 1978<\/b>.<br><br><b>What has been changed, and why<\/b><br>The definition survives, but with one drafting change worth noting: DFPR 1978 carried <i>two<\/i> separate definitions, one for recurring and one for non-recurring expenditure. DFPR 2024 collapses them into a single clause, defining non-recurring expenditure residually as everything that is not recurring. Only the option wording has been tightened to bring in the words 'for the same purpose', which is the operative limb candidates most often miss.<br><br><b>Trap-killers<\/b><br>Option (a) describes non-recurring expenditure, the residual half of the same clause. Do not confuse this definition with Rule 7(2), which deals with when a sanction to <i>recurring<\/i> expenditure becomes operative and how long it remains effective. Several other definitions that stood in DFPR 1978 - 'contingent expenditure', 'miscellaneous expenditure' and 'public works' - have been dropped altogether from Rule 3.\"\n  },\n  {\n    \"id\": 8,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Rule 3: Definitions\",\n    \"status\": \"Stem and options revised\",\n    \"question\": \"In a Department where the Scheme of Integrated Financial Adviser is in force, the Integrated Financial Adviser exercises all or any of the powers delegated by the Finance Ministry, subject to supervision by:\",\n    \"options\": [\n      \"the Secretary of the Department to which he is attached\",\n      \"no authority, the powers being exercised on his own\",\n      \"the Finance Ministry, that is, the Department of Expenditure\",\n      \"the Cabinet Secretariat\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) the Finance Ministry, that is, the Department of Expenditure<\/b><br><br><b>Position under DFPR 2024<\/b><br>The proviso to <b>Rule 3(1)(f)<\/b> - 'Provided that in any Department of the Government of India where the Scheme of Integrated Financial Adviser is in force, the Integrated Financial Adviser of that Department, will, subject to supervision by Finance Ministry, exercise all or any of the powers delegated by Finance Ministry.' The same clause defines 'Finance Ministry' as the Department of Expenditure.<br><br><b>What the original paper asked<\/b><br>The 2009-11 paper asked under whose supervision the Integrated Financial Adviser exercised 'all or any of the powers of that Department\/Ministry beyond those delegated to the departments'.<br><br><b>What has been changed, and why<\/b><br>The substance of the answer is unchanged, but the stem has been re-worded to match the 2024 text. DFPR 2024 no longer speaks of powers 'beyond those delegated to the departments'; it says the IFA exercises the powers <i>delegated by the Finance Ministry<\/i>. The correct option has also been sharpened from a bare 'Ministry of Finance' to 'the Finance Ministry, that is, the Department of Expenditure', because Rule 3(1)(f) and Rule 3(1)(i) now define those two expressions differently - a distinction that did not exist in DFPR 1978.<br><br><b>Trap-killers<\/b><br>Option (a) confuses the IFA's <i>administrative<\/i> attachment with the source of his delegated financial authority. Note also the separate expression 'Internal Financial Adviser' used in Rule 12(2) and Rule 20(2); the booklet uses both expressions and the examiner may use either.\"\n  },\n  {\n    \"id\": 9,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Rule 12: Powers of Subordinate Authorities\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"A Department of the Central Government may confer powers, not exceeding those vested in that Department, upon an Administrator or Head of Department only in consultation with:\",\n    \"options\": [\n      \"the Finance Ministry\",\n      \"the Internal Financial Adviser\",\n      \"the Comptroller and Auditor General\",\n      \"the Cabinet Secretariat\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) the Internal Financial Adviser<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 12(2)<\/b> - 'A Department of the Central Government may, by general or special order, confer powers, not exceeding those vested in that Department, upon an Administrator or Head of Department or any other authority subordinate to the Department in respect of any matter covered by these rules, in consultation with the Internal Financial Adviser.' The parallel provision in <b>Rule 11(5)<\/b> requires consultation with the Financial Advisor of the Department where contract and purchase powers under Rule 11(2) and (3) and write-off powers under Rule 13 are conferred.<br><br><b>What the original paper asked<\/b><br>The 2009-11 paper asked which authority decided the extent to which enhanced powers could be delegated to the Head of the Department to incur 'contingent' and 'miscellaneous' expenditure under <b>Schedules V and VI of DFPR 1978<\/b>.<br><br><b>What has been changed, and why<\/b><br>That question is unanswerable today on three counts. Schedules I to VII stand 'Deleted' under the Concordance Table; <b>Rule 16 of DFPR 1978 (Delegation of Powers to incur expenditure)<\/b> is likewise 'Deleted'; and the definitions of 'contingent expenditure' and 'miscellaneous expenditure' have been dropped from Rule 3. The stem has been re-cast onto Rule 12(2), which is the surviving general provision for conferring powers on subordinate authorities.<br><br><b>Trap-killers<\/b><br>The Finance Ministry does not enter here - its consent is needed only in the specific situations named in Rules 5(1), 10(10), 14, 15(2) and 17. Remember also the proviso to Rule 12(2): powers under Rule 10 (re-appropriation), Rule 15 (waiver of recovery) and Rule 16 (appraisal and approval of Schemes or Projects) can never be re-delegated.\"\n  },\n  {\n    \"id\": 10,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Rule 3: Definitions\",\n    \"status\": \"Retained - unchanged\",\n    \"question\": \"A 'Head of the Department' must be an authority or person whose rank is not below that of:\",\n    \"options\": [\n      \"Deputy Secretary to the Government of India and equivalent\",\n      \"Director in the Ministry and equivalent\",\n      \"Joint Secretary to the Government of India and equivalent\",\n      \"Under Secretary to the Government of India and equivalent\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) Deputy Secretary to the Government of India and equivalent<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 3(1)(g)<\/b> - 'Head of the Department means an authority or person (not below the rank of Deputy Secretary to the Government of India and equivalent), declared by the Department concerned, in the Government of India, as a Head of the Department (HoD) in relation to an identifiable establishment or establishments to exercise the financial powers delegated to him under these rules.' Three conditions must be satisfied: the rank floor, a formal declaration by the Department, and an identifiable establishment.<br><br><b>What the original paper asked<\/b><br>The same rank floor, under the corresponding definition in <b>Rule 3 of DFPR 1978<\/b>.<br><br><b>What has been changed, and why<\/b><br>Nothing of substance - the rank floor of Deputy Secretary and the requirement of an identifiable establishment both survive verbatim. Only the option wording has had 'and equivalent' added to each rank, tracking the 2024 text.<br><br><b>Trap-killers<\/b><br>Contrast this with <b>Rule 3(1)(h)<\/b>: 'Head of Office means a Gazetted Officer designated as such, subordinate to Administrators and Heads of Departments.' A Head of Office carries no rank floor at all - only the requirement of being a Gazetted Officer - so importing the Deputy Secretary floor into the Head of Office definition is the standard trap.\"\n  },\n  {\n    \"id\": 11,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Rule 18: Trading operations\",\n    \"status\": \"Options revised\",\n    \"question\": \"Proposals from Government companies and undertakings referred to the Government for fixation of prices for their products or stocks require, before approval, the concurrence of:\",\n    \"options\": [\n      \"the Financial Adviser of the Department concerned\",\n      \"the Ministry of Corporate Affairs\",\n      \"the Ministry of Finance\",\n      \"NITI Aayog\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) the Ministry of Finance<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 18<\/b> - 'Notwithstanding anything contained in these rules, all proposals- (a) for the purchase of commodities not intended for Government consumption, but for sale or issue to the public, State Governments or any other agency; (b) for fixing of prices in respect of direct trading operations of Government; and (c) from Government companies and undertakings which may be referred to the Government for fixation of prices for their products or stocks, shall be referred to the Ministry of Finance for concurrence before approval.'<br><br><b>What the original paper asked<\/b><br>The identical point, under <b>Rule 22 of DFPR 1978 (Trading Operations)<\/b>.<br><br><b>What has been changed, and why<\/b><br>The rule has been renumbered - the Concordance Table shows Rule 22 of DFPR 1978 'Shifted as Rule-18' - and the substance of clause (c) is unchanged. One distractor has been updated: 'Planning Commission' has been replaced by 'NITI Aayog', the Planning Commission having ceased to exist. Note also the new proviso, which exempts clauses (a) and (b) from reference to the Ministry of Finance where the value of the transaction is below Rupees twenty-five crore.<br><br><b>Trap-killers<\/b><br>The twenty-five crore exemption is the sharpest trap in this rule: it applies <i>only<\/i> to clauses (a) and (b). Proposals under clause (c) - price fixation for Government companies - must go to the Ministry of Finance irrespective of value. The Explanation adds that 'Government Company' bears the meaning assigned in the Companies Act, 2013.\"\n  },\n  {\n    \"id\": 12,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Rule 21: Repeal and savings\",\n    \"status\": \"Stem and options revised\",\n    \"question\": \"To which of the following do the Delegation of Financial Powers Rules, 2024 not apply?\",\n    \"options\": [\n      \"The Ministry of Commerce and Industry\",\n      \"The Departments of Atomic Energy and Space\",\n      \"NITI Aayog\",\n      \"The Ministry of Parliamentary Affairs\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) The Departments of Atomic Energy and Space<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 21(2)<\/b> - 'Nothing contained in these rules shall apply to - (a) the Ministry of Railways and authorities subordinate to that Ministry; (b) the Ministry of Defence and authorities subordinate to that Ministry in relation to expenditure debitable to Defence Services Estimates; (c) the Departments of Atomic Energy and Space; (d) the Department of Telecommunications; (e) the Government of India's representatives abroad whose powers shall be determined in accordance with the rules or orders issued separately in consultation with the Finance Ministry.'<br><br><b>What the original paper asked<\/b><br>The same exclusion list, framed as 'the Delegation of Financial Power Rules, 1978' and offering the Planning Commission as a distractor.<br><br><b>What has been changed, and why<\/b><br>The stem has been updated to DFPR 2024, and the defunct 'Planning Commission' distractor has been replaced by NITI Aayog. The exclusion list itself is substantially the same as under Rule 26 of DFPR 1978, with clause (e) - representatives abroad - now stated expressly.<br><br><b>Trap-killers<\/b><br>Note the qualification attached to the Ministry of Defence: the exclusion operates only 'in relation to expenditure debitable to Defence Services Estimates', not across the board. Note also <b>Note 1<\/b> to Rule 21, which requires Railways, Defence, Atomic Energy, Space and Telecommunications to align their primary units of appropriation as far as possible with Rule 8 even though the Rules do not apply to them.\"\n  },\n  {\n    \"id\": 13,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Rule 16: Expenditure on Schemes or Projects\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"The appraisal forum for a Scheme or Project whose Original Cost Estimate exceeds Rs. 500 crore is:\",\n    \"options\": [\n      \"the Standing Finance Committee or Delegated Investment Board\",\n      \"the Expenditure Finance Committee or Public Investment Board\",\n      \"the Financial Adviser of the Department concerned\",\n      \"the Committee on Establishment Expenditure\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) the Expenditure Finance Committee or Public Investment Board<\/b><br><br><b>Position under DFPR 2024<\/b><br>Paragraph 8 of the Department of Expenditure OM No. 24(35)\/PF-II\/2012 dated 05.08.2016, reproduced as <b>Appendix-III (See Rule 16)<\/b>, fixes the appraisal ladder: cost up to Rs. 100 crore is appraised by the Financial Adviser; above Rs. 100 crore and up to Rs. 500 crore by the SFC or DIB chaired by the Secretary of the Administrative Department; and above Rs. 500 crore by the 'EFC\/PIB chaired by the Expenditure Secretary, except departments\/schemes\/projects for which special dispensation has been notified by the Competent Authority'.<br><br><b>What the original paper asked<\/b><br>The 2009-11 paper asked which body was the 'Appraisal Forum' for schemes or projects of <i>non-plan<\/i> expenditure costing Rs. 100 crore, and offered the Committee on Non-Plan Expenditure as an option.<br><br><b>What has been changed, and why<\/b><br>The Committee on Non-Plan Expenditure no longer exists; the Plan \/ Non-Plan distinction was abolished and a plan-neutral appraisal system substituted by the OM of 05.08.2016 now appended to DFPR 2024. The thresholds have also moved. The stem has therefore been re-cast onto the highest band of the current ladder, which is the one most often examined.<br><br><b>Trap-killers<\/b><br>Keep appraisal and approval apart. Appraisal above Rs. 500 crore is by the EFC or PIB; <i>approval<\/i> in the band above Rs. 500 crore and up to Rs. 1,000 crore is by the Minister-in-charge together with the Finance Minister, and above Rs. 1,000 crore by the Cabinet. The Committee on Establishment Expenditure, chaired by the Expenditure Secretary, is the appraisal forum for creation of <i>new bodies<\/i>, not for schemes and projects.\"\n  },\n  {\n    \"id\": 14,\n    \"year\": \"2009-11\",\n    \"chapter\": \"Rule 8: Primary unit of appropriation\",\n    \"status\": \"Stem and options revised\",\n    \"question\": \"The authority competent to add, delete or amend the primary units of appropriation, or to prescribe an entirely different set of such units, is:\",\n    \"options\": [\n      \"the Finance Ministry\",\n      \"Parliament, through the Appropriation Act\",\n      \"the Department of the Government of India concerned\",\n      \"the Head of the Department\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) the Finance Ministry<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 8(4)<\/b> - 'The Finance Ministry may add, delete or amend the primary units of appropriation or prescribe an entirely different set of such units.' Rule 8(3) is to the same effect: 'The primary units of appropriation or standard Object Heads shall be as specified by Finance Ministry from time to time. A list of standard Object Head is at Annexure-I.'<br><br><b>What the original paper asked<\/b><br>The 2009-11 paper asked which authority 'may add to the <i>primary unit<\/i>, any other primary unit or prescribe an entirely set of such units', reflecting the narrower wording of Rule 8 of DFPR 1978.<br><br><b>What has been changed, and why<\/b><br>The power itself is unchanged and sits in the same rule number, but its scope has been widened: DFPR 1978 allowed only <i>addition<\/i>, whereas Rule 8(4) of DFPR 2024 permits the Finance Ministry to 'add, delete or amend'. The stem has been updated accordingly, and the correct option now reads 'the Finance Ministry' rather than 'Ministry of Finance', because Rule 3(1)(f) confines that expression to the Department of Expenditure.<br><br><b>Trap-killers<\/b><br>Parliament authorises the grant under Rule 4 but does not settle the primary units. The Department concerned only <i>distributes<\/i> the sanctioned funds under Rule 9. Note the definitional point in Rule 8(1): the primary unit of appropriation is the lowest unit of accounting classification, and under Rule 8(5)(i) it corresponds to the two-digit Object Head, the sixth tier of the standard six-tier classification.\"\n  },\n  {\n    \"id\": 15,\n    \"year\": \"2012-13\",\n    \"chapter\": \"Rule 17: Grants-in-aid, loans, etc.\",\n    \"status\": \"Stem and options revised\",\n    \"question\": \"All sanctions of grants-in-aid issued by a Ministry or Department should include a certificate that the rules or principles governing such grants-in-aid have the previous consent of:\",\n    \"options\": [\n      \"the Comptroller and Auditor General of India\",\n      \"the Department of Revenue\",\n      \"the Finance Ministry\",\n      \"the Cabinet Secretariat\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) the Finance Ministry<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 17<\/b> - 'Departments of the Government of India and Administrators shall have full powers to sanction grants in aid including scholarships and loans: Provided that, - (a) such grants in aid including scholarships are in accordance with the rules or principles prescribed with the previous consent of the Finance Ministry and a certificate to that effect is included in the sanction.'<br><br><b>What the original paper asked<\/b><br>The same certificate requirement, but the stem expressly cited '<b>Rule 20 of the Delegation of Financial Powers Rules (DFPRs)<\/b>' and referred to 'the pattern of assistance'.<br><br><b>What has been changed, and why<\/b><br>The rule number in the stem is now wrong: the Concordance Table shows Rule 20 of DFPR 1978 'Shifted as Rule-17'. The rule citation has therefore been removed from the stem, and the answer option has been stated as 'the Finance Ministry' to match the defined expression in Rule 3(1)(f), which means the Department of Expenditure.<br><br><b>Trap-killers<\/b><br>Proviso (b) to the same rule is the companion trap: for a <i>loan<\/i>, it is the rate of interest and the period of repayment that must be fixed with the previous consent of the Ministry of Finance, unless already prescribed by a general or special order of the Department. Note the deliberate difference in drafting - proviso (a) says 'Finance Ministry', proviso (b) says 'Ministry of Finance'.\"\n  },\n  {\n    \"id\": 16,\n    \"year\": \"2012-13\",\n    \"chapter\": \"Rule 21: Repeal and savings\",\n    \"status\": \"Stem revised\",\n    \"question\": \"The provisions of the Delegation of Financial Powers Rules, 2024 do not apply to:\",\n    \"options\": [\n      \"the Departments of Atomic Energy and Space\",\n      \"the Department of Telecommunications\",\n      \"the Ministry of Defence and authorities subordinate to it in relation to expenditure debitable to Defence Services Estimates\",\n      \"All of the above\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct answer: (d) All of the above<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 21(2)<\/b> lists five exclusions: the Ministry of Railways and authorities subordinate to it; the Ministry of Defence and authorities subordinate to it 'in relation to expenditure debitable to Defence Services Estimates'; the Departments of Atomic Energy and Space; the Department of Telecommunications; and the Government of India's representatives abroad. All three items in the options fall within that list.<br><br><b>What the original paper asked<\/b><br>The identical three items, framed on <b>Rule 26 of DFPR 1978<\/b>.<br><br><b>What has been changed, and why<\/b><br>Only the year in the stem. The Concordance Table shows Rule 26 of DFPR 1978 'Shifted as Rule-21', and the exclusion list is carried forward intact, with representatives abroad now spelt out as a separate clause (e).<br><br><b>Trap-killers<\/b><br>The qualifier attached to Defence is the discriminator - the exclusion is limited to expenditure debitable to Defence Services Estimates, so Defence expenditure on the civil side is <i>not<\/i> excluded. Note also that Rule 21(1) repeals DFPR 1978 while saving everything done under it: sanctions, orders and declarations made before 1 April 2024 continue in force unless specifically cancelled or revoked by the authority that made them.\"\n  },\n  {\n    \"id\": 17,\n    \"year\": \"2012-13\",\n    \"chapter\": \"Rule 12: Powers of Subordinate Authorities\",\n    \"status\": \"Options revised\",\n    \"question\": \"A Department of the Central Government may confer powers vested in that Department on a Head of Department, provided that no power so conferred shall be re-delegated in respect of:\",\n    \"options\": [\n      \"Re-appropriation of funds\",\n      \"Waiver of recovery of overpayment made to Government servants\",\n      \"Appraisal and approval of Schemes or Projects\",\n      \"All of the above\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct answer: (d) All of the above<\/b><br><br><b>Position under DFPR 2024<\/b><br>The proviso to <b>Rule 12(2)<\/b> - 'Provided that no power under this sub-rule shall be re-delegated by the Department in respect of - (a) Rule 10-Re-appropriation of funds; (b) Rule 15-Waiver of recovery of overpayment made to Government servants; and (c) Rule 16-Appraisal and Approval of Schemes or Projects.' Rule 16(1) reinforces the third bar: 'the power of appraisal and approval under this rule shall not be delegated.'<br><br><b>What the original paper asked<\/b><br>The same structure, but with the three DFPR 1978 bars: creation of posts, write-off of losses, and re-appropriation of funds in excess of 10 per cent of the original budget provision for either of the primary units of appropriation or sub-head.<br><br><b>What has been changed, and why<\/b><br>All three items in the old list have gone. Creation of posts is no longer a DFPR subject at all (Rules 11 and 12 of DFPR 1978 stand deleted). Write-off of losses may now expressly be conferred - Rule 11(5) permits a Secretary to confer powers under Rule 13 on an Administrator or Head of the Department. And the 10 per cent ceiling on re-appropriation has been replaced by an absolute bar on re-delegating Rule 10 powers at all. The options have therefore been replaced by the three current bars.<br><br><b>Trap-killers<\/b><br>The surest way to remember the list is by rule number: 10, 15, 16. Write-off under Rule 13 and declaration of a Head of Office under Rule 12(4) are the two items candidates most often wrongly add to the barred list - both are permitted.\"\n  },\n  {\n    \"id\": 18,\n    \"year\": \"2012-13\",\n    \"chapter\": \"Related Orders: Compendium on posts dated 05.01.2024\",\n    \"status\": \"Retained - re-anchored to current source\",\n    \"question\": \"A supernumerary post may be created:\",\n    \"options\": [\n      \"only for periods not exceeding three months\",\n      \"only for periods not exceeding one year\",\n      \"for a limited period to be specified in the order itself\",\n      \"for an indefinite period, as in the case of permanent posts\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) for a limited period to be specified in the order itself<\/b><br><br><b>Position under DFPR 2024<\/b><br>Paragraph <b>4.2<\/b> of the Department of Expenditure compendium dated 05.01.2024, reproduced in the booklet under 'Other Related Orders' - 'Supernumerary post(s) shall be personal to the officer(s) for whom it is created and for a limited period to be specified in the order itself. It shall stand abolished as soon as the officer(s) for whom it is created vacates it on account of retirement\/promotion\/accommodation against a regular post\/or any other reason.' Paragraph 4.1 adds that the competent authority and procedure are the same as for regular posts.<br><br><b>What the original paper asked<\/b><br>The same point, expressed as 'for a definite and fixed period sufficient for the purpose in view'.<br><br><b>What has been changed, and why<\/b><br>The substance is unchanged, so the question is retained. Two adjustments were needed. First, the source has shifted: posts ceased to be a DFPR subject when Rules 11 and 12 of DFPR 1978 were deleted, and the governing text is now the compendium of 05.01.2024 printed in the DFPR 2024 booklet. Second, the correct option has been re-worded to track the current phrase 'for a limited period to be specified in the order itself'.<br><br><b>Trap-killers<\/b><br>Paragraph 4.3 supplies the administrative follow-through often tested alongside this: Administrative Ministries and Departments must, under intimation to the Financial Advisers concerned, maintain a record of supernumerary posts, of the individuals holding liens against them, and of their progressive abolition as holders vacate them.\"\n  },\n  {\n    \"id\": 19,\n    \"year\": \"2012-13\",\n    \"chapter\": \"Rule 6: Residuary financial powers\",\n    \"status\": \"Stem revised\",\n    \"question\": \"Financial powers not specifically delegated to any authority by the Delegation of Financial Powers Rules, 2024 shall vest in:\",\n    \"options\": [\n      \"the Head of Department in the organisation\",\n      \"the Financial Adviser of the Ministry\",\n      \"the Minister-in-charge of the Ministry\",\n      \"the Finance Ministry\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct answer: (d) the Finance Ministry<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 6<\/b> - 'All financial powers, not specifically delegated to any authority by these rules including creation and abolition of posts, shall vest in the Finance Ministry.' By Rule 3(1)(f), 'Finance Ministry' means the Department of Expenditure, Ministry of Finance.<br><br><b>What the original paper asked<\/b><br>The identical point, under <b>Rule 5 of DFPR 1978 (Residuary Financial Powers)<\/b>.<br><br><b>What has been changed, and why<\/b><br>Only the year in the stem, and the rule number behind it - the Concordance Table shows Rule 5 of DFPR 1978 'Shifted as Rule-6'. One substantive addition is worth marking: the words 'including creation and abolition of posts' are new in 2024, and were inserted because Rules 11 and 12 of DFPR 1978, which had dealt separately with creation and abolition of posts, were deleted.<br><br><b>Trap-killers<\/b><br>The residuary rule is about where undelegated powers <i>vest<\/i>. It does not displace the specific consent requirements elsewhere - Rule 5(1) for a new principle or practice, Rule 10(10) for the listed re-appropriations, Rule 14 for insurance of Government property, and Rule 15(2) for waiver above Rs. 2,00,000.\"\n  },\n  {\n    \"id\": 20,\n    \"year\": \"2012-13\",\n    \"chapter\": \"Rule 16: Expenditure on Schemes or Projects\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"The Expenditure Finance Committee, chaired by the Expenditure Secretary, has as its Member-Secretary:\",\n    \"options\": [\n      \"the Financial Adviser of the Administrative Ministry or Department\",\n      \"the Joint Secretary, Department of Expenditure\",\n      \"the Adviser, PAMD, NITI Aayog\",\n      \"the representative of the Budget Division\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) the Joint Secretary, Department of Expenditure<\/b><br><br><b>Position under DFPR 2024<\/b><br>Annexure-II to <b>Appendix-III (See Rule 16)<\/b> sets out the composition of the Expenditure Finance Committee: Expenditure Secretary as Chairperson; the Secretary of the Administrative Ministry or Department, the Financial Advisor of that Ministry or Department, the Adviser, PAMD, NITI Aayog, a representative of the Budget Division and representatives of concerned Ministries or Agencies as Members; and the Joint Secretary, Department of Expenditure as Member-Secretary. For schemes of a scientific nature the Scientific Adviser may be invited as a Member. The Public Investment Board has exactly the same composition.<br><br><b>What the original paper asked<\/b><br>The 2012-13 paper asked who the other members were of the Committee on Non-Plan Expenditure constituted under the chairmanship of Secretary, Department of Expenditure under <b>Rule 18 of DFPR 1978<\/b>.<br><br><b>What has been changed, and why<\/b><br>The Committee on Non-Plan Expenditure has been abolished along with the whole Plan \/ Non-Plan classification, and Rule 18 of DFPR 1978 now stands 'Shifted as Rule-16' with an entirely different content. The appraisal bodies that replaced it are the EFC, SFC, PIB and DIB, whose composition is set out in the appendix to the current Rules. The stem has been re-cast onto that composition, preserving the original question's focus on committee membership.<br><br><b>Trap-killers<\/b><br>Distinguish the two chairs carefully. The EFC and PIB are chaired by the <i>Expenditure Secretary<\/i>, with the Financial Advisor as a Member. The SFC and DIB are chaired by the <i>Secretary of the Administrative Ministry or Department<\/i>, and there the Financial Advisor is the Member-Secretary. Swapping these is the commonest error.\"\n  },\n  {\n    \"id\": 21,\n    \"year\": \"2012-13\",\n    \"chapter\": \"Rule 3: Definitions\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"Which one of the following is expressly included in the expression 'Department of the Government of India' over and above the offices notified under the Allocation of Business Rules?\",\n    \"options\": [\n      \"The Vice-President's Secretariat\",\n      \"The Comptroller and Auditor General of India\",\n      \"The Union Public Service Commission\",\n      \"The Election Commission of India\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) The Vice-President's Secretariat<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 3(1)(e)<\/b> - 'Department of the Government of India means any of the Ministries, Departments, Secretariats and Offices as notified from time to time and listed in the First Schedule to the Government of India (Allocation of Business Rules) and the Vice-President's Secretariat.' The definition therefore has two limbs: a dynamic reference to the First Schedule, plus one office named expressly.<br><br><b>What the original paper asked<\/b><br>The 2012-13 paper asked which of four bodies - the Planning Commission, the President's and Vice-President's Secretariat, the Cabinet Secretariat and the Prime Minister's Office - were included in the expression 'Department of the Central Government' under DFPR 1978, where the definition worked by enumerating the offices individually.<br><br><b>What has been changed, and why<\/b><br>The definition has been completely re-drafted. The Planning Commission named in the old enumeration no longer exists, and DFPR 2024 abandons enumeration in favour of a cross-reference to the First Schedule to the Allocation of Business Rules. The only office still named individually is the Vice-President's Secretariat. The question has therefore been re-cast to test that structure, which is what an examiner can now ask.<br><br><b>Trap-killers<\/b><br>The three distractors are all constitutional or statutory bodies that are not Ministries, Departments, Secretariats or Offices under the Allocation of Business Rules, and none is separately named in Rule 3(1)(e). Note also that being a 'Department of the Government of India' does not by itself mean the Rules apply - Railways, Defence, Atomic Energy, Space and Telecommunications are all Departments, yet Rule 21(2) excludes them.\"\n  },\n  {\n    \"id\": 22,\n    \"year\": \"2014\",\n    \"chapter\": \"Rule 12 and Annexure-II\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"Consider the following statements:\\n1. An officer appointed to perform the current duties of a post in addition to his own can exercise the financial powers vested in the full-fledged incumbent of the post.\\n2. Departments of the Government of India should further re-delegate powers to their subordinate organisations to match the latter's requirements.\\n3. A Department may confer upon a Head of the Department powers exceeding those vested in that Department.\\n4. A Head of the Department may authorise a Gazetted Officer serving under him to exercise all or any of the powers conferred on the Head of the Department.\\nWhich of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1, 2 and 4 only\",\n      \"1, 3 and 4 only\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) 1, 2 and 4 only<\/b><br><br><b>Position under DFPR 2024<\/b><br>Statement 1 is correct - <b>Annexure-II, condition (5)<\/b>: 'An officer appointed to perform the current duties of a post in addition to his own can exercise financial powers vested in the full-fledged incumbent of the post.' Statement 2 is correct - <b>Annexure-II, condition (11)<\/b>: Departments 'should not only make full use of the delegated powers but also further re-delegate powers to their subordinate organisations to match the latter's requirements.' Statement 4 is correct - <b>Rule 12(3)<\/b> permits the Administrator or Head of the Department, 'by an order in writing', to authorise a Gazetted Officer serving under him.<br><br><b>Why statement 3 is wrong<\/b><br><b>Rule 12(2)<\/b> permits a Department to confer powers 'not exceeding those vested in that Department'. A Department can never confer more than it holds, and Rule 11(5) repeats the same ceiling for Secretaries conferring contract, purchase and write-off powers.<br><br><b>What the original paper asked<\/b><br>The 2014 statement set was: powers should not be delegated to non-Gazetted officers; an officer performing current duties can exercise administrative and financial powers but not statutory powers; Ministries should not further re-delegate to subordinate organisations; and Administrators may re-delegate to Heads of Departments in consultation with the Ministry of Finance.<br><br><b>What has been changed, and why<\/b><br>The second statement has been reversed by DFPR 2024. Under DFPR 1978 an officer holding current charge could not exercise the powers of the post in full; Annexure-II, condition (5) now says squarely that he can exercise the financial powers of the full-fledged incumbent. The reference to consultation with the Ministry of Finance has also gone - Rule 12(2) now requires consultation with the <i>Internal Financial Adviser<\/i>. The statements have been re-written to test the current position on all four limbs.\"\n  },\n  {\n    \"id\": 23,\n    \"year\": \"2014\",\n    \"chapter\": \"Rule 11: Indents, contracts and purchases\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"A Secretary of a Department of the Government of India may, by general or special order, confer upon an Administrator or Head of the Department powers not exceeding those vested in him in respect of:\\n1. Open or limited tender contracts\\n2. Negotiated, single tender or proprietary contracts\\n3. Write-off of losses\\n4. Waiver of recovery of overpayment made to Government servants\\nWhich of the above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"1, 2 and 3 only\",\n      \"2, 3 and 4 only\",\n      \"1, 3 and 4 only\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) 1, 2 and 3 only<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 11(5)<\/b> - 'Secretaries of the Departments of Government of India may, by general or special order, confer powers not exceeding those vested in them as specified in Sub-rule (2) and (3) of this rule and Rule 13 upon an Administrator or Head of the Department or any other authority subordinate to him in consultation with the Financial Advisor of the Department or Ministry.' Sub-rule (2) covers open or limited tender contracts up to Rs. 100 crore; sub-rule (3) covers negotiated, single tender or proprietary contracts up to Rs. 25 crore; and Rule 13 covers write-off of losses. Items 1, 2 and 3 therefore all fall within the conferring power.<br><br><b>Why statement 4 is wrong<\/b><br>Waiver of recovery is governed by Rule 15, and the proviso to <b>Rule 12(2)<\/b> expressly bars re-delegation of Rule 15 powers. It is one of the three untouchables, along with Rule 10 and Rule 16.<br><br><b>What the original paper asked<\/b><br>The 2014 paper listed powers of incurring contingent expenditure, powers to incur miscellaneous expenditure, powers to create posts and powers to write off losses, and asked which could be conferred on a Head of the Department under the Schedules to DFPR 1978.<br><br><b>What has been changed, and why<\/b><br>Three of those four items no longer exist as DFPR subjects. 'Contingent expenditure' and 'miscellaneous expenditure' have been dropped from the definitions in Rule 3 and from the Schedules, which stand deleted; and creation of posts left the DFPR when Rule 11 of DFPR 1978 was deleted. Only write-off of losses survives, now in Rule 13. The statement set has been rebuilt from Rule 11(5), which is the successor provision for conferring powers.\"\n  },\n  {\n    \"id\": 24,\n    \"year\": \"2014\",\n    \"chapter\": \"Rule 8 and Annexure-I\",\n    \"status\": \"Options revised\",\n    \"question\": \"Which one of the following is not a primary unit of appropriation, that is, a standard Object Head?\",\n    \"options\": [\n      \"Royalty\",\n      \"Overheads\",\n      \"Depreciation\",\n      \"Suspense\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) Overheads<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 8(3)<\/b> provides that 'A list of standard Object Head is at Annexure-I', and Rule 8(1) explains that each standard Object Head against which provision for expenditure appears constitutes a primary unit of appropriation. Annexure-I carries Royalty at code 15 under Object Class III (Goods and Services), Depreciation at code 61 and Suspense at code 43, both under Object Class VIII (Accounting Adjustments). There is no Object Head called 'Overheads'.<br><br><b>What the original paper asked<\/b><br>The same 'odd one out' question, but the options were Overtime Allowance, Overheads, Depreciation and Suspense, and the stem cited Rule 8 of DFPR 1978.<br><br><b>What has been changed, and why<\/b><br>The option set had to be repaired. Under Annexure-I to DFPR 2024, Overtime Allowance is no longer a separate Object Head at all - it has been absorbed into the composite Object Head 'Allowances' (code 07), which expressly enumerates 'Overtime Allowance' among the allowances it covers. With Overtime Allowance no longer a primary unit, the question would have had two correct answers, so that option has been replaced by Royalty, which is a live Object Head.<br><br><b>Trap-killers<\/b><br>The Accounting Adjustments class is where candidates come unstuck. Suspense, Depreciation, Reserves, Inter Account Transfers, Writes Off of Losses, Deduct Receipts and Deduct Recoveries are all standard Object Heads under Object Class VIII, even though none of them looks like ordinary expenditure.\"\n  },\n  {\n    \"id\": 25,\n    \"year\": \"2014\",\n    \"chapter\": \"Rule 18: Trading operations\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"Proposals for the purchase of commodities not intended for Government consumption but for sale to the public, and for fixing prices in respect of direct trading operations of Government, need not be referred to the Ministry of Finance for concurrence if the value of the transaction is below:\",\n    \"options\": [\n      \"Rs. 5 crore\",\n      \"Rs. 10 crore\",\n      \"Rs. 25 crore\",\n      \"Rs. 100 crore\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) Rs. 25 crore<\/b><br><br><b>Position under DFPR 2024<\/b><br>The proviso to <b>Rule 18<\/b> - 'Provided that proposals under clause (a) and (b), may not be referred to the Ministry of Finance for concurrence, if the value of the transaction is below Rupees twenty five crore.' Clause (a) is the purchase of commodities for sale or issue to the public, State Governments or any other agency; clause (b) is the fixing of prices in respect of direct trading operations of Government.<br><br><b>What the original paper asked<\/b><br>The 2014 paper asked the money limit above which a <i>Non-Plan<\/i> proposal on a new service or expansion of an existing service required the approval of the Committee on Non-Plan Expenditure.<br><br><b>What has been changed, and why<\/b><br>Both halves of that question are gone. The Plan \/ Non-Plan distinction was abolished, and the Committee on Non-Plan Expenditure with it. The stem has therefore been re-cast onto the one monetary threshold that DFPR 2024 has newly introduced in the same subject area - trading operations - so that the question continues to test a live figure.<br><br><b>Trap-killers<\/b><br>The exemption is confined to clauses (a) and (b). Clause (c) - proposals from Government companies and undertakings for fixation of prices for their products or stocks - carries <i>no<\/i> threshold and must go to the Ministry of Finance for concurrence whatever the value. Do not confuse this Rs. 25 crore figure with the identical figure in Rule 11(3) for negotiated, single tender or proprietary contracts.\"\n  },\n  {\n    \"id\": 26,\n    \"year\": \"2014\",\n    \"chapter\": \"Rule 8: Primary unit of appropriation\",\n    \"status\": \"Stem and options revised\",\n    \"question\": \"The competent authority to add, delete or amend the primary units of appropriation or to prescribe an entirely different set of such units is:\",\n    \"options\": [\n      \"the Associate Financial Adviser\",\n      \"the Head of the Department\",\n      \"the Finance Ministry, that is, the Department of Expenditure\",\n      \"the Secretary of the Ministry or Department concerned\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) the Finance Ministry, that is, the Department of Expenditure<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 8(4)<\/b> - 'The Finance Ministry may add, delete or amend the primary units of appropriation or prescribe an entirely different set of such units.' <b>Rule 3(1)(f)<\/b> defines 'Finance Ministry' as 'the Department of Expenditure, Ministry of Finance of the Government of India'.<br><br><b>What the original paper asked<\/b><br>The same authority, but the stem spoke only of adding to the primary units, and the correct option read simply 'Ministry of Finance'.<br><br><b>What has been changed, and why<\/b><br>Two refinements. The power in Rule 8(4) is now wider - 'add, delete or amend' rather than merely add - so the stem has been updated. And the correct option has been made precise, because DFPR 2024 draws a distinction that DFPR 1978 did not: 'Finance Ministry' in Rule 3(1)(f) means the Department of Expenditure, whereas 'Ministry of Finance' in Rule 3(1)(i) means 'the Departments concerned with the subject matter in the Ministry of Finance'. Rule 8(4) uses the former.<br><br><b>Trap-killers<\/b><br>The Secretary of the Department concerned has significant powers under Rule 11(2) and (3) and under the NER re-appropriation delegation of 03.06.2024, but no power over the object head structure. Under Rule 8(5)(ii) it is the Controller General of Accounts who assigns the numeric codes for Major, Sub-major, Minor, Sub- and Detailed Heads - but not the Object Head, which is the Finance Ministry's domain.\"\n  },\n  {\n    \"id\": 27,\n    \"year\": \"2014\",\n    \"chapter\": \"Rule 16: Expenditure on Schemes or Projects\",\n    \"status\": \"Options revised\",\n    \"question\": \"The Minister-in-charge of the Administrative Department together with the Finance Minister may approve original cost estimates with an outlay of:\",\n    \"options\": [\n      \"up to Rs. 100 crore\",\n      \"above Rs. 100 crore and up to Rs. 500 crore\",\n      \"above Rs. 500 crore and up to Rs. 1,000 crore\",\n      \"above Rs. 1,000 crore\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) above Rs. 500 crore and up to Rs. 1,000 crore<\/b><br><br><b>Position under DFPR 2024<\/b><br>Paragraph 8 of the OM dated 05.08.2016 at <b>Appendix-III (See Rule 16)<\/b> sets the approval ladder for Original Cost Estimates: up to Rs. 100 crore - Secretary of the Administrative Department; above Rs. 100 crore and up to Rs. 500 crore - Minister-in-charge of the Administrative Department; above Rs. 500 crore and up to Rs. 1,000 crore - 'Minister-in-charge of the Admn. Dept. and Finance Minister, except where special powers have been delegated by the Finance Ministry'; above Rs. 1,000 crore - Cabinet or the Committee of the Cabinet concerned with the subject.<br><br><b>What the original paper asked<\/b><br>The identical question, but the option set ran from 'less than Rs. 50 crores' up to 'Rs. 100 crores and above', reflecting the far lower thresholds then in force.<br><br><b>What has been changed, and why<\/b><br>Only the money bands. The four options have been replaced with the four bands of the current ladder so that the question tests the figures a candidate will actually be examined on. Note 1 to paragraph 8 is important: the limits refer to the <i>total size<\/i> of the scheme or project posed for appraisal, and include budgetary support, extra-budgetary resources, external aid, debt, equity, loans and State share.<br><br><b>Trap-killers<\/b><br>Keep the appraisal ladder and the approval ladder separate - they use the same money bands but different authorities. Appraisal: Financial Adviser up to Rs. 100 crore, SFC or DIB above Rs. 100 crore and up to Rs. 500 crore, EFC or PIB above Rs. 500 crore. Note 2 adds that participation of the Department of Expenditure in SFC or DIB meetings is mandatory for proposals above Rs. 300 crore.\"\n  },\n  {\n    \"id\": 28,\n    \"year\": \"2014\",\n    \"chapter\": \"Rule 21: Repeal and savings\",\n    \"status\": \"Stem revised\",\n    \"question\": \"To which of the following do the Delegation of Financial Powers Rules, 2024 not apply?\\n1. The Ministry of Defence and authorities subordinate to it in relation to expenditure debitable to Defence Services Estimates\\n2. The Departments of Atomic Energy and Space\\n3. The Department of Telecommunications\\n4. The Ministry of Railways and authorities subordinate to it\",\n    \"options\": [\n      \"1, 2 and 3 only\",\n      \"1, 2 and 4 only\",\n      \"2, 3 and 4 only\",\n      \"1, 2, 3 and 4\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct answer: (d) 1, 2, 3 and 4<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 21(2)<\/b> - 'Nothing contained in these rules shall apply to - (a) the Ministry of Railways and authorities subordinate to that Ministry; (b) the Ministry of Defence and authorities subordinate to that Ministry in relation to expenditure debitable to Defence Services Estimates; (c) the Departments of Atomic Energy and Space; (d) the Department of Telecommunications; (e) the Government of India's representatives abroad.' All four items listed in the question fall within clauses (a) to (d).<br><br><b>What the original paper asked<\/b><br>The same four items, framed on DFPR 1978.<br><br><b>What has been changed, and why<\/b><br>Only the year in the stem. The exclusion list has been carried over unchanged from Rule 26 of DFPR 1978, with the addition of clause (e) for representatives abroad, whose powers are to be determined by rules or orders issued separately in consultation with the Finance Ministry.<br><br><b>Trap-killers<\/b><br>Exclusion from the Rules does not mean freedom from the object head discipline. <b>Note 1<\/b> to Rule 21 requires the Ministry of Railways, the Ministry of Defence and authorities subordinate to it, and the Departments of Atomic Energy, Space and Telecommunications 'to align their Primary units of Appropriation as far as possible on the lines provided in rule 8'.\"\n  },\n  {\n    \"id\": 29,\n    \"year\": \"2014\",\n    \"chapter\": \"Rule 19: Dismantlement of public buildings\",\n    \"status\": \"Answer revised - key changed\",\n    \"question\": \"The Departments of the Government of India and Administrators have full powers to sanction dismantlement of purely temporary structures. A 'purely temporary structure' means a structure the life of which is not more than:\",\n    \"options\": [\n      \"one year\",\n      \"two years\",\n      \"three years\",\n      \"five years\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) two years<\/b><br><br><b>Position under DFPR 2024<\/b><br>The Explanation to <b>Rule 19<\/b> - 'for the purposes of this rule, <i>a purely temporary structure<\/i> mean a structure, the life of which is not more than two years.' Condition (iv) to the same rule gives Departments and Administrators full powers to sanction dismantlement of such structures, and the 2025 paper has already tested this two-year figure directly.<br><br><b>What the original paper asked<\/b><br>The identical question, under <b>Rule 24 of DFPR 1978<\/b>, where the answer key rested on the longer period then prescribed.<br><br><b>What has been changed, and why<\/b><br>The options have been left as they were, but the <b>correct answer has changed<\/b>. DFPR 2024 has shortened the definition of a purely temporary structure to two years, which materially narrows the class of structures a Department may dismantle on its own full powers - anything with a longer life is an ordinary public building and attracts the full conditions in Rule 19. This is one of the most examinable numeric changes in the new Rules, and the 2023 paper's answer on the same question is now obsolete.<br><br><b>Trap-killers<\/b><br>Remember the sequence for an ordinary public building under Rule 19: full powers to sanction dismantlement, but only with the concurrence of the Financial Adviser; only after ascertaining that no other Department needs the building; only if it is structurally dangerous or beyond economic repair, certified as such by the appropriate technical authority, or the site is needed for a more important Government building; and disposal by public auction through the CPWD or the local PWD.\"\n  },\n  {\n    \"id\": 30,\n    \"year\": \"2015\",\n    \"chapter\": \"Rule 12: Powers of Subordinate Authorities\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"Powers conferred by a Department of the Central Government upon a subordinate authority cannot be re-delegated in respect of:\\n1. Re-appropriation of funds\\n2. Write-off of losses\\n3. Appraisal and approval of Schemes or Projects\\nWhich of the above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"1 and 3 only\",\n      \"2 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) 1 and 3 only<\/b><br><br><b>Position under DFPR 2024<\/b><br>The proviso to <b>Rule 12(2)<\/b> bars re-delegation in exactly three cases: 'Rule 10-Re-appropriation of funds; Rule 15-Waiver of recovery of overpayment made to Government servants; and Rule 16-Appraisal and Approval of Schemes or Projects.' Items 1 and 3 are on that list. Write-off of losses is not - on the contrary, <b>Rule 11(5)<\/b> expressly allows a Secretary to confer powers under Rule 13 upon an Administrator, a Head of the Department or any other subordinate authority.<br><br><b>What the original paper asked<\/b><br>The 2015 paper listed creation of posts, write-off of losses, and re-appropriation exceeding 10 per cent of the original budget provision, and the key was that all three could not be re-delegated.<br><br><b>What has been changed, and why<\/b><br>The entire bar list has been replaced. Creation of posts is no longer a DFPR subject; write-off of losses has moved from Schedule VII to Rule 13 and has become <i>re-delegable<\/i>; and the 10 per cent ceiling on re-appropriation has been replaced by an absolute prohibition on re-delegating Rule 10. The statements have therefore been re-drafted, with write-off deliberately retained as the trap statement because it has switched sides.<br><br><b>Trap-killers<\/b><br>The write-off delegation has its own internal ceilings under the Government of India's decision (1) to Rule 13: powers of write-off delegated to a Head of the Department must not exceed 10 per cent of the power of the Department, and Ministries other than the Department of Revenue may re-delegate write-off up to only Rs. 5,000 in each case of loss of revenue to Heads of Departments.\"\n  },\n  {\n    \"id\": 31,\n    \"year\": \"2015\",\n    \"chapter\": \"Annexure-I: List of Object Heads\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"Which of the following are included in the Object Head 'Infrastructural Assets'?\\n1. Irrigation projects\\n2. Bridges and tunnels\\nSelect the correct answer using the code given below:\",\n    \"options\": [\n      \"1 only\",\n      \"2 only\",\n      \"Both 1 and 2\",\n      \"Neither 1 nor 2\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) Both 1 and 2<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Annexure-I, code 73<\/b>, under Object Class VI (Non-Financial Assets) - 'Infrastructural Assets: It will include procurement of infrastructural assets such as roads, bridges, tunnels, irrigation projects, power projects, sports infrastructure, water and sewage projects, railway assets, ships, ports, satellites, satellite launch vehicles, airports, aircrafts, motor boats, railway locomotives and rolling stock, other infrastructural projects (include cable lines, sewage systems, rain water harvesting, solar systems, telecom towers, transmission lines and electricity towers, etc).' Both items appear in that enumeration.<br><br><b>What the original paper asked<\/b><br>The 2015 paper asked which of 'civil works and irrigation' and 'embankment and drainage works' were <i>Public works<\/i> in terms of DFPR 1978.<br><br><b>What has been changed, and why<\/b><br>The definition of 'Public works' has been dropped altogether from Rule 3 of DFPR 2024, along with 'contingent expenditure' and 'miscellaneous expenditure'. Works are no longer classified through a definition in the Rules; they are classified through the Object Head structure in Annexure-I. The stem has therefore been re-cast onto the Object Head that now performs the same function, keeping irrigation in the question so that the link to the original is visible.<br><br><b>Trap-killers<\/b><br>Do not confuse 'Infrastructural Assets' (code 73) with 'Buildings and Structures' (code 72), which covers office buildings, residential buildings, hospitals, laboratories, auditoriums, light houses, shelters, public monuments and land improvement. Also distinguish both from the revenue Object Head 'Minor civil and electric Works' (code 27), which covers repairs and maintenance of minor civil and electrical works.\"\n  },\n  {\n    \"id\": 32,\n    \"year\": \"2015\",\n    \"chapter\": \"Rule 16: Expenditure on Schemes or Projects\",\n    \"status\": \"Options revised\",\n    \"question\": \"The competent authority for approval of original cost estimates of less than Rs. 50 crore is:\",\n    \"options\": [\n      \"the Secretary of the Administrative Department\",\n      \"the Minister-in-charge of the Administrative Ministry\",\n      \"the Cabinet\",\n      \"the Public Investment Board\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) the Secretary of the Administrative Department<\/b><br><br><b>Position under DFPR 2024<\/b><br>Paragraph 8 of the OM dated 05.08.2016 at <b>Appendix-III (See Rule 16)<\/b> provides that Original Cost Estimates of a cost 'Up to 100' crore are approved by the 'Secretary of the Administrative Department'. An estimate of less than Rs. 50 crore falls within that band.<br><br><b>What the original paper asked<\/b><br>The identical stem. Under the delegation then in force the answer was the Minister-in-charge of the Administrative Ministry.<br><br><b>What has been changed, and why<\/b><br>The stem has been left untouched, but the <b>answer has moved down one level<\/b>. Approval up to Rs. 100 crore now rests with the Secretary of the Administrative Department, and the Minister-in-charge enters only in the band above Rs. 100 crore and up to Rs. 500 crore. The option list has been re-ordered so that both the old and the new answers appear, which is exactly how UPSC frames the trap after a delegation is enhanced.<br><br><b>Trap-killers<\/b><br>Paragraph 8, Note 3, imposes a rider that is easy to overlook: delegated powers 'should be exercised only when the budgetary allocation or medium-term scheme outlay as approved by Department of Expenditure is available'. The Public Investment Board never <i>approves<\/i> - it appraises, and only above Rs. 500 crore.\"\n  },\n  {\n    \"id\": 33,\n    \"year\": \"2015\",\n    \"chapter\": \"Rule 19: Dismantlement of public buildings\",\n    \"status\": \"Retained - renumbered only\",\n    \"question\": \"A public building whose dismantlement has been sanctioned by a Department of the Government of India shall ordinarily be disposed of by public auction through:\",\n    \"options\": [\n      \"the Central Public Works Department, or the local Public Works Department where the CPWD does not operate\",\n      \"the Municipal Corporation of the area concerned\",\n      \"the Ministry of Housing and Urban Affairs\",\n      \"the Ministry of Rural Development\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) the Central Public Works Department, or the local Public Works Department where the CPWD does not operate<\/b><br><br><b>Position under DFPR 2024<\/b><br>Condition (iii) to <b>Rule 19<\/b> - 'A public building, the dismantlement of which is sanctioned in exercise of the power conferred by this rule, shall be disposed of by public auction through the Central Public Works Department or the local Public Works Department in areas where the Central Public Works Department does not operate unless specific prior approval of the Competent Authority is taken for disposal of buildings to an identified party.'<br><br><b>What the original paper asked<\/b><br>The identical point, under <b>Rule 24 of DFPR 1978<\/b>.<br><br><b>What has been changed, and why<\/b><br>The rule has been renumbered - the Concordance Table shows Rule 24 of DFPR 1978 'Shifted as Rule-19' - and one new escape clause has been added at the end of the condition: disposal to an identified party is now permissible if the specific prior approval of the Competent Authority is obtained. The question is otherwise retained as set.<br><br><b>Trap-killers<\/b><br>Rule 19 opens with a condition candidates routinely miss: the full powers to sanction dismantlement are exercisable only 'with the concurrence of their Financial Advisers'. Conditions (i) and (ii) add that the building must first be ascertained not to be required by any other Department, and must be structurally dangerous, beyond economic repairs and certified as such, or its site needed for a more important Government building.\"\n  },\n  {\n    \"id\": 34,\n    \"year\": \"2015\",\n    \"chapter\": \"Annexure-II: General conditions for incurring expenditure\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"Consider the following statements:\\n1. Subordinate authorities can exercise the same financial powers in respect of capital expenditure as they can in respect of revenue expenditure, except where the powers are specifically restricted.\\n2. An officer appointed to perform the current duties of a post in addition to his own can exercise the financial powers vested in the full-fledged incumbent of the post.\\n3. Expenditure already incurred under an emergent situation by an authority in excess of its powers is to be treated as regular expenditure.\\nWhich of the statements given above are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) 1 and 2 only<\/b><br><br><b>Position under DFPR 2024<\/b><br>Statement 1 is correct - <b>Annexure-II, condition (4)<\/b>: 'subordinate authorities can exercise the same financial powers in respect of capital expenditure as they can exercise in respect of revenue expenditure, except in case of those items where the powers may be specifically restricted to revenue expenditure by the Department of the Government of India concerned.' Statement 2 is correct - <b>Annexure-II, condition (5)<\/b>, in terms.<br><br><b>Why statement 3 is wrong<\/b><br><b>Annexure-II, condition (3)<\/b> says the opposite: such expenditure 'should be treated as <i>irregular<\/i> expenditure', to be regularised by an ex-post facto sanction with the concurrence of the Financial Adviser and the approval of the Administrative Secretary - and these powers are not to be exercised where powers vest with the Cabinet.<br><br><b>What the original paper asked<\/b><br>The 2015 paper proceeded on the footing that an officer appointed to perform current duties 'cannot exercise statutory powers of that post', and asked what 'statutory powers' meant in that context, offering powers derived from the Fundamental Rules and the CCS (CCA) Rules among the options.<br><br><b>What has been changed, and why<\/b><br>DFPR 2024 has reversed the premise. Annexure-II, condition (5) now provides that the officer <i>can<\/i> exercise the financial powers of the full-fledged incumbent, and the expression 'statutory powers' has disappeared from the Rules altogether. A question asking what statutory powers mean therefore has no basis in the current text, so the item has been rebuilt as a consider-the-following on Annexure-II, with the reversal itself as statement 2. The 2025 paper has already tested this reversal.\"\n  },\n  {\n    \"id\": 35,\n    \"year\": \"2015\",\n    \"chapter\": \"Annexure-II: General conditions for incurring expenditure\",\n    \"status\": \"Retained - unchanged\",\n    \"question\": \"The powers delegated to the Departments of the Government of India are to be exercised by the issue of formal sanctions in the name of:\",\n    \"options\": [\n      \"the President\",\n      \"the Vice-President\",\n      \"the Prime Minister\",\n      \"the Cabinet Secretary\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) the President<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Annexure-II, condition (1)<\/b> - 'The powers delegated to the Departments of the Government of India are to be exercised by the issue of formal sanctions in the name of the President, such sanctions being authenticated by the officers authorised to do so under article 77 of the Constitution.'<br><br><b>What the original paper asked<\/b><br>The identical point, which in DFPR 1978 appeared among the general conditions annexed to the Rules.<br><br><b>What has been changed, and why<\/b><br>Nothing of substance. The general conditions have been consolidated into <b>Annexure-II (See Rule 12)<\/b> of DFPR 2024 and given the heading 'General Conditions for incurring expenditure'. Condition (1) reproduces the earlier position, including the reference to authentication under Article 77.<br><br><b>Trap-killers<\/b><br>Do not confuse the name in which a sanction issues with the endorsements required when it is communicated. Under <b>Rule 20(1)<\/b>, where the Finance Ministry's consent is required, the sanction must carry the clause 'This order \/ memorandum issues with the concurrence of the Ministry of Finance (Department of Expenditure)...'; under <b>Rule 20(2)<\/b>, where the sanction issues on the advice of the Internal or Integrated Financial Adviser, it must carry the clause recording that advice.\"\n  },\n  {\n    \"id\": 36,\n    \"year\": \"2015\",\n    \"chapter\": \"Rule 7: Sanction of expenditure\",\n    \"status\": \"Retained - renumbered only\",\n    \"question\": \"Expenditure can be incurred against a sanction only when funds are made available to meet the expenditure or liability by a valid:\",\n    \"options\": [\n      \"appropriation or re-appropriation\",\n      \"demand draft\",\n      \"proposal\",\n      \"statement of expenditure\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) appropriation or re-appropriation<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 7(1)<\/b> - 'All expenditure shall require both, sanction and Appropriation. Expenditure can be incurred against a sanction only when funds are made available to meet the expenditure or liability by valid appropriation or Re-appropriation.' The opening sentence is the key one: sanction alone is not enough, and appropriation alone is not enough.<br><br><b>What the original paper asked<\/b><br>The identical point, under <b>Rule 6 of DFPR 1978 (Effect of sanction)<\/b>.<br><br><b>What has been changed, and why<\/b><br>Only the rule number - the Concordance Table shows Rule 6 of DFPR 1978 'Shifted as Rule-7'. The 2024 drafting is in fact stronger, because it opens with the express proposition that all expenditure requires both sanction and appropriation, which DFPR 1978 left to be inferred.<br><br><b>Trap-killers<\/b><br>Pair this with Rule 7(2) on recurring expenditure, where funds for the <i>first year<\/i> may also come from an advance from the Contingency Fund, and the sanction then remains effective for each subsequent year subject to appropriation in that year and to the terms of the sanction. Note that the Contingency Fund route is available in Rule 7(2) but is not mentioned in Rule 7(1).\"\n  },\n  {\n    \"id\": 37,\n    \"year\": \"2015\",\n    \"chapter\": \"Rule 12: Powers of Subordinate Authorities\",\n    \"status\": \"Options revised\",\n    \"question\": \"Under which one of the following Rules do the Departments of the Government of India have the power to declare any Gazetted Officer subordinate to them as the Head of Office?\",\n    \"options\": [\n      \"Rule 11\",\n      \"Rule 12\",\n      \"Rule 14\",\n      \"Rule 16\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) Rule 12<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 12(4)<\/b> - 'Departments of the Government of India, Administrators and Heads of the Departments shall have the power to declare any Gazetted Officer subordinate to them as the Head of the Office for the purpose of these rules', subject to two provisos: the Head of Office exercises only such powers as are delegated to him, and not more than one Gazetted Officer may be declared Head of Office for the same office or establishment unless the offices are distinctly separate.<br><br><b>What the original paper asked<\/b><br>The same question, with the options Rule 14, Rule 16, Rule 21 and Schedule V to Rule 13 - the key being <b>Rule 14 of DFPR 1978 (Head of Office)<\/b>.<br><br><b>What has been changed, and why<\/b><br>The Concordance Table records <b>Rule 14 of DFPR 1978 as 'Deleted'<\/b> - there is no longer a standalone rule on the Head of Office. The power has been folded into Rule 12(4), inside the general rule on powers of subordinate authorities. The options have been replaced with the current rule numbers, and 'Schedule V to Rule 13' has been dropped because Schedules I to VII stand deleted.<br><br><b>Trap-killers<\/b><br>The three surviving rule numbers in the options are all real and all tempting: Rule 11 is indents, contracts and purchases; Rule 14 is insurance of Government property; Rule 16 is expenditure on Schemes or Projects. Note that the power to declare a Head of Office is available not only to Departments but also to Administrators and Heads of Departments.\"\n  },\n  {\n    \"id\": 38,\n    \"year\": \"2016-17\",\n    \"chapter\": \"Rule 3: Definitions\",\n    \"status\": \"Retained - unchanged\",\n    \"question\": \"The transfer by a Competent Authority of funds from one primary unit of appropriation to another, to meet additional expenditure within the same Section of the grant, is called:\",\n    \"options\": [\n      \"Allotment\",\n      \"Modification\",\n      \"Appropriation\",\n      \"Re-appropriation\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct answer: (d) Re-appropriation<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 3(1)(k)<\/b> - 'Re-appropriation means transfer, by a Competent Authority, of funds from one primary unit of appropriation to another to meet additional expenditure within the same Section (Revenue Section and Capital Section) of the grant or Appropriation.'<br><br><b>What the original paper asked<\/b><br>The same definition, in the shorter form used by DFPR 1978: transfer of funds from one primary unit of appropriation to another such unit.<br><br><b>What has been changed, and why<\/b><br>The definition survives in the same rule, but DFPR 2024 has added two qualifying elements which have been written into the stem: the transfer must be made by a <i>Competent Authority<\/i>, and it must be <i>within the same Section<\/i> - Revenue or Capital - of the grant or Appropriation. That second element is now enforced independently by Rule 10(6): 'No Re-appropriation can be made from Capital to Revenue Section of the Grant or vice versa.'<br><br><b>Trap-killers<\/b><br>Contrast Rule 3(1)(c), where 'Appropriation' means the assignment of funds to defray charges in respect of services indicated in the voted or charged section. Appropriation assigns; re-appropriation transfers between assigned units. 'Allotment' is the marginal heading of Rule 9 and describes distribution of the grant among controlling and disbursing officers, not a transfer between object heads.\"\n  },\n  {\n    \"id\": 39,\n    \"year\": \"2016-17\",\n    \"chapter\": \"Rule 6: Residuary financial powers\",\n    \"status\": \"Retained - unchanged\",\n    \"question\": \"The financial powers of the Government of India which have not been delegated to a subordinate authority shall vest in:\",\n    \"options\": [\n      \"the Comptroller and Auditor General\",\n      \"the Finance Ministry\",\n      \"the Controller General of Accounts\",\n      \"the Head of the Department\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) the Finance Ministry<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 6<\/b> - 'All financial powers, not specifically delegated to any authority by these rules including creation and abolition of posts, shall vest in the Finance Ministry.' Rule 3(1)(f) confines that expression to the Department of Expenditure.<br><br><b>What the original paper asked<\/b><br>The identical point, under <b>Rule 5 of DFPR 1978<\/b>.<br><br><b>What has been changed, and why<\/b><br>Only the rule number, Rule 5 having been 'Shifted as Rule-6', and the year reference dropped from the stem. The new words 'including creation and abolition of posts' broaden the rule but do not disturb this answer.<br><br><b>Trap-killers<\/b><br>The Controller General of Accounts does appear in DFPR 2024, but in a wholly different role - under Rule 8(5)(ii) he assigns the numeric code numbers for Major, Sub-major, Minor, Sub- and Detailed Heads for the Union and States. The C&AG appears only in Rule 10(10)(v), where his prior approval is needed if Secret Service Expenditure is augmented by 25 per cent or more of the original provision.\"\n  },\n  {\n    \"id\": 40,\n    \"year\": \"2016-17\",\n    \"chapter\": \"Rule 3: Definitions\",\n    \"status\": \"Options revised\",\n    \"question\": \"'Administrator' means:\",\n    \"options\": [\n      \"a Head of the Department declared as such by his Department\",\n      \"a Gazetted Officer designated as Head of Office\",\n      \"an Administrator of a Union territory appointed under Article 239 of the Constitution\",\n      \"an Administrative Officer of an attached or subordinate office\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) an Administrator of a Union territory appointed under Article 239 of the Constitution<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 3(1)(a)<\/b> - 'Administrator means an Administrator of a Union territory, by whatever name designated, appointed under Article 239 of the Constitution.' The words 'by whatever name designated' cover Lieutenant Governor, Chief Commissioner and Administrator alike.<br><br><b>What the original paper asked<\/b><br>The same definition, from Rule 3 of DFPR 1978, where the correct option read simply 'Administrator of a Union Territory, by whatever name designated'.<br><br><b>What has been changed, and why<\/b><br>The definition is unchanged in substance and sits in the same rule. Only the correct option has been expanded to carry the constitutional anchor - 'appointed under Article 239 of the Constitution' - which DFPR 2024 states expressly, and the two nearby definitions in Rule 3(1)(g) and (h) have been used as fresh distractors so that the three defined functionaries are tested against each other.<br><br><b>Trap-killers<\/b><br>Administrators carry powers of their own throughout DFPR 2024, and are not merely a species of Head of the Department. See Rule 12(2) and (3), Rule 12(4) on declaring a Head of Office, Rule 15(1) on waiver of recovery, Rule 17 on grants-in-aid and loans, and Rule 19 on dismantlement of public buildings. Under Rule 13 they also have their own write-off limits, lower than those of a Department.\"\n  },\n  {\n    \"id\": 41,\n    \"year\": \"2016-17\",\n    \"chapter\": \"Rule 1: Short title and commencement\",\n    \"status\": \"Stem and options revised\",\n    \"question\": \"The Delegation of Financial Powers Rules, 2024 came into force with effect from:\",\n    \"options\": [\n      \"the 1st day of January, 2024\",\n      \"the 1st day of April, 2024\",\n      \"the 1st day of July, 2024\",\n      \"the 1st day of August, 2024\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) the 1st day of April, 2024<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 1<\/b> - '(1) These rules may be called the Delegation of Financial Powers Rules, 2024. (2) They shall come into force with effect from the 1st day of April, 2024.' The date is confirmed by the Ministry of Finance, Department of Expenditure OM No. 01(14)\/2016-E.II(A)(Part-III) dated 01.04.2024, which carries the Government of India's decisions under Rules 10, 13 and 15.<br><br><b>What the original paper asked<\/b><br>The same question about the commencement of DFPR 1978, where the answer was the 1st day of August, 1978.<br><br><b>What has been changed, and why<\/b><br>The stem and the entire option set have been replaced, because the Rules being examined are now the 2024 Rules. This is the single most likely opening question on the subject in any forthcoming paper, and the commencement date carries a practical consequence: under the first proviso to Rule 21(1), everything done before 1 April 2024 - sanctions, orders, declarations and actions - continues in force unless specifically cancelled or revoked.<br><br><b>Trap-killers<\/b><br>Beware of two neighbouring dates in the booklet: 23.02.2024, the date of the Budget Division OM at Appendix-I revising the New Service and New Instrument of Service limits, and 03.06.2024, the date of the OM delegating re-appropriation of North East Region funds to the Secretary concerned. Neither is the commencement date.\"\n  },\n  {\n    \"id\": 42,\n    \"year\": \"2016-17\",\n    \"chapter\": \"Related Orders: Compendium on posts dated 05.01.2024\",\n    \"status\": \"Options revised\",\n    \"question\": \"Which one of the following statements regarding a supernumerary post is not correct?\",\n    \"options\": [\n      \"It is a shadow post\",\n      \"It stands abolished as soon as the officer for whom it is created vacates it\",\n      \"It is created for an indefinite period, as other permanent posts are\",\n      \"It is personal to the officer for whom it is created and no other officer can be appointed against such a post\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) It is created for an indefinite period, as other permanent posts are<\/b><br><br><b>Position under DFPR 2024<\/b><br>Paragraph <b>4.2<\/b> of the compendium dated 05.01.2024 - 'Supernumerary post(s) shall be personal to the officer(s) for whom it is created and for a limited period to be specified in the order itself. It shall stand abolished as soon as the officer(s) for whom it is created vacates it on account of retirement\/promotion\/accommodation against a regular post\/or any other reason.' A post that is expressly for a limited period, and that dies with the vacancy, cannot be for an indefinite period.<br><br><b>What the original paper asked<\/b><br>The same 'not correct' question, but option (b) read 'It is always a permanent post'.<br><br><b>What has been changed, and why<\/b><br>That option had to go. Under paragraph 4.2 a supernumerary post is neither permanent nor of indefinite duration, so the original item now had <i>two<\/i> incorrect options and no single key. Option (b) has been replaced by the correct proposition drawn verbatim from paragraph 4.2, leaving option (c) as the sole incorrect statement.<br><br><b>Trap-killers<\/b><br>Paragraph 4.1 supplies the point most often missed: 'The Competent Authority for creation of posts and procedure in respect of supernumerary posts shall be the same as for regular posts.' So a supernumerary post at Senior Administrative Grade or above still requires Cabinet approval, and below that level the approval of the Department of Expenditure.\"\n  },\n  {\n    \"id\": 43,\n    \"year\": \"2016-17\",\n    \"chapter\": \"Rule 13: Powers of Subordinate Authorities to write off loss\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"The monetary limit up to which an Administrator of a Union territory may write off, in each case, irrecoverable losses of stores due to theft, frauds or negligence is:\",\n    \"options\": [\n      \"Rs. 2,00,000\",\n      \"Rs. 5,00,000\",\n      \"Rs. 10,00,000\",\n      \"Rs. 50,00,000\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) Rs. 2,00,000<\/b><br><br><b>Position under DFPR 2024<\/b><br>The table under the Government of India's decision (1) to <b>Rule 13<\/b> fixes, for irrecoverable losses of stores or of public money, the limits for Administrators of the Union Territories at '(a) Rs. 2,00,000 for losses of stores due to theft, frauds or negligence' and '(b) Rs. 5,00,000 for other cases'. The corresponding figures for a Department of the Government of India are Rs. 5,00,000 and Rs. 50,00,000.<br><br><b>What the original paper asked<\/b><br>The 2016-17 paper asked the powers of the Administrator, Andaman and Nicobar Islands, in regard to expenditure on schemes other than those relating to works - a figure drawn from the Schedules to DFPR 1978.<br><br><b>What has been changed, and why<\/b><br>The Concordance Table records <b>Schedules I to VII as 'Deleted'<\/b>, so scheme-wise and Administrator-wise expenditure ceilings no longer appear in the Rules at all; Rule 13 now provides simply that write-off powers 'shall be as per the conditions and limits as may be specified by the Finance Ministry from time to time'. The one place where Administrators still carry named money limits is the write-off table, so the stem has been re-cast onto it.<br><br><b>Trap-killers<\/b><br>Four conditions in the Government of India's decision (1) govern every write-off: the loss must not disclose a defect in rules or procedure; there must have been no serious negligence calling for disciplinary action; a thorough and searching investigation must precede the decision; and a quarterly statement of write-offs must go to the Integrated Finance Division. Note also paragraph 8: losses arising out of one incident must not be split up and written off separately on different dates to avoid the sanction of a higher authority.\"\n  },\n  {\n    \"id\": 44,\n    \"year\": \"2016-17\",\n    \"chapter\": \"Role of the Financial Adviser\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"Which of the following are functions of the Financial Adviser?\\n1. To ensure that the provisions governing re-appropriation of funds are strictly adhered to\\n2. To concur in the waiver of recovery of overpayment up to Rs. 2,00,000 in each individual case\\n3. To grant in-principle approval for initiating a project after examining its feasibility and the availability of financial resources\\n4. To approve the creation of posts below the Senior Administrative Grade\\nSelect the correct answer using the code given below:\",\n    \"options\": [\n      \"1, 2 and 3 only\",\n      \"1, 3 and 4 only\",\n      \"2, 3 and 4 only\",\n      \"1, 2, 3 and 4\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) 1, 2 and 3 only<\/b><br><br><b>Position under DFPR 2024<\/b><br>Statement 1 - <b>Rule 10(9)(vii)<\/b>: Ministries or Departments must exercise re-appropriation powers 'in consultation with the respective Financial Advisors, who shall ensure that the provisions of these rules are strictly adhered to.' Statement 2 - <b>Rule 15(2)<\/b>: waiver up to Rs. 2,00,000 in the case of each individual is 'with the concurrence of Financial Advisers of the Department'. Statement 3 - paragraph 5 of the OM at <b>Appendix-III<\/b>: 'In-principle approval for initiating a project will be granted by the Financial Adviser concerned after examining project feasibility and availability of financial resources.'<br><br><b>Why statement 4 is wrong<\/b><br>Under paragraph 3.5 of the compendium dated 05.01.2024, creation of posts below the Senior Administrative Grade is approved by the <i>Department of Expenditure<\/i>, not by the Financial Adviser. The Financial Adviser's role there is only to route the proposal through the Integrated Financial Division.<br><br><b>What the original paper asked<\/b><br>The 2016-17 paper listed four items of work said to be handled by Internal Financial Advisers - scrutiny of budget proposals before they went to the Ministry of Finance, screening of supplementary demands, scrutiny of re-delegation proposals, and watching the settlement of audit objections and inspection reports.<br><br><b>What has been changed, and why<\/b><br>That list came from material appended to DFPR 1978 which has not been carried into DFPR 2024. The new Rules do not set out a consolidated charter of IFA duties; instead the Financial Adviser's functions are distributed across individual rules. The statement set has therefore been rebuilt from the specific provisions of DFPR 2024 and its appendices, which is what can now be examined.\"\n  },\n  {\n    \"id\": 45,\n    \"year\": \"2016-17\",\n    \"chapter\": \"Related Orders: Compendium on posts dated 05.01.2024\",\n    \"status\": \"Stem revised\",\n    \"question\": \"A post lying vacant for five years or more stands abolished, and can thereafter be revived only with the approval of:\",\n    \"options\": [\n      \"the Minister-in-charge of the Ministry concerned\",\n      \"the Secretary of the Ministry concerned\",\n      \"the Department of Expenditure\",\n      \"the Financial Adviser of the Ministry concerned\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) the Department of Expenditure<\/b><br><br><b>Position under DFPR 2024<\/b><br>Paragraph <b>5.1<\/b> of the compendium dated 05.01.2024 - 'A post lying vacant for more than 5 years from the date of creation or date of falling vacant, shall stand abolished.' Paragraph 5.7 adds that such posts 'are deemed to be abolished whether or not abolition order is issued by the Administrative Ministry\/Department', and paragraph <b>5.8<\/b> fixes the approving authority for revival, for <i>all<\/i> posts, as the Department of Expenditure.<br><br><b>What the original paper asked<\/b><br>The identical point, but on a <b>two-year<\/b> vacancy period.<br><br><b>What has been changed, and why<\/b><br>The period has been lengthened from two years to five, so the number in the stem had to be corrected. The authority is unchanged. Paragraph 5.2 lists the only five circumstances in which revival will be considered at all: recruitment initiated within four years of the vacancy arising but appointment orders not issued within five years; specific Court directions requiring the post to be filled; delay caused by Court orders on seniority lists; promotion posts under reservation quota that could not be filled for want of eligible feeder-grade candidates; and posts essential for functioning for which matching savings can be provided by surrendering live posts.<br><br><b>Trap-killers<\/b><br>Paragraph 5.5 is the sting in the tail: once a post stands abolished and is not covered by paragraph 5.2, it 'shall not be filled, except by creating it de novo' by following the full creation procedure - which for Senior Administrative Grade and above means going back to the Cabinet.\"\n  },\n  {\n    \"id\": 46,\n    \"year\": \"2016-17\",\n    \"chapter\": \"Related Orders: Compendium on posts dated 05.01.2024\",\n    \"status\": \"Stem revised\",\n    \"question\": \"The competent authority to approve the creation of posts equivalent to Senior Administrative Grade and above, that is, Pay Level-14 and above, is:\",\n    \"options\": [\n      \"the Cabinet\",\n      \"the Finance Minister\",\n      \"the Minister-in-charge\",\n      \"the Cabinet Secretary\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) the Cabinet<\/b><br><br><b>Position under DFPR 2024<\/b><br>Paragraph <b>3.5<\/b> of the compendium dated 05.01.2024 lays down the approving authority for creation of posts: 'Posts equivalent to SAG and above levels [Pay Level-14 and above] - Cabinet' and 'Posts below SAG Level [Below Pay Level-14] - Department of Expenditure'. Paragraph 3.1 explains the source of the Cabinet's role: such creations are to be submitted to the Cabinet 'in terms of the Transaction of Business Rules 1961', with the views of the Department of Expenditure obtained at the Draft Cabinet Note stage.<br><br><b>What the original paper asked<\/b><br>The same authority, expressed in terms of 'Joint Secretary and above level posts'.<br><br><b>What has been changed, and why<\/b><br>The answer is unchanged, but the source and the descriptor have both moved. Creation of posts left the DFPR entirely when Rule 11 of DFPR 1978 was deleted; the governing text is now the compendium of 05.01.2024 printed in the booklet. That compendium describes the threshold by pay level - Senior Administrative Grade, Pay Level-14 and above - rather than by designation, so the stem has been updated accordingly.<br><br><b>Trap-killers<\/b><br>For <b>Autonomous Bodies<\/b>, the parallel compendium dated 04.01.2024 adds a further category: creation of posts at SAG and above levels <i>and all Chief Executive posts irrespective of pay level<\/i> goes to the Cabinet. The Chief Executive rider applies only to Autonomous Bodies, not to Ministries, Departments, attached or subordinate offices.\"\n  },\n  {\n    \"id\": 47,\n    \"year\": \"2016-17\",\n    \"chapter\": \"Rule 5: General conditions on powers to sanction expenditure\",\n    \"status\": \"Retained - renumbered only\",\n    \"question\": \"Expenditure which involves the introduction of a new principle or practice likely to lead to increased expenditure in future shall require the previous consent of:\",\n    \"options\": [\n      \"the Financial Adviser concerned\",\n      \"the Controller General of Accounts\",\n      \"the Secretary of the Ministry concerned\",\n      \"the Finance Ministry\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct answer: (d) the Finance Ministry<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 5(1)<\/b> - 'No Authority shall sanction expenditure or advances without the previous consent of the Finance Ministry if it involves the introduction of a new principle or practice likely to lead to increased expenditure in future.' Note that it covers advances as well as expenditure, and that the bar is absolute - it applies to <i>no Authority<\/i>, however senior.<br><br><b>What the original paper asked<\/b><br>The identical point, under <b>Rule 4 of DFPR 1978 (General Limitation on power to sanction expenditure)<\/b>.<br><br><b>What has been changed, and why<\/b><br>Only the rule number and the marginal heading - the Concordance Table shows Rule 4 of DFPR 1978 'Shifted as Rule 5', now headed 'General conditions on powers to sanction expenditure'. The substance is carried forward verbatim.<br><br><b>Trap-killers<\/b><br>Rule 5(2) is the companion sub-rule and a frequent distractor source: 'A Subordinate Authority shall exercise the power to sanction expenditure subject to any general or special order or direction which the authority delegating or re-delegating such power may issue or prescribe from time to time.' Sub-rule (1) is about the Finance Ministry's consent; sub-rule (2) is about the delegating authority's directions.\"\n  },\n  {\n    \"id\": 48,\n    \"year\": \"2016-17\",\n    \"chapter\": \"Annexure-II: General conditions for incurring expenditure\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"A Department of the Government of India may acquire land, provided a separate budget is approved for the purpose, subject to obtaining a certificate that no Central Government land is available, from:\",\n    \"options\": [\n      \"NITI Aayog\",\n      \"the State Government in whose territory the land is situated\",\n      \"the CPWD, Directorate of Estates or Ministry of Housing and Urban Affairs\",\n      \"the Finance Ministry through the Financial Adviser\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) the CPWD, Directorate of Estates or Ministry of Housing and Urban Affairs<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Annexure-II, condition (10)<\/b> - 'the Departments of the Government of India may acquire land provided a separate budget is approved for this purpose. Such purchases would be subject to obtaining certificate from Central Public Work Department\/Directorate of Estates\/Ministry of Housing and Urban Affairs that there is no Central Government land available for this purpose.' The same condition requires all purchases of land from a private party, with or without buildings, to be made in consultation with the Ministry of Housing and Urban Affairs or the CPWD, or the competent authorities of the State Government concerned, to determine the reasonableness of the price.<br><br><b>What the original paper asked<\/b><br>The 2016-17 paper asked which Ministries and Departments did <i>not<\/i> need the previous consent of the Ministry of Housing and Urban Affairs to acquire land for works under their control, offering Tourism, Civil Aviation, Communication and Science and Technology as candidates.<br><br><b>What has been changed, and why<\/b><br>The exemption list on which that question rested has gone. DFPR 2024 states the requirement in general terms for all Departments and creates no exempt category. The stem has therefore been re-cast onto the certificate requirement itself, which is the operative test now applied.<br><br><b>Trap-killers<\/b><br>Condition (10) opens by making land acquisition subject to the GFR and the relevant rules and Act, so the DFPR condition is additional to, not a substitute for, the statutory process. Do not confuse it with condition (9), which deals with <i>renting<\/i> buildings for office and residential purposes, where reasonableness of rent, area and period of hire follow CPWD, Directorate of Estates or MoHUA guidelines, and where ceilings abroad are decided by the Ministry of External Affairs.\"\n  },\n  {\n    \"id\": 49,\n    \"year\": \"2016-17\",\n    \"chapter\": \"Rule 12: Powers of Subordinate Authorities\",\n    \"status\": \"Stem and options revised\",\n    \"question\": \"Where a Head of the Department, by an order in writing, authorises a Gazetted Officer serving under him to exercise all or any of the powers conferred on him, the responsibility for the correctness, regularity and propriety of the decisions taken by that officer rests with:\",\n    \"options\": [\n      \"the Gazetted Officer so authorised\",\n      \"the Head of the Department\",\n      \"the Head of Office\",\n      \"the Financial Adviser of the Department\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) the Head of the Department<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 12(3)<\/b> - 'The Administrator or Head of the Department referred to in sub-rule (2) may, by an order in writing, authorise a Gazetted Officer serving under him to exercise to such extent, as may be specified in that order, all or any of the powers conferred on such Administrator or Head of the Department under sub-rule (2). The Administrator or Head of the Department shall, however, continue to be responsible for the correctness, regularity and propriety of the decisions taken by the Gazetted Officer so authorised.'<br><br><b>What the original paper asked<\/b><br>The same principle, but framed around a <b>Head of Office<\/b> authorising a Gazetted Officer to incur <i>contingent and miscellaneous expenditure<\/i> on his behalf, with the responsibility resting on the Head of Office.<br><br><b>What has been changed, and why<\/b><br>Two elements of that framing no longer exist. The expressions 'contingent expenditure' and 'miscellaneous expenditure' have been dropped from Rule 3, and the authorising officer in the surviving provision is the <b>Administrator or Head of the Department<\/b>, not the Head of Office. The stem has been re-cast on Rule 12(3), preserving the principle the question was testing - that authorisation does not transfer accountability.<br><br><b>Trap-killers<\/b><br>Note the two limits built into Rule 12(3): the authorisation must be 'by an order in writing', and it operates only 'to such extent, as may be specified in that order'. The officer authorised must be a <i>Gazetted<\/i> Officer serving under the authorising authority. Contrast Rule 12(4), under which a Head of Office is <i>declared<\/i>, and thereafter exercises such powers as are delegated to him in his own right.\"\n  },\n  {\n    \"id\": 50,\n    \"year\": \"2016-17\",\n    \"chapter\": \"Rule 15: Waiver of recovery of overpayment\",\n    \"status\": \"Retained - renumbered only\",\n    \"question\": \"The authorities vested with power to waive the recovery of an amount found to have been overpaid mistakenly to a Government servant may do so where:\\n1. The amount has been drawn by the Government servant concerned under a reasonable belief that he was entitled to it\\n2. Recovery will cause undue hardship\\n3. Recovery is impossible\\nSelect the correct answer using the code given below:\",\n    \"options\": [\n      \"1, 2 and 3\",\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"3 only\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) 1, 2 and 3<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 15(1)<\/b> permits waiver 'subject to the following conditions, namely: - (i) the amount disallowed has been drawn by the Government servant concerned under a reasonable belief that he was entitled to it; and (ii) if, in the opinion of the aforesaid authority - (a) recovery will cause undue hardship; or (b) recovery is impossible.'<br><br><b>Reading the conditions correctly<\/b><br>The structure is cumulative and then disjunctive. Condition (i) must <i>always<\/i> be satisfied - it is linked by 'and'. Within condition (ii), undue hardship and impossibility are alternatives, linked by 'or'. So all three limbs are capable of supporting a waiver, which is why the answer is 1, 2 and 3, but condition 1 can never be dispensed with.<br><br><b>What the original paper asked<\/b><br>The identical three conditions, under <b>Rule 17 of DFPR 1978<\/b>.<br><br><b>What has been changed, and why<\/b><br>The conditions themselves survive verbatim; only the rule number has changed, Rule 17 having been 'Shifted as Rule -15'. What has been added is the machinery around them: the Rs. 2,00,000 limit with the Financial Adviser's concurrence in Rule 15(2), and the requirement in Rule 15(3) that every waiver proposal be accompanied by a report, approved by the disciplinary authority, on whether the overpayment arose from fraud, misrepresentation, collusion, favouritism, negligence or carelessness.\"\n  },\n  {\n    \"id\": 51,\n    \"year\": \"2016-17\",\n    \"chapter\": \"Rule 12 and Annexure-II\",\n    \"status\": \"Options revised\",\n    \"question\": \"Which one of the following statements regarding the powers of subordinate authorities is not correct?\",\n    \"options\": [\n      \"Powers to re-appropriate funds may be re-delegated by a Department to a Head of the Department\",\n      \"Subordinate authorities can exercise the same financial powers in respect of capital expenditure as in respect of revenue expenditure, unless specifically restricted\",\n      \"An Administrator may confer his powers on a Gazetted Officer serving under him by an order in writing\",\n      \"An officer appointed to perform the current duties of a post in addition to his own can exercise the financial powers of the full-fledged incumbent\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) Powers to re-appropriate funds may be re-delegated by a Department to a Head of the Department<\/b><br><br><b>Position under DFPR 2024<\/b><br>That statement is barred in terms by the proviso to <b>Rule 12(2)<\/b>: 'no power under this sub-rule shall be re-delegated by the Department in respect of - (a) Rule 10-Re-appropriation of funds'. The other three are all correct - option (b) is Annexure-II, condition (4); option (c) is Rule 12(3); option (d) is Annexure-II, condition (5).<br><br><b>What the original paper asked<\/b><br>The same 'not correct' format. The two options replaced were (a) 'Powers may be delegated under DFPR to non-Gazetted Officer', which was the key, and (d) 'Officer performing current duties can exercise administrative and financial powers of the post but not statutory powers'.<br><br><b>What has been changed, and why<\/b><br>Option (d) has been reversed by Annexure-II, condition (5), which now allows the officer holding current charge to exercise the financial powers of the full-fledged incumbent. Had it been left as it stood, the item would have had two incorrect options. Option (a) was also replaced: Rule 12(2) now permits powers to be conferred on 'any other authority subordinate to the Department' without expressly excluding non-Gazetted officers, so the old key is no longer clean. Both have been substituted with statements whose correctness is beyond argument on the face of the Rules.<br><br><b>Trap-killers<\/b><br>The reversal on current duties is the highest-yield change in DFPR 2024 and has already been tested in the 2025 paper, where the incorrect option was precisely the old proposition that such an officer 'cannot exercise financial powers vested in the full-fledged incumbent of the post'.\"\n  },\n  {\n    \"id\": 52,\n    \"year\": \"2016-17\",\n    \"chapter\": \"Rule 21: Repeal and savings\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"The financial powers of the Government of India's representatives abroad are determined in accordance with:\",\n    \"options\": [\n      \"the general conditions set out in Annexure-II to the Rules\",\n      \"rules or orders issued separately in consultation with the Finance Ministry\",\n      \"the powers delegated to a Head of the Department under the Rules\",\n      \"the ceilings notified by the Ministry of External Affairs alone\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) rules or orders issued separately in consultation with the Finance Ministry<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 21(2)(e)<\/b> - nothing in the Rules applies to 'the Government of India's representatives abroad whose powers shall be determined in accordance with the rules or orders issued separately in consultation with the Finance Ministry.' Missions and Posts abroad are therefore outside the DFPR framework altogether.<br><br><b>What the original paper asked<\/b><br>The 2016-17 paper asked the general monetary limit, in US dollars per annum, for sanction of non-recurring expenditure by Category-I Officers of the Indian Missions and Posts abroad.<br><br><b>What has been changed, and why<\/b><br>No such figure appears anywhere in DFPR 2024 or its appendices. The category-wise dollar ceilings for Missions abroad were part of the DFPR 1978 apparatus, and with Schedules I to VII deleted and clause (e) inserted in Rule 21(2), the subject has been placed wholly outside these Rules. The stem has been re-cast onto the provision that now governs the position, so that a candidate who meets a Missions-abroad question knows the correct response is that the DFPR does not apply.<br><br><b>Trap-killers<\/b><br>The Ministry of External Affairs does appear elsewhere in the booklet, and option (d) is built from it: under Annexure-II, condition (9), for renting accommodation abroad for office and residential purposes 'the ceilings of rent may be decided by Ministry of External Affairs in consultation with Financial Adviser of that Ministry'. That is a rent ceiling, not a general determination of powers, and it is expressly in consultation with the Financial Adviser.\"\n  },\n  {\n    \"id\": 53,\n    \"year\": \"2018\",\n    \"chapter\": \"Annexure-II: General conditions for incurring expenditure\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"Which one of the following statements is correct in respect of an officer appointed to perform the current duties of a post in addition to his own?\",\n    \"options\": [\n      \"He can exercise the financial powers vested in the full-fledged incumbent of the post\",\n      \"He can exercise administrative but not financial powers of the post\",\n      \"He can exercise the powers of the post only with the concurrence of the Financial Adviser\",\n      \"He cannot exercise any of the powers attached to that post\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) He can exercise the financial powers vested in the full-fledged incumbent of the post<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Annexure-II, condition (5)<\/b> - 'An officer appointed to perform the current duties of a post in addition to his own can exercise financial powers vested in the full-fledged incumbent of the post.' There is no qualification, no monetary ceiling and no requirement of concurrence.<br><br><b>What the original paper asked<\/b><br>The 2018 paper asked which power <i>could not<\/i> be exercised by an officer appointed to perform the current duties of a post, offering statutory, financial, administrative and technical powers, with 'statutory powers' as the key.<br><br><b>What has been changed, and why<\/b><br>DFPR 2024 has reversed the underlying position and, in doing so, has removed the very category the question turned on. The expression 'statutory powers' no longer appears anywhere in the Rules, and condition (5) now confers the financial powers of the full incumbent. A question asking which power cannot be exercised therefore has no answer under the current text, so the item has been re-framed as a positive statement test on condition (5).<br><br><b>Trap-killers<\/b><br>This is the change most likely to be tested repeatedly. The 2025 paper set it as a 'not correct' item, where the incorrect option was the old DFPR 1978 proposition. If a stem asserts any inability of an officer holding current charge to exercise financial powers, it is wrong under DFPR 2024.\"\n  },\n  {\n    \"id\": 54,\n    \"year\": \"2018\",\n    \"chapter\": \"Rule 3: Definitions\",\n    \"status\": \"Stem revised\",\n    \"question\": \"The assignment of funds to defray charges in respect of services indicated in the voted or charged section is called:\",\n    \"options\": [\n      \"Appropriation\",\n      \"Allotment\",\n      \"Allocation\",\n      \"Re-appropriation\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) Appropriation<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 3(1)(c)<\/b> - 'Appropriation means the assignments of funds to defray charges in respect of services indicated voted or charged section.'<br><br><b>What the original paper asked<\/b><br>The 2018 paper asked what was meant by 'the assignment of funds included in a primary unit of appropriation to meet specified expenditure', with 'Allotment' as the key - that being the definition of allotment then in force.<br><br><b>What has been changed, and why<\/b><br>'Allotment' is no longer a defined term. Rule 3 of DFPR 2024 contains no definition of allotment; the word survives only as the marginal heading of Rule 9, which deals with distribution of the sanctioned grant among controlling and disbursing officers. The stem has therefore been replaced with the surviving definition in Rule 3(1)(c), and 'Allotment' has been retained as a distractor precisely because it was the old answer.<br><br><b>Trap-killers<\/b><br>Hold the three concepts apart. <i>Appropriation<\/i> assigns funds to voted or charged services - Rule 3(1)(c). <i>Allotment<\/i> distributes the grant downwards to controlling and disbursing officers - Rule 9. <i>Re-appropriation<\/i> transfers funds between primary units within the same Section - Rule 3(1)(k). Rule 7(1) requires both sanction and appropriation before any expenditure is incurred.\"\n  },\n  {\n    \"id\": 55,\n    \"year\": \"2018\",\n    \"chapter\": \"Rule 6: Residuary financial powers\",\n    \"status\": \"Stem revised\",\n    \"question\": \"All financial powers not specifically delegated to any authority by the Delegation of Financial Powers Rules, 2024 shall vest in:\",\n    \"options\": [\n      \"the Finance Ministry\",\n      \"the Cabinet Secretariat\",\n      \"the Secretary of the Ministry or Department concerned\",\n      \"the Minister-in-charge of the Ministry concerned\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) the Finance Ministry<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 6<\/b> - 'All financial powers, not specifically delegated to any authority by these rules including creation and abolition of posts, shall vest in the Finance Ministry.'<br><br><b>What the original paper asked<\/b><br>The identical point, framed on DFPR 1978, where the provision sat in Rule 5.<br><br><b>What has been changed, and why<\/b><br>Only the year in the stem and the rule number behind it. This proposition has been examined in at least four separate papers - 2012-13, 2016-17, 2018 and 2019-20 - which is a fair indication of how reliably it recurs. The one live addition in 2024 is the express inclusion of creation and abolition of posts, consequent on the deletion of Rules 11 and 12 of DFPR 1978.<br><br><b>Trap-killers<\/b><br>The Secretary of the Department concerned is a genuine repository of substantial powers under DFPR 2024 - Rule 11(2) and (3) for contracts, Rule 11(5) for conferring those powers downwards, approval of Original Cost Estimates up to Rs. 100 crore, and re-appropriation of North East Region funds under the OM of 03.06.2024 - but not of residuary powers.\"\n  },\n  {\n    \"id\": 56,\n    \"year\": \"2018\",\n    \"chapter\": \"Annexure-I: List of Object Heads\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"Expenditure which cannot be classified under any of the specified Object Heads is debited to:\",\n    \"options\": [\n      \"Suspense\",\n      \"Other Revenue expenditure\",\n      \"Office Expenses\",\n      \"Other Capital expenditure\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) Other Revenue expenditure<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Annexure-I, code 49<\/b>, under Object Class V (Miscellaneous Revenue Expenditure) - 'Other Revenue expenditure: It will include payment out of discretionary grant, other discounts, fees and fines, custom duty compensation, commitment charges, notional value of gifts, re-imbursement of newspapers purchased or supplied to officer's residence and purchase or re-imbursement of briefcase or ladies purse to Government servants', etc. <b>Any other expenditure which cannot be classified under any of these specified object heads will be debited to this head.<\/b> It will also include expenditure in respect of schemes, sub-schemes or organisations not elsewhere classified.'<br><br><b>What the original paper asked<\/b><br>The 2018 paper asked which category covered expenditure other than pay and allowances, leave salary, pensions, contingencies, grants-in-aid, contributions, works, tools and plant and the like - the answer being 'Miscellaneous expenditure' as defined in Rule 3 of DFPR 1978.<br><br><b>What has been changed, and why<\/b><br>The definition of 'miscellaneous expenditure' has been dropped from Rule 3 of DFPR 2024, as have 'contingent expenditure' and 'public works'. The residual-classification function it performed is now discharged by the Object Head structure in Annexure-I, and specifically by code 49. The stem has therefore been re-cast onto that Object Head, and the 2024 paper has already tested code 49 directly through the newspapers-reimbursement item.<br><br><b>Trap-killers<\/b><br>Option (d) is the capital-side mirror image - code 60, 'Other Capital expenditure', catches all other capital expenditure that cannot be classified under any capital object head. Option (a), 'Suspense' (code 43), is an accounting adjustment head for amounts held 'for want of complete details for adjustment under final head of account', not a residual expenditure head.\"\n  },\n  {\n    \"id\": 57,\n    \"year\": \"2018\",\n    \"chapter\": \"Related Orders: Compendium on posts dated 05.01.2024\",\n    \"status\": \"Retained - re-anchored to current source\",\n    \"question\": \"Which one of the following is the competent authority for creation of posts at Senior Administrative Grade and above level in Ministries or Departments and their attached and subordinate offices?\",\n    \"options\": [\n      \"The Finance Minister\",\n      \"The Minister-in-charge of the Ministry concerned\",\n      \"The Secretary of the Ministry concerned\",\n      \"The Cabinet\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct answer: (d) The Cabinet<\/b><br><br><b>Position under DFPR 2024<\/b><br>Paragraph <b>3.1<\/b> of the compendium dated 05.01.2024 - 'Creation of posts at SAG and above levels [Pay Level-14 and above] shall be submitted to Cabinet in terms of the Transaction of Business Rules 1961. Views\/comments of Department of Expenditure for such proposals shall be obtained at DCN stage.' Paragraph 3.5 restates this in tabular form. Paragraph 2.1 makes clear that the compendium applies to Ministries and Departments, attached offices, subordinate offices and Central Government posts in Statutory Bodies.<br><br><b>What the original paper asked<\/b><br>The identical question, framed in terms of Joint Secretary and above level posts.<br><br><b>What has been changed, and why<\/b><br>The answer is unchanged; only the descriptor and the source have moved. The compendium of 05.01.2024, which supersedes all previous instructions on the subject and is printed in the DFPR 2024 booklet, expresses the threshold in pay-level terms, so the stem has been aligned to it.<br><br><b>Trap-killers<\/b><br>Paragraph 3.2 supplies the procedural point most often confused with this: proposals for creation of posts <i>below<\/i> SAG go to the Department of Expenditure through the Integrated Financial Division, but they still need 'the approval of Minister-in-Charge' before they are referred. So the Minister-in-charge is part of the process even where he is not the approving authority.\"\n  },\n  {\n    \"id\": 58,\n    \"year\": \"2018\",\n    \"chapter\": \"Related Orders: Compendium on posts dated 05.01.2024\",\n    \"status\": \"Retained - re-anchored to current source\",\n    \"question\": \"Which one of the following is the competent authority for revival of posts that have fallen into the category of deemed abolished?\",\n    \"options\": [\n      \"The Cabinet\",\n      \"The Department of Expenditure\",\n      \"The Secretary of the Ministry or Department concerned\",\n      \"The Finance Minister\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) The Department of Expenditure<\/b><br><br><b>Position under DFPR 2024<\/b><br>Paragraph <b>5.8<\/b> of the compendium dated 05.01.2024 fixes the approving authority for revival of posts, for 'All posts', as the Department of Expenditure. Paragraph 5.3 prescribes the route: the proposal goes to the Department of Expenditure through the Integrated Finance Division, with a detailed chronology of events explaining the non-filling of the vacancy and the functional justification for revival, and with the approval of the Secretary of the Administrative Ministry or Department.<br><br><b>What the original paper asked<\/b><br>The identical question, on the basis of the instructions then in force.<br><br><b>What has been changed, and why<\/b><br>The answer is unchanged. The only change is the source - the governing text is now the compendium of 05.01.2024 reproduced in the DFPR 2024 booklet, issued in supersession of all previous instructions - and the vacancy period that produces deemed abolition, which is now five years under paragraph 5.1 rather than the shorter period examined in the older papers.<br><br><b>Trap-killers<\/b><br>Note the asymmetry that makes this question worth remembering: revival of <i>any<\/i> post, however senior, is approved by the Department of Expenditure, whereas <i>creation<\/i> at SAG and above requires the Cabinet. Note also paragraph 5.7 - deemed abolition operates 'whether or not abolition order is issued by the Administrative Ministry\/Department', so no formal order is needed for the post to die.\"\n  },\n  {\n    \"id\": 59,\n    \"year\": \"2018\",\n    \"chapter\": \"Annexure-I: List of Object Heads\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"Which one of the following Object Heads does not fall under Object Class I - Compensation to Employees?\",\n    \"options\": [\n      \"Salaries\",\n      \"Wages\",\n      \"Leave Travel Concession\",\n      \"Pensionary Charges\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct answer: (d) Pensionary Charges<\/b><br><br><b>Position under DFPR 2024<\/b><br>Under <b>Annexure-I<\/b>, Object Class I (Compensation to Employees) comprises Salaries (01), Wages (02), Rewards (05), Medical Treatment (06), Allowances (07), Leave Travel Concession (08) and Training Expenses (09). Pensionary Charges (04) is the sole entry under Object Class II (Social Security of Employees), which covers 'all pensionary benefits including payment of pensions and gratuity in all forms', contributions to service funds and contributory provident funds, leave encashment at retirement or death, and the Government's contribution under the National Pension System.<br><br><b>What the original paper asked<\/b><br>The 2018 paper asked which Object Head did not belong to those 'relating to Personnel Services and Benefits', offering Salaries, Pensionary charges, Overtime Allowance and Domestic Travel expenses.<br><br><b>What has been changed, and why<\/b><br>The classification itself has been rebuilt. DFPR 2024 groups Object Heads into eight numbered Object Classes, and 'Personnel Services and Benefits' is not one of them. Overtime Allowance has also ceased to be a separate Object Head, having been absorbed into 'Allowances' (07). The stem has been re-cast onto Object Class I, and the option set rebuilt so that exactly one entry falls outside it. The 2025 paper tested the same structure by asking which Object Class 'Office Expenses' belongs to.<br><br><b>Trap-killers<\/b><br>Leave encashment is split between the two classes, and this is a favourite discriminator: leave encashment <i>on LTC<\/i> falls under Salaries (01) in Object Class I, while leave encashment at the time of retirement, death or termination falls under Pensionary Charges (04) in Object Class II.\"\n  },\n  {\n    \"id\": 60,\n    \"year\": \"2018\",\n    \"chapter\": \"Rule 2: Power to Relax\",\n    \"status\": \"Stem revised\",\n    \"question\": \"Which one of the following is competent to relax all or any of the provisions of the Delegation of Financial Powers Rules, 2024 in relation to any authority?\",\n    \"options\": [\n      \"The Finance Minister\",\n      \"The Cabinet\",\n      \"The President\",\n      \"The Prime Minister\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) The President<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 2<\/b> vests in the President, on being satisfied that it is necessary or expedient so to do, the power by general or special order to relax the Rules, to delegate additional powers, to reduce delegated powers, to impose additional conditions and to withdraw delegated powers.<br><br><b>What the original paper asked<\/b><br>The identical point, under Rule 2 of DFPR 1978.<br><br><b>What has been changed, and why<\/b><br>Only the year in the stem. Rule 2 has been carried into DFPR 2024 unchanged, and remains among the most frequently repeated items in this subject.<br><br><b>Trap-killers<\/b><br>One relaxation power in the booklet does <i>not<\/i> belong to the President, and it is the classic trap. Paragraph 11 of the compendium dated 04.01.2024 on posts in Autonomous Bodies provides that 'The power to relax any of the provisions of these guidelines shall lie with the Department of Expenditure.' That is a relaxation of the posts guidelines, not of the Rules; relaxation of the DFPR itself always lies with the President.\"\n  },\n  {\n    \"id\": 61,\n    \"year\": \"2018\",\n    \"chapter\": \"Rule 12: Powers of Subordinate Authorities\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"Consider the following statements regarding the declaration of a Head of Office:\\n1. Departments of the Government of India, Administrators and Heads of the Departments have the power to declare any Gazetted Officer subordinate to them as Head of Office.\\n2. Not more than one Gazetted Officer shall be declared as Head of Office in respect of the same office or establishment, unless such office or establishment is distinctly separate from one another.\\n3. A Head of Office shall exercise such powers as are delegated by the Department, Administrator or Head of the Department.\\n4. The list of Heads of Offices is set out in a Schedule appended to the Rules.\\nSelect the correct answer using the code given below:\",\n    \"options\": [\n      \"4 only\",\n      \"1, 2 and 3 only\",\n      \"2 and 3 only\",\n      \"1, 2, 3 and 4\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) 1, 2 and 3 only<\/b><br><br><b>Position under DFPR 2024<\/b><br>Statements 1, 2 and 3 reproduce <b>Rule 12(4)<\/b> and its two provisos: the power to declare 'any Gazetted Officer subordinate to them as the Head of the Office for the purpose of these rules'; the first proviso, that the Head of Office 'shall exercise such powers as delegated by the Department, Administrator or Head of Department'; and the second proviso, that 'not more than one Gazetted Officer shall be declared as Head of Office in respect of the same office or establishment, unless such office or establishment is distinctly separate from one another.'<br><br><b>Why statement 4 is wrong<\/b><br>The Concordance Table records <b>Schedules I to VII as 'Deleted'<\/b>. DFPR 2024 has no Schedules at all - it has two Annexures and three Appendices - so no list of Heads of Offices is appended to the Rules.<br><br><b>What the original paper asked<\/b><br>The same four-statement structure. Statement 1 in the original spoke of declaring 'any employee' subordinate to them, and statement 4 referred specifically to Schedule I of DFPR 1978.<br><br><b>What has been changed, and why<\/b><br>Statement 1 has been corrected from 'any employee' to 'any Gazetted Officer', which is what Rule 12(4) requires - the officer declared must be Gazetted, and the requirement is stated twice in the sub-rule. Statement 4 has been generalised to 'a Schedule appended to the Rules' so that it remains the false statement, now false for a different and more fundamental reason: there are no Schedules left.\"\n  },\n  {\n    \"id\": 62,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Rule 6: Residuary financial powers\",\n    \"status\": \"Stem and options revised\",\n    \"question\": \"All financial powers not specifically delegated to any authority by the Delegation of Financial Powers Rules, 2024 vest with:\",\n    \"options\": [\n      \"the Secretary of the Ministry concerned\",\n      \"the Financial Adviser of the Ministry concerned\",\n      \"the Chief Controller of Accounts of the Ministry\",\n      \"the Finance Ministry, that is, the Department of Expenditure\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct answer: (d) the Finance Ministry, that is, the Department of Expenditure<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 6<\/b> - 'All financial powers, not specifically delegated to any authority by these rules including creation and abolition of posts, shall vest in the Finance Ministry.' <b>Rule 3(1)(f)<\/b> - 'Finance Ministry means the Department of Expenditure, Ministry of Finance of the Government of India.'<br><br><b>What the original paper asked<\/b><br>The identical proposition, framed on DFPR 1978, with the correct option reading simply 'Ministry of Finance'.<br><br><b>What has been changed, and why<\/b><br>The stem year has been updated, and the correct option has been made precise. DFPR 2024 draws a distinction that did not exist before: Rule 3(1)(f) confines 'Finance Ministry' to the Department of Expenditure, while Rule 3(1)(i) defines 'Ministry of Finance' as 'the Departments concerned with the subject matter in the Ministry of Finance'. Rule 6 uses the former, so the residuary vesting is specifically in the Department of Expenditure.<br><br><b>Trap-killers<\/b><br>The two expressions are used deliberately and differently throughout the Rules. 'Finance Ministry' appears in Rules 5(1), 6, 8(3) and (4), 13, 14, 15(2), 16(1), 17(a) and 21(2)(e). 'Ministry of Finance' appears in Rules 10(10), 17(b), 18 and 20(1). Reading them as interchangeable is the single most common error in this subject.\"\n  },\n  {\n    \"id\": 63,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Related Orders: Compendium on posts dated 05.01.2024\",\n    \"status\": \"Stem and options revised\",\n    \"question\": \"The competent authority to approve continuation of temporary posts up to the Selection Grade, that is, Pay Level-12, subject to continuation of the scheme or project for which the posts were sanctioned, is:\",\n    \"options\": [\n      \"the Department of Expenditure\",\n      \"the Committee of Secretaries comprising Secretary (Expenditure), Secretary (DoP&T) and the Cabinet Secretary\",\n      \"the Secretary of the Administrative Ministry or Department in consultation with the Financial Adviser\",\n      \"the Cabinet\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) the Secretary of the Administrative Ministry or Department in consultation with the Financial Adviser<\/b><br><br><b>Position under DFPR 2024<\/b><br>Paragraph <b>6.5<\/b> of the compendium dated 05.01.2024 lays down a three-tier ladder for continuation of temporary posts: up to Selection Grade (Pay Level-12) - Secretary of the Administrative Ministry or Department in consultation with the Financial Adviser; all posts above Selection Grade and below Apex Level - Department of Expenditure; Apex Level (Pay Level-17) - Committee of Secretaries comprising Secretary (Expenditure), Secretary (DoP&T) and the Cabinet Secretary. Paragraph 6.1 states the governing condition: continuation is considered 'subject to continuation of the temporary body\/scheme\/project\/purpose for which the posts were initially sanctioned.'<br><br><b>What the original paper asked<\/b><br>The same subject, framed in terms of 'posts of Joint Secretary and below level', with the Department of Expenditure as the answer.<br><br><b>What has been changed, and why<\/b><br>The single Joint-Secretary-and-below band has been replaced by a three-tier pay-level ladder in which the answer differs at each level. Framed as the original was, the question would now have more than one defensible answer. The stem has therefore been anchored to a specific band, and all three current authorities have been placed in the options as distractors.<br><br><b>Trap-killers<\/b><br>Paragraph 6.2 adds a rider: even within the delegated band, if there is a difference of opinion between the Administrative Secretary and the Financial Adviser, the proposal must go to the Department of Expenditure with documents supporting creation of the posts and the Competent Authority's approval for continuation of the body, scheme or project.\"\n  },\n  {\n    \"id\": 64,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Annexure-II\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"The general conditions subject to which authorities empowered under these Rules are to incur revenue and capital expenditure are set out in:\",\n    \"options\": [\n      \"Annexure-I\",\n      \"Annexure-II\",\n      \"Appendix-I\",\n      \"Appendix-III\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) Annexure-II<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 12(5)<\/b> - 'Any authority empowered by or under these rules to incur revenue or capital expenditure shall exercise such powers subject to the provisions contained in the General Financial Rules, subsidiary instructions and orders on the subject issued by Finance Ministry including restrictions and scales, issued from time to time by the concerned Department and General Conditions as given in the Annexure-II.' Annexure-II is headed '(See Rule 12) General Conditions for incurring expenditure' and contains eleven numbered conditions.<br><br><b>What the original paper asked<\/b><br>The 2019-20 paper asked which <i>Schedule<\/i> of DFPR 1978 contained the powers of incurring contingent expenditure - the answer being Schedule V.<br><br><b>What has been changed, and why<\/b><br>The Concordance Table records <b>Schedules I to VII as 'Deleted'<\/b>, and the expression 'contingent expenditure' has been dropped from the definitions in Rule 3. DFPR 2024 has no Schedules at all; its supporting material consists of two Annexures - the list of Object Heads and the general conditions - and three Appendices. The stem has therefore been re-cast onto the structure that replaced the Schedules.<br><br><b>Trap-killers<\/b><br>Fix the four references: Annexure-I (See Rule 8) is the list of Object Heads; Annexure-II (See Rule 12) is the general conditions; Appendix-I (See Rule 10) is the New Service and New Instrument of Service limits OM of 23.02.2024; Appendix-II is the DoP&T OM of 02.03.2016 on recovery of excess payments; and Appendix-III (See Rule 16) is the appraisal and approval OM of 05.08.2016.\"\n  },\n  {\n    \"id\": 65,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Rule 3: Definitions\",\n    \"status\": \"Retained - unchanged\",\n    \"question\": \"The transfer of funds from one primary unit of appropriation to another such unit is called:\",\n    \"options\": [\n      \"appropriation\",\n      \"re-appropriation\",\n      \"recurring expenditure\",\n      \"non-recurring expenditure\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) re-appropriation<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 3(1)(k)<\/b> - 'Re-appropriation means transfer, by a Competent Authority, of funds from one primary unit of appropriation to another to meet additional expenditure within the same Section (Revenue Section and Capital Section) of the grant or Appropriation.'<br><br><b>What the original paper asked<\/b><br>The identical definition, under Rule 3 of DFPR 1978. The same point was also set in the 2016-17 paper.<br><br><b>What has been changed, and why<\/b><br>Nothing in the stem or the options. The definition has been carried forward with two additions - the transfer must be by a Competent Authority, and it must be within the same Section - neither of which disturbs this question.<br><br><b>Trap-killers<\/b><br>The eight general restrictions in Rule 10(1) to (8) are where re-appropriation questions usually go next. The most examinable are: no re-appropriation from Capital to Revenue Section or vice versa; none from one grant or Appropriation for charged expenditure to another; none from an appropriation already augmented through a Supplementary Demand; and none from savings under an activity for which a Contingency Fund advance has already been obtained during the year.\"\n  },\n  {\n    \"id\": 66,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Rule 16: Expenditure on Schemes or Projects\",\n    \"status\": \"Stem and options revised\",\n    \"question\": \"The appraisal forum for a Scheme or Project whose Original Cost Estimate is Rs. 200 crore is:\",\n    \"options\": [\n      \"the Financial Adviser of the Ministry or Department concerned\",\n      \"the Expenditure Finance Committee or Public Investment Board chaired by the Expenditure Secretary\",\n      \"the Standing Finance Committee or Delegated Investment Board chaired by the Secretary of the Administrative Department\",\n      \"the Cabinet Committee concerned with the subject\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) the Standing Finance Committee or Delegated Investment Board chaired by the Secretary of the Administrative Department<\/b><br><br><b>Position under DFPR 2024<\/b><br>Paragraph 8 of the OM dated 05.08.2016 at <b>Appendix-III (See Rule 16)<\/b> - appraisal of Original Cost Estimates up to Rs. 100 crore is by the Financial Adviser; above Rs. 100 crore and up to Rs. 500 crore by the 'SFC\/DIB Chaired by Secretary of the Admn. Dept.'; and above Rs. 500 crore by the 'EFC\/PIB chaired by the Expenditure Secretary'. Rs. 200 crore falls squarely in the middle band. Paragraph 6 explains the division of labour: Schemes are appraised by the EFC or SFC, Projects by the PIB or DIB.<br><br><b>What the original paper asked<\/b><br>The 2019-20 paper asked the appraisal forum for '<i>Plan<\/i> Schemes\/Projects costing Rs. 200 crores and beyond', with the Public Investment Board as the answer.<br><br><b>What has been changed, and why<\/b><br>Two changes. The word 'Plan' has become meaningless - the OM of 05.08.2016 introduced a plan-neutral appraisal system on the abolition of the Plan \/ Non-Plan distinction. And the thresholds have risen, so that at Rs. 200 crore the forum is now the SFC or DIB, not the PIB. The stem has been fixed to a single figure and the option set rebuilt around the current ladder. The 2024 paper set the same band and the same answer.<br><br><b>Trap-killers<\/b><br>Note 2 to paragraph 8 introduces a further figure often confused with the band limits: Financial Advisers may seek the participation of the Department of Expenditure in SFC or DIB meetings, and for proposals above <b>Rs. 300 crore<\/b> such participation is mandatory.\"\n  },\n  {\n    \"id\": 67,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Rule 13: Powers of Subordinate Authorities to write off loss\",\n    \"status\": \"Stem and options revised\",\n    \"question\": \"The powers of Subordinate Authorities to write off losses are dealt with in:\",\n    \"options\": [\n      \"Rule 11\",\n      \"Rule 12\",\n      \"Rule 13\",\n      \"Rule 15\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) Rule 13<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 13<\/b> is headed 'Powers of Subordinate Authorities to write off loss' and reads: 'The power of Subordinate Authorities to write off losses shall be as per the conditions and limits as may be specified by the Finance Ministry from time to time.' The detailed conditions and the table of monetary limits appear in the Government of India's decision (1) appended to that rule, notified by OM No. 01(14)\/2016-E.II(A)(Part-III) dated 01.04.2024.<br><br><b>What the original paper asked<\/b><br>The 2019-20 paper asked which <i>Schedule<\/i> of DFPR 1978 dealt with powers to write off losses - the answer being Schedule VII.<br><br><b>What has been changed, and why<\/b><br>With Schedules I to VII deleted, write-off has been given a rule of its own for the first time. Note the change of technique as well as of location: DFPR 1978 fixed the limits in a Schedule that could be amended only by amending the Rules, whereas Rule 13 now delegates the fixing of conditions and limits to the Finance Ministry 'from time to time', which allows the figures to be revised by executive order.<br><br><b>Trap-killers<\/b><br>The three distractors are all live rules with adjacent subject matter - Rule 11 is indents, contracts and purchases; Rule 12 is powers of subordinate authorities generally; Rule 15 is waiver of recovery of overpayment. Note the practical link between Rules 11 and 13: under Rule 11(5) a Secretary may confer Rule 13 write-off powers on an Administrator or Head of the Department, in consultation with the Financial Advisor.\"\n  },\n  {\n    \"id\": 68,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Related Orders: Compendium on posts dated 05.01.2024\",\n    \"status\": \"Retained - re-anchored to current source\",\n    \"question\": \"Which of the following statements regarding supernumerary posts is\/are not correct?\\n1. No duties are attached to a supernumerary post.\\n2. It is personal to the officer for whom it is created.\\n3. Officiating arrangements can be made against such a post.\\n4. It can be created for an indefinite period.\\nSelect the correct answer using the code given below:\",\n    \"options\": [\n      \"3 only\",\n      \"2 only\",\n      \"3 and 4\",\n      \"1 and 2\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) 3 and 4<\/b><br><br><b>Position under DFPR 2024<\/b><br>Statement 4 is incorrect on the face of paragraph <b>4.2<\/b> of the compendium dated 05.01.2024: a supernumerary post is created 'for a limited period to be specified in the order itself.' Statement 3 is incorrect because the same paragraph makes the post 'personal to the officer(s) for whom it is created' and provides that it 'shall stand abolished as soon as the officer(s) for whom it is created vacates it' - a post that dies the moment its holder leaves cannot support an officiating arrangement by anyone else.<br><br><b>Why statements 1 and 2 are correct<\/b><br>Statement 2 is verbatim from paragraph 4.2. Statement 1 reflects the settled character of a supernumerary post as a shadow post created to accommodate a particular officer rather than to discharge a distinct set of duties, which is why paragraph 4.3 requires a record to be kept of the individuals who hold liens against such posts.<br><br><b>What the original paper asked<\/b><br>The identical four statements, on the instructions then in force.<br><br><b>What has been changed, and why<\/b><br>The answer is unchanged, so the item is retained as set. Only the source has moved: posts ceased to be a DFPR subject when Rules 11 and 12 of DFPR 1978 were deleted, and the governing text is now the compendium of 05.01.2024 reproduced in the DFPR 2024 booklet, which supersedes all previous instructions on the subject.\"\n  },\n  {\n    \"id\": 69,\n    \"year\": \"2019-20\",\n    \"chapter\": \"Rule 16: Expenditure on Schemes or Projects\",\n    \"status\": \"Options revised\",\n    \"question\": \"The authority for approval of the original cost estimates of a project or scheme with an outlay of less than Rs. 50 crore is:\",\n    \"options\": [\n      \"the Finance Minister\",\n      \"the Minister-in-charge of the Administrative Ministry\",\n      \"the Cabinet\",\n      \"the Secretary of the Administrative Department concerned\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct answer: (d) the Secretary of the Administrative Department concerned<\/b><br><br><b>Position under DFPR 2024<\/b><br>Paragraph 8 of the OM dated 05.08.2016 at <b>Appendix-III (See Rule 16)<\/b> places approval of Original Cost Estimates 'Up to 100' crore with the 'Secretary of the Administrative Department'. An outlay of less than Rs. 50 crore falls in that band. The corresponding <i>appraisal<\/i> in the same band is by the Financial Adviser.<br><br><b>What the original paper asked<\/b><br>The identical stem. Under the delegation then in force the answer was the Minister-in-charge of the Administrative Ministry.<br><br><b>What has been changed, and why<\/b><br>The stem is unaltered but the <b>answer has moved down one level<\/b>, because the approval bands have been raised. The Minister-in-charge now enters only above Rs. 100 crore and up to Rs. 500 crore; the Minister-in-charge with the Finance Minister above Rs. 500 crore and up to Rs. 1,000 crore; and the Cabinet above Rs. 1,000 crore. Every option in the revised list is a genuine approving authority at some band, which is how the trap should be built.<br><br><b>Trap-killers<\/b><br>Paragraph 9 governs what happens afterwards: increases due to statutory levies, exchange rate variation, price escalation within the approved time cycle, and any other increase up to 20 per cent, are all covered by the original approval, and are approved by the Secretary of the Administrative Department with the Financial Adviser's concurrence. Beyond 20 per cent, the case must first go to a Revised Cost Committee chaired by the Financial Adviser.\"\n  },\n  {\n    \"id\": 70,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Rule 12: Powers of Subordinate Authorities\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"Powers conferred by a Department of the Central Government cannot be re-delegated in respect of which of the following?\\n1. Re-appropriation of funds\\n2. Declaration of a Gazetted Officer as Head of Office\\n3. Waiver of recovery of overpayment made to Government servants\\nSelect the correct answer using the code given below:\",\n    \"options\": [\n      \"1 and 3 only\",\n      \"2 and 3 only\",\n      \"1 and 2 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) 1 and 3 only<\/b><br><br><b>Position under DFPR 2024<\/b><br>The proviso to <b>Rule 12(2)<\/b> bars re-delegation in three cases only: Rule 10 (re-appropriation of funds), Rule 15 (waiver of recovery of overpayment made to Government servants) and Rule 16 (appraisal and approval of Schemes or Projects). Items 1 and 3 are on that list.<br><br><b>Why statement 2 is wrong<\/b><br><b>Rule 12(4)<\/b> confers the power to declare a Head of Office not merely on Departments but expressly also on Administrators and Heads of the Departments: 'Departments of the Government of India, Administrators and Heads of the Departments shall have the power to declare any Gazetted Officer subordinate to them as the Head of the Office for the purpose of these rules.' Far from being barred, it is a power the Rules distribute downwards on their own terms.<br><br><b>What the original paper asked<\/b><br>The 2021-22 paper listed creation of posts, write-off of losses and re-appropriation of 5 per cent of the original budget provision, and the key was that creation of posts and write-off of losses could not be re-delegated.<br><br><b>What has been changed, and why<\/b><br>Every item in that list has been overtaken. Creation of posts left the DFPR when Rule 11 of DFPR 1978 was deleted; write-off of losses became re-delegable under Rule 11(5); and the percentage ceiling on re-appropriation gave way to an outright bar on re-delegating Rule 10. The statements have been rebuilt around the current proviso, with the Head of Office power inserted as the trap because it looks like a delegation restriction but is in fact an express delegation.\"\n  },\n  {\n    \"id\": 71,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Annexure-I: List of Object Heads\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"Expenditure by the Government on the purchase of shares and equity is classified under the Object Head:\",\n    \"options\": [\n      \"Investment\",\n      \"Subscription\",\n      \"Loans and Advances\",\n      \"Other Capital expenditure\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) Investment<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Annexure-I, code 54<\/b>, under Object Class VII (Financial Assets) - 'Investment: It will include investments made by the Government on purchase of shares and equity, investment in securities, investment in fixed and term deposits, and other investment.'<br><br><b>What the original paper asked<\/b><br>The 2021-22 paper asked which Department could release funds for investment as equity capital of statutory corporations or companies wholly owned by the Central Government - a question set on <b>Rule 19 of DFPR 1978 (Power to release funds)<\/b>.<br><br><b>What has been changed, and why<\/b><br>The Concordance Table records Rule 19 of DFPR 1978 as <b>'Deleted'<\/b>. DFPR 2024 contains no rule on the release of funds for equity investment, and no authority is named for it anywhere in the Rules, so the question as set has no answer. The stem has been re-cast onto the one place where equity investment still appears in the current text - the Object Head under which such expenditure is classified - so that the topic is preserved in the form in which it can now be examined.<br><br><b>Trap-killers<\/b><br>Object Class VII (Financial Assets) has five entries: Investment (54), Loans and Advances (55), Repayment of borrowings (56), Subscription (57) and Other Capital expenditure (60). 'Subscription' means subscriptions made by the Government of a capital nature, and is not the same as purchase of shares. The 2025 paper tested this class by asking which Object Head is <i>not<\/i> included in it.\"\n  },\n  {\n    \"id\": 72,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Rule 21: Repeal and savings\",\n    \"status\": \"Stem revised\",\n    \"question\": \"The provisions of the Delegation of Financial Powers Rules, 2024 do not apply to which of the following?\\n1. The Departments of Atomic Energy and Space\\n2. The Ministry of External Affairs\\n3. The Ministry of Home Affairs\\n4. The Ministry of Railways and authorities subordinate to it\\nSelect the correct answer using the code given below:\",\n    \"options\": [\n      \"1 and 4 only\",\n      \"2 and 3 only\",\n      \"3 and 4 only\",\n      \"1 and 2 only\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) 1 and 4 only<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 21(2)<\/b> excludes the Ministry of Railways and authorities subordinate to it; the Ministry of Defence and authorities subordinate to it in relation to expenditure debitable to Defence Services Estimates; the Departments of Atomic Energy and Space; the Department of Telecommunications; and the Government of India's representatives abroad. The Ministries of External Affairs and Home Affairs are not excluded.<br><br><b>What the original paper asked<\/b><br>The identical four items, framed on DFPR 1978.<br><br><b>What has been changed, and why<\/b><br>Only the year in the stem. The exclusion list has been carried across from Rule 26 of DFPR 1978 with the addition of representatives abroad as a separate clause.<br><br><b>Trap-killers<\/b><br>The Ministry of External Affairs is the designed trap, because clause (e) does exclude 'the Government of India's representatives abroad' - but that excludes the <i>Missions and Posts<\/i>, not the Ministry at headquarters. The Ministry of External Affairs itself is fully governed by the Rules; indeed Annexure-II, condition (9) gives it a specific function, namely deciding rent ceilings for accommodation abroad in consultation with its Financial Adviser.\"\n  },\n  {\n    \"id\": 73,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Rule 16: Expenditure on Schemes or Projects\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"Which one of the following statements regarding the appraisal and approval of Schemes and Projects is not correct?\",\n    \"options\": [\n      \"Pre-investment activities up to Rs. 100 crore may be approved by the Secretary of the Administrative Department with the concurrence of the Financial Adviser\",\n      \"An increase in cost up to 20 per cent, other than on account of statutory levies, exchange rate variation or price escalation, is covered by the approval of the original cost estimates\",\n      \"No new Scheme or Sub-Scheme is to be initiated without the prior in-principle approval of the Department of Expenditure\",\n      \"Continuation of a Scheme from one Finance Commission cycle to another is permissible without a third-party evaluation\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct answer: (d) Continuation of a Scheme from one Finance Commission cycle to another is permissible without a third-party evaluation<\/b><br><br><b>Position under DFPR 2024<\/b><br>Paragraph 12 of the OM dated 05.08.2016 at <b>Appendix-III<\/b> is to the contrary: NITI Aayog, while approving the output-outcome framework, 'will kick-start a third party evaluation process for both Central Sector and Centrally Sponsored Schemes, Extension of Schemes from one Finance Commission Cycle to another would be contingent on the result of such an evaluation exercise.' Item (xv) of Annexure-I to the same Appendix repeats the point: 'continuation of schemes from one period to another will not be permissible without a third-party evaluation.'<br><br><b>Why the other three are correct<\/b><br>Option (a) is paragraph 10; option (b) is paragraph 9; option (c) is paragraph 4(i). The 2024 paper tested option (a) directly.<br><br><b>What the original paper asked<\/b><br>The 2021-22 paper offered four propositions drawn from DFPR 1978-era instructions: a Rs. 5 crore ceiling for approval of a Detailed Feasibility Report by the Secretary; any change in the pattern of resources constituting a substantial alteration in the scope of a scheme; a re-appropriation order operating as sanction to incur expenditure on minor works; and Major Scientific Departments with substantial Civil Works budgets being permitted their own Civil Engineering Unit.<br><br><b>What has been changed, and why<\/b><br>None of those four propositions appears anywhere in DFPR 2024 or its appendices; all were part of the older apparatus that the new Rules replaced. The item has therefore been rebuilt entirely from the appraisal and approval OM now appended to Rule 16, keeping the 'not correct' format and drawing all four options from provisions that are in force.\"\n  },\n  {\n    \"id\": 74,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Rule 13: Powers of Subordinate Authorities to write off loss\",\n    \"status\": \"Options revised\",\n    \"question\": \"The monetary limit up to which an irrecoverable loss of stores, not being a loss due to theft, fraud or negligence, may be written off in each case by a Department of the Government of India is:\",\n    \"options\": [\n      \"Rs. 50,00,000\",\n      \"Rs. 25,00,000\",\n      \"Rs. 10,00,000\",\n      \"Rs. 5,00,000\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) Rs. 50,00,000<\/b><br><br><b>Position under DFPR 2024<\/b><br>The table under the Government of India's decision (1) to <b>Rule 13<\/b>, against 'Irrecoverable losses of stores or of public money' and the authority 'Department of the Government of India', prescribes 'Rs. 5,00,000 for losses of stores due to theft, fraud or negligence' and 'Rs. 50,00,000 for other cases'. A loss not attributable to theft, fraud or negligence falls in the second category.<br><br><b>What the original paper asked<\/b><br>The identical question, on the Schedule VII limits then in force, where the options ran from Rs. 10,00,000 to Rs. 25,00,000.<br><br><b>What has been changed, and why<\/b><br>The limits have been substantially enhanced, and the correct figure is now outside the original option set altogether, so every option had to be replaced. The three distractors have been drawn from other real figures in the same table - Rs. 5,00,000 is the Department's limit where theft, fraud or negligence is involved and also its limit for deficiencies and depreciation in the value of stores.<br><br><b>Trap-killers<\/b><br>Paragraphs 6 and 7 of the same decision govern how the value is computed: it is the 'book value' where priced accounts are maintained and the 'replacement value' in other cases, and the value in 'each case' is reckoned with reference to the total value of stores written off on one occasion, not article by article. Paragraph 8 forbids splitting losses arising out of one incident across different dates to stay within a lower authority's powers.\"\n  },\n  {\n    \"id\": 75,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Annexure-I: List of Object Heads\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"All recurring and non-recurring contingent expenses incurred for the maintenance of an office establishment, such as stationery, postage, telephone charges, electricity charges, security and house-keeping, are classified under the Object Head:\",\n    \"options\": [\n      \"Office Expenses\",\n      \"Materials and Supplies\",\n      \"Other Revenue expenditure\",\n      \"Professional Services\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) Office Expenses<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Annexure-I, code 13<\/b>, under Object Class III (Goods and Services) - 'Office Expenses: It will include all recurring and non-recurring contingent expenses incurred for the maintenance of office establishment such as, stationery, postage charges, courier charges, telephone charges, internet charges, cable connection charges, electricity charges, water charges, service agreements, security, expenditure relating to hiring of retired Government servants on short term contract basis, outsourced office attendants, office assistants\/Data Entry Operators (DEO), house-keeping, liveries\/uniforms, hot and cold weather charges, pest control, refreshment, books and periodicals, hospitality expenses including entertainment of foreign delegates, gifts and souvenirs and conferences\/seminars\/workshops\/meetings convened by office...'<br><br><b>What the original paper asked<\/b><br>The 2021-22 paper reproduced the DFPR 1978 definition of <b>contingent expenditure<\/b> - all incidental and other expenditure incurred for the management of an office or the working of a technical establishment, excluding expenditure classified under Works, Tools and Plant and the like - and asked what it was called.<br><br><b>What has been changed, and why<\/b><br>The definitions of 'contingent expenditure' and 'miscellaneous expenditure' have both been dropped from Rule 3 of DFPR 2024. The concept survives only inside the description of the Object Head 'Office Expenses', which expressly speaks of 'recurring and non-recurring contingent expenses'. The stem has been re-cast onto that description, which is the form in which the 2025 paper examined this Object Head.<br><br><b>Trap-killers<\/b><br>Office Expenses also covers purchase of office equipment, furniture and fixtures <i>not<\/i> exceeding the threshold of one lakh rupees or three years of useful life; above that threshold the item becomes capital and goes to 'Machinery and Equipment' or 'Furniture and Fixtures'. Purchase of vehicles is always capital, under 'Motor Vehicles', irrespective of use.\"\n  },\n  {\n    \"id\": 76,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Related Orders: Compendium on posts dated 05.01.2024\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"Continuation of temporary posts at the Apex Level, that is, Pay Level-17, is approved by:\",\n    \"options\": [\n      \"the Cabinet\",\n      \"the Department of Expenditure\",\n      \"the Secretary of the Administrative Ministry in consultation with the Financial Adviser\",\n      \"the Committee of Secretaries comprising Secretary (Expenditure), Secretary (DoP&T) and the Cabinet Secretary\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct answer: (d) the Committee of Secretaries comprising Secretary (Expenditure), Secretary (DoP&T) and the Cabinet Secretary<\/b><br><br><b>Position under DFPR 2024<\/b><br>Paragraph <b>6.4<\/b> of the compendium dated 05.01.2024 - 'For continuation of posts in the Apex Level (L-17), Department of Expenditure will examine and put up the proposal for approval of the Committee of Secretaries comprising Secretary (Exp), Secretary (DoP&T) and Cabinet Secretary.' Paragraph 6.5 repeats this in the table of approving authorities. The same Committee of Secretaries also approves <i>conversion<\/i> of temporary posts to permanent at Apex Level under paragraph 8.4.<br><br><b>What the original paper asked<\/b><br>The 2021-22 paper asked which <i>Schedule<\/i> of DFPR 1978 contained the powers to create temporary posts.<br><br><b>What has been changed, and why<\/b><br>Both the Schedules and the subject have gone from the Rules. Schedules I to VII stand 'Deleted' under the Concordance Table, and Rules 11 and 12 of DFPR 1978, which dealt with creation and abolition of posts, are likewise deleted. Temporary posts are now governed exclusively by the compendium of 05.01.2024 printed in the booklet, so the stem has been re-cast onto its ladder of approving authorities.<br><br><b>Trap-killers<\/b><br>Three different ladders operate on posts and they are easily confused. <i>Creation<\/i>: Cabinet at SAG and above, Department of Expenditure below. <i>Revival<\/i>: Department of Expenditure for all posts. <i>Continuation<\/i>: Administrative Secretary with the Financial Adviser up to Pay Level-12, Department of Expenditure above that and below Apex, Committee of Secretaries at Apex Level.\"\n  },\n  {\n    \"id\": 77,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Rule 12 and Annexure-II\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"Consider the following statements:\\n1. The powers delegated under these Rules can be exercised to validate an action or expenditure already taken or incurred, even where the validating authority had no competence to do so at the time.\\n2. An officer appointed to perform the current duties of a post in addition to his own can exercise the financial powers vested in the full-fledged incumbent of the post.\\n3. A complete review of re-delegations made to subordinate organisations is to be undertaken at least once in five years.\\nWhich of the statements given above is\/are correct?\",\n    \"options\": [\n      \"1, 2 and 3\",\n      \"1 and 3 only\",\n      \"2 only\",\n      \"1 and 2 only\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct answer: (d) 1 and 2 only<\/b><br><br><b>Position under DFPR 2024<\/b><br>Statement 1 is correct - <b>Rule 12(6)<\/b>: 'The power delegated under these rules can also be exercised for a validation of an action already taken or expenditure or liability already incurred even when the authority validating the action or expenditure or liability, as the case may be, had no competence to do so at the time the action was taken or expenditure or liability was incurred.' Statement 2 is correct - <b>Annexure-II, condition (5)<\/b>.<br><br><b>Why statement 3 is wrong<\/b><br><b>Annexure-II, condition (11)<\/b> fixes the interval at three years, not five: 'A complete review of such re-delegations may be undertaken at least once in three years.'<br><br><b>What the original paper asked<\/b><br>The 2021-22 statements were that an authority to whom powers are delegated is <i>not<\/i> competent to exercise them in respect of past cases; that an officer performing current duties can exercise administrative and financial powers but not statutory powers; and that a complete review of re-delegation should be carried out at least once in five years. The key was statement 2 alone.<br><br><b>What has been changed, and why<\/b><br>All three statements have been overtaken, which makes this the single clearest illustration of how far DFPR 2024 has moved. Statement 1 has been <b>reversed<\/b> by Rule 12(6), which now permits validation of past action. Statement 2 has been <b>reversed<\/b> by Annexure-II, condition (5), which now allows the officer holding current charge to exercise the full incumbent's financial powers. And the review interval in statement 3 has been <b>shortened<\/b> from five years to three. The statement set has been re-written to test the position as it now stands, with the five-year figure deliberately retained as the trap.\"\n  },\n  {\n    \"id\": 78,\n    \"year\": \"2021-22\",\n    \"chapter\": \"Related Orders: Foreign visits OM dated 05.01.2016\",\n    \"status\": \"Retained - unchanged\",\n    \"question\": \"A delegation headed by an Additional Secretary to the Government of India in the Ministry of Defence, with four other Government officials, is required to visit Myanmar for ten days as part of annual talks between the two nations. Who is the competent authority to approve the visit?\",\n    \"options\": [\n      \"The External Affairs Minister with the concurrence of the Financial Adviser\",\n      \"The Finance Minister\",\n      \"The Ministry of Defence with the concurrence of its Financial Adviser\",\n      \"The Screening Committee of Secretaries\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct answer: (d) The Screening Committee of Secretaries<\/b><br><br><b>Position under DFPR 2024<\/b><br>Paragraph <b>5<\/b> of the Department of Expenditure OM No. 4(4)\/E.Coord\/2015 dated 05.01.2016, reproduced in the booklet under 'Other Related Orders' - 'Foreign visits shall not exceed 05 working days. Any delegation for foreign travel (irrespective of the level of officers), exceeding 05 working days or 05 members, shall be placed before the SCoS for approval.' The visit here runs to ten days, so the SCoS route is triggered on the duration limb regardless of anything else.<br><br><b>What the original paper asked<\/b><br>The identical fact pattern.<br><br><b>What has been changed, and why<\/b><br>Nothing. The foreign-visits OM of 05.01.2016 has been carried into the DFPR 2024 booklet unchanged as one of the Other Related Orders, so the question survives exactly as set.<br><br><b>Trap-killers<\/b><br>Option (c) is built on paragraph 13, which allows proposals for visits to SAARC countries 'including Myanmar' to be decided by the Ministry concerned in consultation with its Financial Adviser. That is the general position - but paragraph 5 overrides it whenever the delegation exceeds five working days or five members. Read the two together and the ten-day duration is decisive. Note also paragraph 6: no officer may undertake more than four official visits abroad in a year.\"\n  },\n  {\n    \"id\": 79,\n    \"year\": \"2023\",\n    \"chapter\": \"Role of the Financial Adviser\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"Which of the following require the concurrence or consultation of the Financial Adviser?\\n1. Re-appropriation of funds by a Ministry or Department\\n2. Conferring of powers by a Department upon a Head of the Department\\n3. Sanction of dismantlement of a public building\\n4. Waiver of recovery of overpayment up to Rs. 2,00,000 in each individual case\\nSelect the correct answer using the code given below:\",\n    \"options\": [\n      \"3 and 4 only\",\n      \"1, 2 and 3 only\",\n      \"2 and 4 only\",\n      \"1, 2, 3 and 4\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct answer: (d) 1, 2, 3 and 4<\/b><br><br><b>Position under DFPR 2024<\/b><br>All four are expressly required. Item 1 - <b>Rule 10(9)(vii)<\/b>: re-appropriation powers are exercised 'in consultation with the respective Financial Advisors, who shall ensure that the provisions of these rules are strictly adhered to.' Item 2 - <b>Rule 12(2)<\/b>: powers are conferred on an Administrator or Head of Department 'in consultation with the Internal Financial Adviser'. Item 3 - <b>Rule 19<\/b>: full powers to sanction dismantlement of public buildings are available 'provided these powers are exercised with the concurrence of their Financial Advisers'. Item 4 - <b>Rule 15(2)<\/b>: waiver up to Rs. 2,00,000 in the case of each individual is 'with the concurrence of Financial Advisers of the Department'.<br><br><b>What the original paper asked<\/b><br>The 2023 paper listed four duties of Internal Financial Advisers - watching the settlement of audit objections, inspection reports and draft audit paras; screening proposals for supplementary demands for grants; scrutinising proposals for re-delegation of powers; and screening all expenditure proposals to be referred to the Finance Ministry for concurrence.<br><br><b>What has been changed, and why<\/b><br>That consolidated charter of IFA duties formed part of the DFPR 1978 apparatus and has not been carried into DFPR 2024. The new Rules distribute the Financial Adviser's functions across individual provisions rather than listing them in one place. The statement set has therefore been rebuilt from the specific rules in which the requirement of concurrence or consultation now appears.<br><br><b>Trap-killers<\/b><br>Notice that the Rules use three different formulae, and the examiner may exploit the difference: <i>consultation<\/i> under Rules 10(9)(vii), 11(5) and 12(2); <i>concurrence<\/i> under Rules 15(2) and 19; and, in Appendix-III, an independent power of <i>in-principle approval<\/i> for initiating a project, and appraisal of Original Cost Estimates up to Rs. 100 crore.\"\n  },\n  {\n    \"id\": 80,\n    \"year\": \"2023\",\n    \"chapter\": \"Related Orders: Compendium on posts dated 05.01.2024\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"Which of the following statements regarding creation of posts is\/are correct?\\n1. The power to create posts resides with the Cabinet and the Department of Expenditure.\\n2. Creation of posts below the Senior Administrative Grade is approved by the Department of Expenditure.\\n3. A post that stands abolished may be filled up without any fresh creation.\\nSelect the correct answer using the code given below:\",\n    \"options\": [\n      \"1 only\",\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) 1 and 2 only<\/b><br><br><b>Position under DFPR 2024<\/b><br>Statement 1 is correct - paragraph <b>2.7<\/b> of the compendium dated 05.01.2024: 'The power to create posts resides with Cabinet and Department of Expenditure as given hereunder. No proposal for delegation of power to create posts to any Authority shall be included in any Appraisal notes [CEE, EFC, etc], Draft Cabinet Note (DCN) or Bill.' Statement 2 is correct - paragraph 3.5, which places 'Posts below SAG Level [Below Pay Level-14]' with the Department of Expenditure.<br><br><b>Why statement 3 is wrong<\/b><br>Paragraph <b>5.5<\/b> - 'Once a post stands abolished under para 5.1, it (unless covered under para 5.2) shall not be filled, except by creating it de novo by following the procedure under para 3.' Paragraph 5.2 lists the five limited circumstances in which revival may instead be sought from the Department of Expenditure.<br><br><b>What the original paper asked<\/b><br>The 2023 statements were that all powers of creation of posts delegated under DFPR 1978 stood withdrawn; that the competent authority to create posts below Joint Secretary level was the Finance Minister; and that a post in the 'deemed abolished' category could be filled up with prior revival approval from the Department of Expenditure.<br><br><b>What has been changed, and why<\/b><br>The first statement is now merely historical - DFPR 1978 has itself been repealed by Rule 21(1) and its Rules 11 and 12 on posts stand deleted, so a statement about the withdrawal of delegations under it tests nothing. The second was wrong then and is wrong now, but the threshold is expressed in pay levels rather than by designation. The statements have been rebuilt from the current compendium so that each tests a live proposition.\"\n  },\n  {\n    \"id\": 81,\n    \"year\": \"2023\",\n    \"chapter\": \"Rule 10: Appropriation and Re-Appropriation\",\n    \"status\": \"Retained - unchanged\",\n    \"question\": \"Which of the following are covered under the general restrictions relating to appropriation and re-appropriation of funds?\\n1. Appropriation of funds to meet expenditure not sanctioned by a competent authority\\n2. Re-appropriation of funds provided for charged expenditure to meet voted expenditure\\n3. Re-appropriation of funds from one grant for charged expenditure to another grant for charged expenditure\\n4. Appropriation of funds to meet expenditure on a New Service not contemplated in the budget as approved by Parliament\\nSelect the correct answer using the code given below:\",\n    \"options\": [\n      \"1 and 4 only\",\n      \"1, 2 and 3 only\",\n      \"2 and 4 only\",\n      \"1, 2, 3 and 4\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct answer: (d) 1, 2, 3 and 4<\/b><br><br><b>Position under DFPR 2024<\/b><br>All four appear among the eight general restrictions in <b>Rule 10(1) to (8)<\/b>. Item 4 is Rule 10(1) - no appropriation or re-appropriation for a New Service or New Instrument of Service not contemplated in the budget, save with the prior approval of Parliament. Item 1 is Rule 10(2) - 'Funds shall not be appropriated or re-appropriated to meet expenditure which has not been sanctioned by an authority competent to sanction it.' Item 2 is Rule 10(4) - charged funds may not be used for voted expenditure, and vice versa. Item 3 is Rule 10(5) - 'No Re-appropriation shall be made from one grant or Appropriation for charged expenditure to another Grant or Appropriation for charged expenditure.'<br><br><b>What the original paper asked<\/b><br>The identical four statements, framed on Rule 10 of DFPR 1978.<br><br><b>What has been changed, and why<\/b><br>Nothing. The Concordance Table shows Rule 10 of DFPR 1978 carried into DFPR 2024 as <b>Rule 10<\/b> under the same heading, and these four restrictions survive in substance. DFPR 2024 has added restrictions rather than removed them, so the question is retained as set.<br><br><b>Trap-killers<\/b><br>Four further restrictions in the same block are equally examinable and are new or sharpened: no appropriation to a work without administrative approval and technical sanction (10(3)); none from Capital to Revenue Section or vice versa (10(6)); none from an appropriation already augmented through a Supplementary Demand (10(7)); and none from savings under an activity for which a Contingency Fund advance has already been obtained during the year (10(8)).\"\n  },\n  {\n    \"id\": 82,\n    \"year\": \"2023\",\n    \"chapter\": \"Rule 8: Primary unit of appropriation\",\n    \"status\": \"Retained - unchanged\",\n    \"question\": \"Consider the following statements regarding primary units of appropriation:\\n1. It includes provision for voted expenditure only.\\n2. It includes provision for charged expenditure only.\\n3. It includes provision for both voted and charged expenditure.\\n4. Salaries constitute a primary unit of appropriation.\\nWhich of the statements given above is\/are correct?\",\n    \"options\": [\n      \"1 and 4 only\",\n      \"2 and 4 only\",\n      \"3 and 4 only\",\n      \"3 only\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) 3 and 4 only<\/b><br><br><b>Position under DFPR 2024<\/b><br>Statement 3 is correct - <b>Rule 8(2)<\/b>: 'The primary unit may include provision for both voted and charged expenditure and in that case the amount of each is shown separately.' Statements 1 and 2 are each incomplete for that reason. Statement 4 is correct - Rule 8(1) makes every standard Object Head against which provision appears a primary unit of appropriation, and <b>Annexure-I<\/b> carries 'Salaries' at code 01 under Object Class I.<br><br><b>What the original paper asked<\/b><br>The identical four statements, framed on Rule 8 of DFPR 1978.<br><br><b>What has been changed, and why<\/b><br>Nothing. Rule 8 has kept its number and its content on both limbs. Rule 8(1) has if anything been made more explicit: 'The primary unit of appropriation is the lowest unit of accounting classification denoting the objects of expenditure.'<br><br><b>Trap-killers<\/b><br>The practical consequence of Rule 8(2) shows up in Rule 10(4), which forbids appropriating or re-appropriating funds provided for charged expenditure to meet voted expenditure and vice versa - which is precisely why the amounts must be shown separately even within a single primary unit. Note also the equation tested by the 2024 paper: under Rule 8(5)(i) the sixth tier, the two-digit Object Head, <i>is<\/i> the primary unit of appropriation.\"\n  },\n  {\n    \"id\": 83,\n    \"year\": \"2023\",\n    \"chapter\": \"Rule 12: Powers of Subordinate Authorities\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"The power to declare any Gazetted Officer subordinate to them as the Head of Office is available to:\\n1. Departments of the Government of India\\n2. Administrators\\n3. Heads of the Departments\\nSelect the correct answer using the code given below:\",\n    \"options\": [\n      \"1 only\",\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct answer: (d) 1, 2 and 3<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 12(4)<\/b> - 'Departments of the Government of India, Administrators and Heads of the Departments shall have the power to declare any Gazetted Officer subordinate to them as the Head of the Office for the purpose of these rules', subject to two provisos: the Head of Office exercises only such powers as are delegated by the Department, Administrator or Head of Department; and not more than one Gazetted Officer may be declared Head of Office for the same office or establishment unless the offices are distinctly separate.<br><br><b>What the original paper asked<\/b><br>The 2023 paper asked under which <i>Rule<\/i> of DFPR 1978 Heads of Departments had power to declare a Gazetted Officer as Head of an Office, offering Rules 11, 13, 14 and 16 - the answer being Rule 14.<br><br><b>What has been changed, and why<\/b><br>The Concordance Table records <b>Rule 14 of DFPR 1978 (Head of Office) as 'Deleted'<\/b>. There is no longer a standalone rule on the subject; the power has been absorbed into Rule 12(4). Since the 2015 paper's version of this question has already been converted into a rule-number item, this one has been re-cast to test the <i>range of authorities<\/i> that hold the power, which is the more substantive angle and is stated expressly in the sub-rule.<br><br><b>Trap-killers<\/b><br>The defining feature of a Head of Office under Rule 3(1)(h) is that he is 'a Gazetted Officer designated as such, subordinate to Administrators and Heads of Departments'. Unlike a Head of the Department under Rule 3(1)(g), no minimum rank is prescribed - the Deputy Secretary floor applies to Heads of Departments only.\"\n  },\n  {\n    \"id\": 84,\n    \"year\": \"2023\",\n    \"chapter\": \"Rules 12 and 15\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"Consider the following statements:\\n1. A Head of the Department who authorises a Gazetted Officer to exercise his powers continues to be responsible for the correctness, regularity and propriety of the decisions taken by that officer.\\n2. An order for recovery of overpayment should be issued within one month from the date of detection of the overpayment.\\n3. Proposals for waiver of recovery exceeding Rs. 2,00,000 in each case may be decided by the Department itself with the concurrence of its Financial Adviser.\\nWhich of the statements given above is\/are correct?\",\n    \"options\": [\n      \"1 and 2 only\",\n      \"3 only\",\n      \"2 only\",\n      \"1, 2 and 3\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) 1 and 2 only<\/b><br><br><b>Position under DFPR 2024<\/b><br>Statement 1 is correct - <b>Rule 12(3)<\/b>: 'The Administrator or Head of the Department shall, however, continue to be responsible for the correctness, regularity and propriety of the decisions taken by the Gazetted Officer so authorised.' Statement 2 is correct - paragraph 2 of the Government of India's decision (1) under <b>Rule 15<\/b>: 'The date of order for recovery of overpayment is a critical input for decision regarding waiver of such recovery. Therefore, such order for recovery of overpayment should be issued within one month from the date of detection of overpayment.'<br><br><b>Why statement 3 is wrong<\/b><br><b>Rule 15(2)<\/b> confines the Department's own power, exercised with the Financial Adviser's concurrence, to waivers up to Rs. 2,00,000 in the case of each individual. 'Proposals for waiver of recovery of amount greater than Rs. 2,00,000\/- ... in each case shall be referred to the Finance Ministry for concurrence.'<br><br><b>What the original paper asked<\/b><br>The 2023 statements were that a Gazetted Officer authorised by a Head of Office to incur contingent expenditure would himself be responsible for its correctness, regularity and propriety; that authorising a Section Officer to sign sanctions for petty contingent expenditure amounted to re-delegation under DFPR 1978; and that a Department to whom powers were delegated by the President had no power to waive recoveries relating to a gazetted Government servant.<br><br><b>What has been changed, and why<\/b><br>All three rested on features DFPR 2024 has removed. 'Contingent expenditure' is no longer a defined term; the authorising authority in the surviving provision is the Administrator or Head of the Department rather than the Head of Office; and Rule 15 no longer distinguishes between gazetted and non-gazetted servants, the controlling variable now being the amount. The statements have been rebuilt so that the same three themes - responsibility on authorisation, timing of the recovery order, and the limits of the waiver power - are tested on the current text.\"\n  },\n  {\n    \"id\": 85,\n    \"year\": \"2023\",\n    \"chapter\": \"Rule 19: Dismantlement of public buildings\",\n    \"status\": \"Answer revised - key changed\",\n    \"question\": \"The Departments of the Government of India have full powers to sanction sale or dismantlement of purely temporary structures. A 'purely temporary structure' means a structure the life of which is not more than:\",\n    \"options\": [\n      \"Two years\",\n      \"Three years\",\n      \"Five years\",\n      \"Seven years\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) Two years<\/b><br><br><b>Position under DFPR 2024<\/b><br>The Explanation to <b>Rule 19<\/b> - 'for the purposes of this rule, <i>a purely temporary structure<\/i> mean a structure, the life of which is not more than two years.' Condition (iv) to the same rule gives the Departments or Ministries of the Government of India and Administrators full powers to sanction dismantlement of such structures.<br><br><b>What the original paper asked<\/b><br>The identical question, framed on <b>Rule 24 of DFPR 1978<\/b>, where the answer key rested on the longer period then prescribed.<br><br><b>What has been changed, and why<\/b><br>The options are unchanged but the <b>correct answer has changed<\/b>. This is a genuine substantive amendment, not a renumbering: shortening the definition to two years narrows the class of structures a Department may deal with on full powers, so that anything with a longer life must go through the full Rule 19 conditions. The 2025 paper has already tested the two-year figure, which confirms the current position beyond argument.<br><br><b>Trap-killers<\/b><br>The three distractors have been kept deliberately, because the older answer key remains in wide circulation in coaching material and the examiner is entitled to rely on candidates carrying the stale figure. Whenever this question appears with a DFPR 2024 stem, the answer is two years.\"\n  },\n  {\n    \"id\": 86,\n    \"year\": \"2023\",\n    \"chapter\": \"Related Orders: Telephone facilities OM dated 26.03.2018\",\n    \"status\": \"Rewritten - provision no longer in force\",\n    \"question\": \"The monthly ceiling on reimbursement of telephone call charges, exclusive of taxes, for a Secretary to the Government of India and equivalent level is:\",\n    \"options\": [\n      \"Rs. 2,250\",\n      \"Rs. 2,700\",\n      \"Rs. 3,000\",\n      \"Rs. 4,200\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct answer: (d) Rs. 4,200<\/b><br><br><b>Position under DFPR 2024<\/b><br>Paragraph <b>4.1<\/b> of the Department of Expenditure OM No. 24(3)\/E.Coord\/2018 dated 26.03.2018, reproduced in the booklet under 'Other Related Orders', fixes the ceilings for reimbursement of residential telephone, mobile, broadband, mobile data and data card charges: Secretary to the Government of India and equivalent Rs. 4,200 per month plus taxes; Additional Secretary Rs. 3,000; Joint Secretary Rs. 2,700; Director or Deputy Secretary Rs. 2,250; and below Deputy Secretary Rs. 1,200, restricted to 25 per cent of the sanctioned strength of Group 'A' officers.<br><br><b>What the original paper asked<\/b><br>The 2023 paper asked the per-month ceiling of office expenditure on <i>hospitality<\/i> in the case of the Cabinet Secretary.<br><br><b>What has been changed, and why<\/b><br>No hospitality ceiling appears anywhere in DFPR 2024 or in the orders appended to it. Hospitality now survives only as a component of the Object Head 'Office Expenses' in Annexure-I, which includes 'hospitality expenses including entertainment of foreign delegates' without prescribing any monetary limit. The stem has therefore been re-cast onto the one comparable per-month personal ceiling that the booklet does carry, so that the question continues to test a live figure of the same kind.<br><br><b>Trap-killers<\/b><br>Paragraph 4.8 carries the rider most often examined alongside the table: excess expenditure up to 30 per cent of the applicable ceiling may be reimbursed to officers of Joint Secretary level and above, on a certificate justifying the excess as official and unavoidable, with the Financial Adviser's concurrence and the Administrative Secretary's sanction - and this power is not to be delegated. Paragraph 3.1 adds a separate one-time entitlement: a mobile handset costing not more than Rs. 25,000 for Secretary-level officers.\"\n  },\n  {\n    \"id\": 87,\n    \"year\": \"2024\",\n    \"chapter\": \"Rule 10: Appropriation and Re-Appropriation\",\n    \"status\": \"Retained - already set on DFPR 2024\",\n    \"question\": \"The monetary limit for re-appropriation powers of Ministries or Departments in the case of non-establishment expenditure is up to:\",\n    \"options\": [\n      \"Rs. 2 crore\",\n      \"Rs. 5 crore\",\n      \"Rs. 10 crore\",\n      \"Rs. 15 crore\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct answer: (d) Rs. 15 crore<\/b><br><br><b>Position under DFPR 2024<\/b><br>The table at paragraph 3(v) of the Government of India's decision (1) under <b>Rule 10<\/b> prescribes three bands. Establishment Expenditure on Office Expenses, Other Revenue Expenditure, Domestic Travel Expenses and Foreign Travel Expenses - up to Rs. 2 crore. Establishment Expenditure on Minor Works, Professional Services, Rewards, Leave Travel Expenses, Training Expenses, Materials and Supplies, Cost of Ration, Fuels and Lubricants, Minor Civil and Electric Works, Repair and Maintenance, Bank and Agency Charges and Loss in Exchange - up to Rs. 5 crore. <b>Non-Establishment Expenditure, covering all other object heads - up to Rs. 15 crore.<\/b><br><br><b>Status of this question<\/b><br>This item was set in the 2024 paper directly on the Delegation of Financial Powers Rules, 2024, and needs no revision. It is reproduced as it stands.<br><br><b>Trap-killers<\/b><br>Paragraph 3(i) and (ii) impose two overriding conditions on any exercise of these powers: no re-appropriation during the first quarter of a financial year without the prior approval of the Ministry of Finance, and none from savings under Central or Centrally Sponsored Schemes to augment Establishment Expenditure without that prior approval. Paragraph 4 adds the reporting limit - an order increasing a provision under any line item ending at an object head by more than 20 per cent of Budget Estimates or Rs. 100 crore, whichever is more, must be reported to Parliament with the last batch of Supplementary Demands.\"\n  },\n  {\n    \"id\": 88,\n    \"year\": \"2024\",\n    \"chapter\": \"Annexure-I: List of Object Heads\",\n    \"status\": \"Retained - already set on DFPR 2024\",\n    \"question\": \"Expenditure on account of reimbursement of newspapers purchased or supplied to an officer's residence shall be booked under the Object Head:\",\n    \"options\": [\n      \"Office Expenses\",\n      \"Allowances\",\n      \"Materials and Supplies\",\n      \"Other Revenue expenditure\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct answer: (d) Other Revenue expenditure<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Annexure-I, code 49<\/b>, under Object Class V (Miscellaneous Revenue Expenditure) - 'Other Revenue expenditure: It will include payment out of discretionary grant, other discounts, fees and fines, custom duty compensation, commitment charges, notional value of gifts, <b>re-imbursement of newspapers purchased or supplied to officer's residence<\/b> and purchase or re-imbursement of briefcase or ladies purse to Government servants', etc.'<br><br><b>Status of this question<\/b><br>Set in the 2024 paper directly on DFPR 2024. Reproduced as it stands.<br><br><b>Trap-killers<\/b><br>The distinction turns on <i>where<\/i> the newspaper goes. Newspapers and magazines, including e-books and e-magazines, are named under 'Printing and Publication' (code 16); books and periodicals for the office are named under 'Office Expenses' (code 13); but reimbursement of newspapers supplied to an officer's <i>residence<\/i> is named specifically under 'Other Revenue expenditure' (code 49). Briefcase and ladies purse reimbursement sits alongside it under the same head.\"\n  },\n  {\n    \"id\": 89,\n    \"year\": \"2024\",\n    \"chapter\": \"Rule 11: Indents, contracts and purchases\",\n    \"status\": \"Retained - already set on DFPR 2024\",\n    \"question\": \"The powers of the Secretary of the Department concerned for negotiated or single tender or proprietary contracts and agreements are up to:\",\n    \"options\": [\n      \"Rs. 100 crore\",\n      \"Rs. 50 crore\",\n      \"Rs. 25 crore\",\n      \"Rs. 5 crore\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) Rs. 25 crore<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 11(3)<\/b> - 'The powers under this rule shall be exercised by the Secretary of the Department concerned up to rupees twenty-five crores for negotiated or single tender or proprietary contracts and agreements.' Contrast <b>Rule 11(2)<\/b>, which fixes the Secretary's powers at up to rupees one hundred crores for open or limited tender contracts.<br><br><b>Status of this question<\/b><br>Set in the 2024 paper directly on DFPR 2024. Reproduced as it stands. The 2025 paper tested the companion figure in Rule 11(2).<br><br><b>Trap-killers<\/b><br>Rule 11(4) supplies the consequence of crossing either limit: contracts or purchases exceeding the values in sub-rules (2) and (3) 'shall require the approval of the Minister in charge of the Department'. Rule 11(6) and the Government of India's Decision (1) supply the exception: where the award of contract, purchase or consultancy forms part of a Scheme or Project appraised by the PIB or EFC and approved by the Competent Financial Authority, and financial limits have been specifically prescribed in that approval, those limits prevail over Rule 11.\"\n  },\n  {\n    \"id\": 90,\n    \"year\": \"2024\",\n    \"chapter\": \"Rule 8: Primary unit of appropriation\",\n    \"status\": \"Retained - already set on DFPR 2024\",\n    \"question\": \"Which one of the following Budget Heads is also known as the 'Primary Unit of Appropriation'?\",\n    \"options\": [\n      \"Major Head\",\n      \"Minor Head\",\n      \"Detailed Head\",\n      \"Object Head\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct answer: (d) Object Head<\/b><br><br><b>Position under DFPR 2024<\/b><br>The table in <b>Rule 8(5)(i)<\/b> sets out the standard six tiers of classification for the Detailed Demands for Grants: Major Head - 4 digits (Function); Sub-major Head - 2 digits (Sub-function); Minor Head - 3 digits (Programme); Sub-head - 2 digits (Scheme); Detailed Head - 2 digits (Sub-scheme); and <b>Object Head - 2 digits (Primary unit of Appropriation or Object Head)<\/b>. Rule 8(1) states the same equation in words: each standard Object Head against which the provision for expenditure appears constitutes a primary unit of appropriation, and it 'is the lowest unit of accounting classification denoting the objects of expenditure'.<br><br><b>Status of this question<\/b><br>Set in the 2024 paper directly on DFPR 2024. Reproduced as it stands.<br><br><b>Trap-killers<\/b><br>The Detailed Head, immediately above the Object Head, is the classic distractor - it is the sub-scheme tier, not the primary unit. Note also paragraph 3(iii) of the Budget Division OM of 23.02.2024 at Appendix-I, which aligns the New Service and New Instrument of Service limits with the 'object head of account' and confirms that 'It is treated as Primary Unit of Appropriation.'\"\n  },\n  {\n    \"id\": 91,\n    \"year\": \"2024\",\n    \"chapter\": \"Rule 13: Powers of Subordinate Authorities to write off loss\",\n    \"status\": \"Retained - already set on DFPR 2024\",\n    \"question\": \"For the purpose of the powers of Subordinate Authorities to write off losses, the life of Light Commercial Motor Vehicles, fixed in terms of distance run in kilometres and length of use in years whichever is reached later, is:\",\n    \"options\": [\n      \"4,00,000 km; 10 years\",\n      \"2,00,000 km; 7 years\",\n      \"1,50,000 km; 6.5 years\",\n      \"1,20,000 km; 7 years\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) 1,50,000 km; 6.5 years<\/b><br><br><b>Position under DFPR 2024<\/b><br>The table under the Government of India's decision (1) to <b>Rule 13<\/b>, dealing with condemnation of motor vehicles and motorcycles, fixes the lives 'in terms of distance run (in kilometers) and length of use (in years) whichever is reached later' as: Heavy Commercial Motor Vehicles 4,00,000 km and 10 years; <b>Light Commercial Motor Vehicles 1,50,000 km and 6 and a half years<\/b>; and Motor cycles 1,20,000 km and 7 years.<br><br><b>Status of this question<\/b><br>Set in the 2024 paper directly on DFPR 2024. Reproduced as it stands.<br><br><b>Trap-killers<\/b><br>'Whichever is reached later' is the operative phrase - both tests must be satisfied, so a vehicle that has run the distance but not served the years is not yet ripe for condemnation. Two further conditions follow: a vehicle may be condemned only after a certificate of unfitness for further economical use from an Electrical and Mechanical Workshop of the National Airport Authority, a State Road Transport Corporation workshop, or a Central or State Government transport workshop; and vehicles that have reached 15 years of age may be scrapped, on full powers, only through a Registered Vehicle Scrapping Facility. Condemned vehicles must be disposed of within three months of placing a replacement order.\"\n  },\n  {\n    \"id\": 92,\n    \"year\": \"2024\",\n    \"chapter\": \"Annexure-I: List of Object Heads\",\n    \"status\": \"Retained - already set on DFPR 2024\",\n    \"question\": \"Which one of the following Object Heads does not fall under Capital Expenditure (Assets)?\",\n    \"options\": [\n      \"Furniture and Fixtures\",\n      \"Digital Equipment\",\n      \"Machinery and Equipment\",\n      \"Information, Computer, Telecommunications (ICT) equipment\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) Digital Equipment<\/b><br><br><b>Position under DFPR 2024<\/b><br>Under <b>Annexure-I<\/b>, 'Digital Equipment' (code 19) sits in Part (A) Revenue Expenditure, under Object Class III (Goods and Services), and covers 'expenses to be classified as revenue expenditure on procurement or development of hardware and software where the cost of individual item does not exceed the threshold limit of one lakh rupees or three years of useful life'. The other three are all in Part (B) Capital Expenditure (Assets), under Object Class VI: Machinery and Equipment (52), ICT equipment (71) and Furniture and Fixtures (74).<br><br><b>Status of this question<\/b><br>Set in the 2024 paper directly on DFPR 2024. Reproduced as it stands.<br><br><b>Trap-killers<\/b><br>The entire distinction turns on a single threshold: one lakh rupees, or three years of useful life, either of the two, as decided by the Government from time to time. Below it, hardware and software are revenue expenditure under Digital Equipment; above it they are capital under ICT equipment. The same threshold separates Office Expenses from Machinery and Equipment and from Furniture and Fixtures. Consumables such as toner and cartridge are always revenue, whatever the cost.\"\n  },\n  {\n    \"id\": 93,\n    \"year\": \"2024\",\n    \"chapter\": \"Rule 16: Expenditure on Schemes or Projects\",\n    \"status\": \"Retained - already set on DFPR 2024\",\n    \"question\": \"The appraisal authority for a Scheme or Project whose Original Cost Estimate is greater than Rs. 100 crore and up to Rs. 500 crore is:\",\n    \"options\": [\n      \"The Financial Adviser of the Ministry or Department concerned\",\n      \"The Expenditure Finance Committee or Public Investment Board chaired by the Expenditure Secretary\",\n      \"The Standing Finance Committee or Delegated Investment Board chaired by the Secretary of the Administrative Department\",\n      \"The Cabinet or the Committee of the Cabinet concerned with the subject\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) The Standing Finance Committee or Delegated Investment Board chaired by the Secretary of the Administrative Department<\/b><br><br><b>Position under DFPR 2024<\/b><br>Paragraph 8 of the OM dated 05.08.2016 at <b>Appendix-III (See Rule 16)<\/b> - appraisal up to Rs. 100 crore is by the Financial Adviser; above Rs. 100 crore and up to Rs. 500 crore by the 'SFC\/DIB Chaired by Secretary of the Admn. Dept.'; above Rs. 500 crore by the 'EFC\/PIB chaired by the Expenditure Secretary'. Under paragraph 6, Schemes go to the EFC or SFC and Projects to the PIB or DIB.<br><br><b>Status of this question<\/b><br>Set in the 2024 paper directly on DFPR 2024. Reproduced as it stands.<br><br><b>Trap-killers<\/b><br>Option (d) is drawn from the <i>approval<\/i> column, where the Cabinet enters only above Rs. 1,000 crore; the Cabinet never appraises. Note also Rule 16(1), which makes the appraisal and approval power non-delegable, and Rule 16(2), under which a contract, purchase or consultancy inseparably linked with a Scheme is processed at the financial limits laid down for sanction of that Scheme.\"\n  },\n  {\n    \"id\": 94,\n    \"year\": \"2024\",\n    \"chapter\": \"Rule 16: Expenditure on Schemes or Projects\",\n    \"status\": \"Retained - already set on DFPR 2024\",\n    \"question\": \"Pre-investment activities, including budgetary and extra-budgetary resources, may be approved by the Secretary of the Administrative Department with the concurrence of the Financial Adviser concerned, provided financial resources are available and in-principle approval has been obtained wherever necessary, up to:\",\n    \"options\": [\n      \"Rs. 50 crore\",\n      \"Rs. 100 crore\",\n      \"Rs. 250 crore\",\n      \"Rs. 500 crore\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) Rs. 100 crore<\/b><br><br><b>Position under DFPR 2024<\/b><br>Paragraph 10 of the OM dated 05.08.2016 at <b>Appendix-III<\/b> - 'Pre-investment activities up to Rs. 100 crore (including budgetary and extra-budgetary resources) may be approved by the Secretary of the Administrative Department with the concurrence of the Financial Adviser concerned provided financial resources are available and in-principle approval has been obtained, wherever necessary. For pre-investment activities above Rs. 100 crore, the prescribed appraisal and approval procedure should be followed.'<br><br><b>Status of this question<\/b><br>Set in the 2024 paper directly on DFPR 2024. Reproduced as it stands.<br><br><b>Trap-killers<\/b><br>Paragraph 10 also defines what counts as a pre-investment activity: preparation of Feasibility Reports and Detailed Project Reports; pilot experiments and studies for Schemes; survey and investigation for large projects; payment for land acquisition under orders of a competent authority; construction of boundary walls, access roads, minor bridges and culverts, water and power lines, site offices and temporary accommodation at the project site; and preparation of environment management plans, forestry and wildlife clearances and compensatory afforestation. Note the closing requirement: when firmed-up cost estimates are put up, pre-investment expenditure must be included in the final cost estimates.\"\n  },\n  {\n    \"id\": 95,\n    \"year\": \"2025\",\n    \"chapter\": \"Annexure-II: General conditions for incurring expenditure\",\n    \"status\": \"Retained - already set on DFPR 2024\",\n    \"question\": \"Expenditure already incurred under an emergent situation by an authority in excess of its powers should be treated as:\",\n    \"options\": [\n      \"Contingent expenditure\",\n      \"Miscellaneous expenditure\",\n      \"Irregular expenditure\",\n      \"Regular expenditure\"\n    ],\n    \"correct\": 2,\n    \"explanation\": \"<b>Correct answer: (c) Irregular expenditure<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Annexure-II, condition (3)<\/b> - 'Expenditure, already incurred under an emergent situation by an authority in excess of its powers should be treated as irregular expenditure. Any irregular expenditure under emergent situations should be regularised by issue of an ex-post facto sanction with the concurrence of Financial Adviser and approval of Administrative Secretary. These powers should, however, not be exercised in respect of areas where powers vest with the Cabinet.'<br><br><b>Status of this question<\/b><br>Set in the 2025 paper directly on DFPR 2024. Reproduced as it stands.<br><br><b>Trap-killers<\/b><br>Options (a) and (b) are deliberately drawn from DFPR 1978 vocabulary - 'contingent expenditure' and 'miscellaneous expenditure' were defined terms there and have been dropped from Rule 3 of DFPR 2024 altogether. Read condition (3) with <b>Rule 12(6)<\/b>, which supplies the legal basis for the ex-post facto sanction: delegated powers may be exercised to validate action or expenditure already taken even where the validating authority had no competence at the time.\"\n  },\n  {\n    \"id\": 96,\n    \"year\": \"2025\",\n    \"chapter\": \"Annexure-I: List of Object Heads\",\n    \"status\": \"Retained - already set on DFPR 2024\",\n    \"question\": \"The Object Head 'Office Expenses' belongs to which one of the following Object Classes?\",\n    \"options\": [\n      \"Object Class II - Social Security of Employees\",\n      \"Object Class III - Goods and Services\",\n      \"Object Class IV - Aid and Assistance\",\n      \"Object Class V - Miscellaneous Revenue Expenditure\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) Object Class III - Goods and Services<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Annexure-I<\/b> places 'Office Expenses' at code 13 under Object Class III (Goods and Services), alongside Domestic Travel Expenses (11), Foreign Travel Expenses (12), Rent, Rates and Taxes for Land and Buildings (14), Royalty (15), Printing and Publication (16), Rent for others (18), Digital Equipment (19), Materials and Supplies (21), Arms and Ammunition (22), Cost of Ration (23), Fuels and Lubricants (24), Advertising and Publicity (26), Minor civil and electric Works (27), Professional Services (28), Repair and Maintenance (29), Bank and Agency charges (39) and Awards and Prizes (40).<br><br><b>Status of this question<\/b><br>Set in the 2025 paper directly on DFPR 2024. Reproduced as it stands.<br><br><b>Trap-killers<\/b><br>Learn the eight Object Classes as a frame: I Compensation to Employees; II Social Security of Employees; III Goods and Services; IV Aid and Assistance; V Miscellaneous Revenue Expenditure; VI Non-Financial Assets; VII Financial Assets; VIII Accounting Adjustments. Classes I to V are Revenue Expenditure, VI and VII are Capital Expenditure (Assets), and VIII is Accounting Adjustments.\"\n  },\n  {\n    \"id\": 97,\n    \"year\": \"2025\",\n    \"chapter\": \"Rule 13: Powers of Subordinate Authorities to write off loss\",\n    \"status\": \"Retained - already set on DFPR 2024\",\n    \"question\": \"The monetary limit up to which the loss due to deficiencies and depreciation in the value of stores, other than motor vehicles or motor cycles, included in the stock and other accounts, including losses on food grains, sugar and the like, can be written off in each case by a Department of the Government of India is:\",\n    \"options\": [\n      \"Rs. 10,00,000\",\n      \"Rs. 8,00,000\",\n      \"Rs. 6,00,000\",\n      \"Rs. 5,00,000\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct answer: (d) Rs. 5,00,000<\/b><br><br><b>Position under DFPR 2024<\/b><br>The table under the Government of India's decision (1) to <b>Rule 13<\/b>, against 'Deficiencies and depreciation in the value of stores (other than motor vehicles or motor cycle) included in the stock and other accounts including losses on food grains, sugar, etc', prescribes Rs. 5,00,000 for a Department of the Government of India and Rs. 2,00,000 for Administrators.<br><br><b>Status of this question<\/b><br>Set in the 2025 paper directly on DFPR 2024. Reproduced as it stands.<br><br><b>Trap-killers<\/b><br>Paragraph 5 of the same decision permits this power to be delegated to a Head of the Department by written order of the original authority, 'subject to such delegation not exceeding 10% of the power of the Department' - so a Head of the Department's ceiling under this head cannot exceed Rs. 50,000. Do not confuse the Rs. 5,00,000 here with the Rs. 50,00,000 limit for irrecoverable losses of stores or public money in cases not involving theft, fraud or negligence.\"\n  },\n  {\n    \"id\": 98,\n    \"year\": \"2025\",\n    \"chapter\": \"Rule 10: Appropriation and Re-Appropriation\",\n    \"status\": \"Retained - already set on DFPR 2024\",\n    \"question\": \"Rule 10 of the Delegation of Financial Powers Rules, 2024 deals with:\",\n    \"options\": [\n      \"Appraisal and approval of Schemes or Projects\",\n      \"Waiver of recovery of overpayment made to Government servants\",\n      \"Indents, contracts and purchases\",\n      \"Appropriation and Re-appropriation of funds\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct answer: (d) Appropriation and Re-appropriation of funds<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 10<\/b> is headed 'Appropriation and Re-Appropriation'. It contains eight general restrictions in sub-rules (1) to (8), the delegated powers of Chief Accounting Authorities of Administrative Ministries or Departments in sub-rule (9), the nine cases requiring the previous consent of the Budget Division with the concurrence of Secretary (Expenditure) in sub-rule (10), and two Government of India decisions - the revised re-appropriation guidelines of 01.04.2024 and the North East Region delegation of 03.06.2024.<br><br><b>Status of this question<\/b><br>Set in the 2025 paper directly on DFPR 2024. Reproduced as it stands.<br><br><b>Trap-killers<\/b><br>All three distractors are real rules, and the three of them together happen to form the list of non-delegable powers under the proviso to Rule 12(2). Fix the numbers: Rule 11 indents, contracts and purchases; Rule 15 waiver of recovery of overpayment; Rule 16 expenditure on Schemes or Projects. Note the significance of the trio - Rules 10, 15 and 16 are precisely the powers a Department may never re-delegate.\"\n  },\n  {\n    \"id\": 99,\n    \"year\": \"2025\",\n    \"chapter\": \"Annexure-I: List of Object Heads\",\n    \"status\": \"Retained - already set on DFPR 2024\",\n    \"question\": \"Which one of the following Object Heads is not included under 'Object Class VII - Financial Assets'?\",\n    \"options\": [\n      \"Investment\",\n      \"Subscription\",\n      \"Loans and Advances\",\n      \"Infrastructural Assets\"\n    ],\n    \"correct\": 3,\n    \"explanation\": \"<b>Correct answer: (d) Infrastructural Assets<\/b><br><br><b>Position under DFPR 2024<\/b><br>Under <b>Annexure-I<\/b>, Object Class VII (Financial Assets) contains five entries: Investment (54), Loans and Advances (55), Repayment of borrowings (56), Subscription (57) and Other Capital expenditure (60). 'Infrastructural Assets' is code 73 and belongs to Object Class VI (Non-Financial Assets - Fixed and Intangible Assets).<br><br><b>Status of this question<\/b><br>Set in the 2025 paper directly on DFPR 2024. Reproduced as it stands.<br><br><b>Trap-killers<\/b><br>Both Object Classes VI and VII sit inside Part (B), Capital Expenditure (Assets), so the question is not testing revenue against capital - it is testing financial against non-financial assets. Object Class VI runs from Motor Vehicles (51) through Machinery and Equipment (52), ICT equipment (71), Buildings and Structures (72), Infrastructural Assets (73), Furniture and Fixtures (74), Arms and Ammunitions (75), Upgradation and Procurement of Heritage Assets (76), Other Fixed Assets (77), Land (78), Non-produced assets other than land (79) and Intangible Assets (80).\"\n  },\n  {\n    \"id\": 100,\n    \"year\": \"2025\",\n    \"chapter\": \"Annexure-II: General conditions for incurring expenditure\",\n    \"status\": \"Retained - already set on DFPR 2024\",\n    \"question\": \"Which one of the following statements regarding general conditions for incurring expenditure is not correct?\",\n    \"options\": [\n      \"In exercising powers to sanction unusual expenditure, Departments of the Government of India should exercise due care and restrict the growth of expenditure on new lines or new types of items\",\n      \"An officer appointed to perform the current duties of a post in addition to his own cannot exercise financial powers vested in the full-fledged incumbent of the post\",\n      \"The financial limits and guidelines for expenditure on conveyance hire would be in accordance with the extant instructions issued by the Finance Ministry\",\n      \"Expenditure on legal charges shall ordinarily be incurred only with the previous consent of the Ministry of Law and Justice except for charges the rates of which are notified by that Ministry from time to time\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) An officer appointed to perform the current duties of a post in addition to his own cannot exercise financial powers vested in the full-fledged incumbent of the post<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Annexure-II, condition (5)<\/b> says exactly the opposite of option (b): 'An officer appointed to perform the current duties of a post in addition to his own <b>can<\/b> exercise financial powers vested in the full-fledged incumbent of the post.' The other three options reproduce conditions (6), (8) and (7) respectively.<br><br><b>Status of this question<\/b><br>Set in the 2025 paper directly on DFPR 2024. Reproduced as it stands. It is the clearest confirmation available that the DFPR 1978 position on current-duty charge has been reversed.<br><br><b>Why this item matters most<\/b><br>This single reversal invalidates the answer key of at least five earlier questions - the 2014, 2015, 2016-17, 2018 and 2021-22 papers all tested the old proposition that an officer holding current charge could exercise administrative and financial but not statutory powers. Wherever that formula appears in older material, it is now wrong, and the expression 'statutory powers' has disappeared from the Rules altogether.<br><br><b>Trap-killers<\/b><br>The eleven conditions in Annexure-II repay learning as a block, because the examiner can build a 'not correct' item from any of them. The most quotable are condition (1) on sanctions in the name of the President, condition (3) on irregular expenditure, condition (4) on capital and revenue powers, condition (5) here, and condition (11) on re-delegation and the three-yearly review.\"\n  },\n  {\n    \"id\": 101,\n    \"year\": \"2025\",\n    \"chapter\": \"Rule 11: Indents, contracts and purchases\",\n    \"status\": \"Retained - already set on DFPR 2024\",\n    \"question\": \"What are the financial powers of a Secretary of a Department of the Government of India for limited tender contracts?\",\n    \"options\": [\n      \"Rs. 100 crore\",\n      \"Rs. 50 crore\",\n      \"Rs. 25 crore\",\n      \"Rs. 5 crore\"\n    ],\n    \"correct\": 0,\n    \"explanation\": \"<b>Correct answer: (a) Rs. 100 crore<\/b><br><br><b>Position under DFPR 2024<\/b><br><b>Rule 11(2)<\/b> - 'The powers under this rule shall be exercised by the Secretary of the Department concerned up to rupees one hundred crores for open or limited tender contracts.' Rule 11(1) supplies the setting: subject to the Rules and to the General Financial Rules governing procurement of goods and services, a Department has full powers to sanction expenditure for purchases and for execution of contracts.<br><br><b>Status of this question<\/b><br>Set in the 2025 paper directly on DFPR 2024. Reproduced as it stands. The 2024 paper tested the companion figure in Rule 11(3).<br><br><b>Trap-killers<\/b><br>The two limits pair naturally and are worth memorising together: Rs. 100 crore for open or limited tender, Rs. 25 crore for negotiated, single tender or proprietary contracts and agreements. The lower limit reflects the lesser competitive rigour of the process. Above either limit, Rule 11(4) requires the approval of the Minister in charge of the Department.\"\n  },\n  {\n    \"id\": 102,\n    \"year\": \"2025\",\n    \"chapter\": \"Rule 19: Dismantlement of public buildings\",\n    \"status\": \"Retained - already set on DFPR 2024\",\n    \"question\": \"A 'purely temporary structure' means a structure the life of which is not more than:\",\n    \"options\": [\n      \"1 year\",\n      \"2 years\",\n      \"3 years\",\n      \"5 years\"\n    ],\n    \"correct\": 1,\n    \"explanation\": \"<b>Correct answer: (b) 2 years<\/b><br><br><b>Position under DFPR 2024<\/b><br>The Explanation to <b>Rule 19<\/b> - 'for the purposes of this rule, <i>a purely temporary structure<\/i> mean a structure, the life of which is not more than two years.'<br><br><b>Status of this question<\/b><br>Set in the 2025 paper directly on DFPR 2024. Reproduced as it stands. It is the authority for correcting the answer key of the same question as it appeared in the 2014 and 2023 papers.<br><br><b>Trap-killers<\/b><br>The two-year definition matters because of what it unlocks. Condition (iv) to Rule 19 gives Departments, Ministries and Administrators <i>full powers<\/i> to sanction dismantlement of purely temporary structures, free of the conditions that bind ordinary public buildings - the Financial Adviser's concurrence, the enquiry whether another Department needs the building, the certificate of structural danger or uneconomic repair, and disposal by public auction through the CPWD.\"\n  }\n];\n\n\nconst conceptQuestions = [\n\n\/\/ =============================== RULE 1 ===================================\n\n  {\n    id: 1,\n    chapter: 'Rule 1: Short title and commencement',\n    question: \"The Delegation of Financial Powers Rules, 2024 came into force with effect from:\",\n    options: [\n      \"The 1st day of January, 2024\",\n      \"The 1st day of April, 2024\",\n      \"The 23rd day of February, 2024\",\n      \"The 1st day of April, 2023\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Rule 1(2).<\/b><br>These rules came into force with effect from the <b>1st day of April, 2024<\/b>, replacing the Delegation of Financial Powers Rules, 1978.<br><br>The other dates are plausible near-misses; the commencement date fixed by the rule is 1 April 2024.\"\n  },\n\n  \/\/ =============================== RULE 2 ===================================\n\n  {\n    id: 2,\n    chapter: 'Rule 2: Power to relax',\n    question: \"Under the Delegation of Financial Powers Rules, 2024, the power to relax any provision, to delegate additional powers, to reduce or withdraw delegated powers, and to impose additional conditions, vests in the:\",\n    options: [\n      \"Administrative Department concerned\",\n      \"Finance Ministry\",\n      \"President\",\n      \"Comptroller and Auditor General\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Rule 2 (Power to Relax).<\/b><br>The <b>President<\/b>, being satisfied that it is necessary or expedient, may by general or special order relax the rules, delegate additional powers, reduce delegated powers, impose additional conditions, or withdraw delegated powers.<br><br>(b) The Finance Ministry holds residuary powers but not this constitutional power to relax; (a) and (d) have no such power.\"\n  },\n\n  {\n    id: 3,\n    chapter: 'Rule 2: Power to relax',\n    question: \"In exercise of the power to relax, which of the following can the President do by a general or special order?\\n1. Delegate to any authority powers in addition to the delegated powers.\\n2. Reduce the powers delegated to any authority to a specified extent.\\n3. Impose conditions in addition to those already specified.\\n4. Withdraw from any authority all or any of the delegated powers.\\nSelect the correct answer using the code given below:\",\n    options: [\n      \"1, 3 and 4 only\",\n      \"1, 2 and 4 only\",\n      \"2, 3 and 4 only\",\n      \"1, 2, 3 and 4\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Rule 2, clauses (a) to (e).<\/b><br>The President may relax any provision; <b>delegate additional powers<\/b> (1); <b>reduce delegated powers<\/b> (2); <b>impose additional conditions<\/b> (3); and <b>withdraw delegated powers<\/b> (4). All four are within the power to relax.<br><br>Hence 1, 2, 3 and 4.\"\n  },\n\n  \/\/ =============================== RULE 3 ===================================\n\n  {\n    id: 4,\n    chapter: 'Rule 3: Definitions',\n    question: \"Under the Delegation of Financial Powers Rules, 2024, an 'Administrator' is an Administrator of a Union territory appointed under which Article of the Constitution?\",\n    options: [\n      \"Article 239\",\n      \"Article 77\",\n      \"Article 115\",\n      \"Article 243\",\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Rule 3(1)(a).<\/b><br>'Administrator' means an Administrator of a Union territory, by whatever name designated, appointed under <b>Article 239<\/b> of the Constitution.<br><br>(b) Article 77 concerns authentication of orders in the President's name; (c) Article 115 concerns a New Service\/supplementary grants; (d) Article 243 concerns Panchayats \u2014 none defines an Administrator here.\"\n  },\n\n  {\n    id: 5,\n    chapter: 'Rule 3: Definitions',\n    question: \"An authority or person declared as a 'Head of the Department' under the Delegation of Financial Powers Rules, 2024 must not be below the rank of:\",\n    options: [\n      \"Joint Secretary to the Government of India (and equivalent)\",\n      \"Deputy Secretary to the Government of India (and equivalent)\",\n      \"Under Secretary to the Government of India (and equivalent)\",\n      \"Additional Secretary to the Government of India (and equivalent)\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Rule 3(1)(g).<\/b><br>A 'Head of the Department' is an authority or person <b>not below the rank of Deputy Secretary to the Government of India (and equivalent)<\/b>, declared as such by the Department in relation to an identifiable establishment, to exercise the delegated financial powers.<br><br>The distractors are adjacent ranks used as near-misses; the minimum rank fixed is Deputy Secretary.\"\n  },\n\n  {\n    id: 6,\n    chapter: 'Rule 3: Definitions',\n    question: \"A Government office proposes to designate its 'Head of Office' under the Delegation of Financial Powers Rules, 2024. The Head of Office must be:\",\n    options: [\n      \"A non-gazetted ministerial officer\",\n      \"An officer of the rank of Joint Secretary or above\",\n      \"A Gazetted Officer, subordinate to Administrators and Heads of Departments\",\n      \"An officer of the Finance Ministry\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Rule 3(1)(h).<\/b><br>'Head of Office' means a <b>Gazetted Officer designated as such, subordinate to Administrators and Heads of Departments<\/b>.<br><br>(b) fixes an incorrect minimum rank; (a) is wrong as the Head of Office must be gazetted; (d) wrongly locates the officer in the Finance Ministry.\"\n  },\n\n  {\n    id: 7,\n    chapter: 'Rule 3: Definitions',\n    question: \"A Competent Authority transfers funds from one primary unit of appropriation to another to meet additional expenditure. Under the definition of 'Re-appropriation', such a transfer must be:\",\n    options: [\n      \"From a voted grant to a charged appropriation\",\n      \"Between the Revenue Section and the Capital Section of the grant\",\n      \"Between two different grants for charged expenditure\",\n      \"Within the same Section (Revenue Section or Capital Section) of the grant or Appropriation\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Rule 3(1)(k).<\/b><br>'Re-appropriation' means the transfer, by a Competent Authority, of funds from one primary unit of appropriation to another to meet additional expenditure <b>within the same Section (Revenue Section and Capital Section)<\/b> of the grant or Appropriation.<br><br>(b), (c) and (a) describe transfers across sections\/grants\/sanction-types, which are precisely what the general restrictions of Rule 10 prohibit.\"\n  },\n\n  {\n    id: 8,\n    chapter: 'Rule 3: Definitions',\n    question: \"Which one of the following correctly describes 'Projects' as distinguished from 'Schemes' under the Delegation of Financial Powers Rules, 2024?\",\n    options: [\n      \"Projects are one-time expenditure resulting in the creation of capital assets or otherwise, which could yield financial or economic returns, and may be separate or part of an approved Scheme\",\n      \"Projects are programmes through which Departments spend resources for delivering goods or services\",\n      \"Projects are recurring expenditure incurred at periodical intervals for the same purpose\",\n      \"Projects are transfers of funds within the same section of a grant\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Rule 3(1)(j).<\/b><br>'Projects' means <b>one-time expenditure resulting in creation of capital assets or otherwise, which could yield financial or economic returns or both<\/b>, and such projects may be separate or part of an approved Scheme.<br><br>(b) is the definition of 'Schemes'; (c) is 'recurring expenditure'; (d) is 'Re-appropriation' \u2014 all distinct defined terms.\"\n  },\n\n  {\n    id: 9,\n    chapter: 'Rule 3: Definitions',\n    question: \"Under the Delegation of Financial Powers Rules, 2024, the expression 'Finance Ministry' means:\",\n    options: [\n      \"The Department of Economic Affairs, Ministry of Finance\",\n      \"The Department of Expenditure, Ministry of Finance of the Government of India\",\n      \"The Department of Revenue, Ministry of Finance\",\n      \"The Ministry of Finance as a whole\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Rule 3(1)(f).<\/b><br>'Finance Ministry' means the <b>Department of Expenditure, Ministry of Finance<\/b>; where the Scheme of Integrated Financial Adviser is in force, the Integrated Financial Adviser exercises the delegated powers subject to supervision by the Finance Ministry.<br><br>Note the contrast with 'Ministry of Finance', which the rules define separately as the Departments concerned with the subject matter in that Ministry. (a), (c) and (d) name the wrong department\/scope.\"\n  },\n\n  {\n    id: 10,\n    chapter: 'Rule 4: Provision of funds by Parliament',\n    question: \"The amounts authorised for expenditure become available to the concerned Departments of the Government of India to meet sanctioned expenditure:\",\n    options: [\n      \"On the recommendation of the Finance Ministry alone\",\n      \"As soon as the Budget is presented to Parliament\",\n      \"After the Appropriation Bill is passed by Parliament and assented to by the President\",\n      \"After the Demands for Grants are voted, even before the Appropriation Bill is passed\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Rule 4 (Provision of funds by Parliament).<\/b><br>After the Appropriation Bill is <b>passed by Parliament and assented to by the President<\/b>, the amounts so authorised become available to the concerned Departments to meet sanctioned expenditure.<br><br>(b), (a) and (d) place the availability of funds at an earlier or wrong stage than the passing and assent of the Appropriation Bill.\"\n  },\n\n  \/\/ =============================== RULE 5 ===================================\n\n  {\n    id: 11,\n    chapter: 'Rule 5: General conditions on powers to sanction expenditure',\n    question: \"An authority proposes to sanction expenditure that would introduce a new principle or practice likely to lead to increased expenditure in future. It may do so only with the previous consent of the:\",\n    options: [\n      \"Cabinet Committee on Economic Affairs\",\n      \"Administrative Secretary of the Department\",\n      \"Comptroller and Auditor General\",\n      \"Finance Ministry\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Rule 5(1).<\/b><br>No authority shall sanction expenditure or advances without the previous consent of the <b>Finance Ministry<\/b> if it involves the introduction of a new principle or practice likely to lead to increased expenditure in future.<br><br>(b), (c) and (a) have no role in granting such prior consent.\"\n  },\n\n  {\n    id: 12,\n    chapter: 'Rule 6: Residuary financial powers',\n    question: \"All financial powers not specifically delegated to any authority by the Delegation of Financial Powers Rules, 2024, including the power of creation and abolition of posts, shall vest in the:\",\n    options: [\n      \"Finance Ministry\",\n      \"President\",\n      \"Administrative Department concerned\",\n      \"Head of the Department\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Rule 6 (Residuary financial powers).<\/b><br>All financial powers not specifically delegated by these rules, <b>including creation and abolition of posts<\/b>, vest in the <b>Finance Ministry<\/b>.<br><br>(b) The President exercises the power to relax, but residuary powers vest in the Finance Ministry; (c) and (d) exercise only powers delegated to them.\"\n  },\n\n  \/\/ =============================== RULE 7 ===================================\n\n  {\n    id: 13,\n    chapter: 'Rule 7: Sanction of expenditure',\n    question: \"Consider the following statements regarding sanction of expenditure:\\n1. All expenditure requires both a sanction and an appropriation.\\n2. Expenditure can be incurred against a sanction only when funds are made available by valid appropriation or re-appropriation.\\n3. A sanction to recurring expenditure becomes operative when funds for the first year are made available, and remains effective for each subsequent year subject to appropriation and the terms of the sanction.\\nWhich of the statements given above are correct?\",\n    options: [\n      \"1 and 2 only\",\n      \"1, 2 and 3\",\n      \"2 and 3 only\",\n      \"1 and 3 only\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Rule 7(1) and 7(2).<\/b><br>Statement 1 \u2713 \u2014 all expenditure requires both sanction and appropriation.<br>Statement 2 \u2713 \u2014 expenditure can be incurred against a sanction only when funds are available by valid appropriation or re-appropriation.<br>Statement 3 \u2713 \u2014 a sanction to recurring expenditure becomes operative when the first year's funds are available (by appropriation, re-appropriation, or advance from the Contingency Fund) and remains effective for each subsequent year subject to appropriation and the terms of the sanction.<br><br>All three are correct.\"\n  },\n\n  \/\/ =============================== RULE 8 ===================================\n\n  {\n    id: 14,\n    chapter: 'Rule 8: Primary unit of appropriation',\n    question: \"Which one of the following correctly describes the primary unit of appropriation?\",\n    options: [\n      \"The three-digit head denoting the programme of expenditure\",\n      \"The four-digit head denoting the function of expenditure\",\n      \"The lowest unit of accounting classification denoting the objects of expenditure\",\n      \"The unit at which the grant is voted by Parliament as a whole\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Rule 8(1).<\/b><br>Each standard Object Head against which the provision for expenditure appears constitutes a primary unit of appropriation, and the primary unit is the <b>lowest unit of accounting classification denoting the objects of expenditure<\/b>.<br><br>(b) describes the Major Head (function); (a) describes the Minor Head (programme); (d) misdescribes the level at which appropriation operates.\"\n  },\n\n  {\n    id: 15,\n    chapter: 'Rule 8: Primary unit of appropriation',\n    question: \"Consider the following statements regarding the primary unit of appropriation:\\n1. It may include provision for both voted and charged expenditure, the amount of each being shown separately.\\n2. The primary units of appropriation, or standard Object Heads, are specified by the Finance Ministry from time to time.\\n3. The Finance Ministry may add, delete or amend the primary units of appropriation or prescribe an entirely different set of such units.\\nWhich of the statements given above are correct?\",\n    options: [\n      \"1 and 3 only\",\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Rule 8(2), 8(3) and 8(4).<\/b><br>Statement 1 \u2713 \u2014 the primary unit may include both voted and charged provision, shown separately.<br>Statement 2 \u2713 \u2014 the standard Object Heads are specified by the Finance Ministry from time to time (list at Annexure-I).<br>Statement 3 \u2713 \u2014 the Finance Ministry may add, delete or amend the primary units, or prescribe an entirely different set.<br><br>All three are correct.\"\n  },\n\n  {\n    id: 16,\n    chapter: 'Rule 8: Primary unit of appropriation',\n    question: \"In the standard six-tier numeric codification for the Detailed Demands for Grants, the Major Head, the Minor Head and the Object Head are codified respectively with:\",\n    options: [\n      \"4 digits, 3 digits and 2 digits\",\n      \"2 digits, 3 digits and 4 digits\",\n      \"4 digits, 2 digits and 3 digits\",\n      \"3 digits, 2 digits and 2 digits\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Rule 8(5)(i).<\/b><br>The Major Head is <b>4 digits<\/b> (Function), the Minor Head is <b>3 digits<\/b> (Programme) and the Object Head is <b>2 digits<\/b> (primary unit of appropriation). The Sub-major Head is 2 digits, and the Sub-head and Detailed Head are 2 digits each.<br><br>The distractors scramble these digit counts.\"\n  },\n\n  {\n    id: 17,\n    chapter: 'Rule 8: Primary unit of appropriation',\n    question: \"In the six-tier codification, the tier codified with two digits and denoting the 'Scheme', and the tier denoting the 'Sub-scheme', are respectively the:\",\n    options: [\n      \"Minor Head; and Sub-head\",\n      \"Sub-head; and Detailed Head\",\n      \"Object Head; and Detailed Head\",\n      \"Detailed Head; and Sub-head\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Rule 8(5)(i).<\/b><br>The <b>Sub-head<\/b> (2 digits) denotes the Scheme, and the <b>Detailed Head<\/b> (2 digits) denotes the Sub-scheme.<br><br>(a), (c) and (d) misassign the Scheme\/Sub-scheme labels among the tiers; the Minor Head denotes the Programme and the Object Head denotes the primary unit of appropriation.\"\n  },\n\n  \/\/ =============================== RULE 9 ===================================\n\n  {\n    id: 18,\n    chapter: 'Rule 9: Allotment of Funds',\n    question: \"The sanctioned funds under a grant, or an appropriation for charged expenditure, authorised by Parliament are distributed, where necessary, among the controlling and disbursing officers by the:\",\n    options: [\n      \"Budget Division, Department of Economic Affairs\",\n      \"Finance Ministry\",\n      \"Department of the Government of India or authority on whose behalf the grant or appropriation was authorised\",\n      \"Controller General of Accounts\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Rule 9 (Allotment of Funds).<\/b><br>The <b>Department of the Government of India or the authority on whose behalf a grant or appropriation for charged expenditure is authorised by Parliament<\/b> shall distribute the sanctioned funds, where necessary, among the controlling and disbursing officers subordinate to it.<br><br>(b), (a) and (d) are central financial authorities, but the distribution down the line is done by the Department\/authority holding the grant \u2014 not by the Finance Ministry, the Budget Division or the CGA.\"\n  },\n\n  \/\/ =============================== RULE 10 ==================================\n\n  {\n    id: 19,\n    chapter: 'Rule 10: Appropriation and Re-Appropriation',\n    question: \"Appropriation or re-appropriation of funds to meet expenditure on a New Service or New Instrument of Service not contemplated in the budget approved by Parliament can be made only with the:\",\n    options: [\n      \"Previous consent of the Comptroller and Auditor General\",\n      \"Concurrence of the Financial Adviser\",\n      \"Approval of the Administrative Secretary\",\n      \"Prior approval of Parliament\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Rule 10(1).<\/b><br>Save with the <b>prior approval of Parliament<\/b>, funds shall not be appropriated or re-appropriated to meet expenditure on a New Service or New Instrument of Service not contemplated in the budget as approved by Parliament; the financial limits prescribed by the Budget Division, Department of Economic Affairs are referred to for deciding this.<br><br>(b), (c) and (a) cannot substitute for Parliament's prior approval.\"\n  },\n\n  {\n    id: 20,\n    chapter: 'Rule 10: Appropriation and Re-Appropriation',\n    question: \"Which of the following restrictions on appropriation and re-appropriation of funds are correctly stated?\\n1. Funds provided for charged expenditure shall not be re-appropriated to meet voted expenditure, and vice versa.\\n2. No re-appropriation can be made from the Capital section of a grant to the Revenue section, or vice versa.\\n3. Funds shall not be re-appropriated to any work which has not received administrative approval and technical sanction.\\n4. Re-appropriation may be freely made from one grant for charged expenditure to another grant for charged expenditure.\\nSelect the correct answer using the code given below:\",\n    options: [\n      \"1, 2 and 3 only\",\n      \"1, 3 and 4 only\",\n      \"2, 3 and 4 only\",\n      \"1, 2, 3 and 4\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Rule 10, General Restrictions.<\/b><br>Statement 1 \u2713 \u2014 charged funds cannot be re-appropriated to voted expenditure and vice versa [10(4)].<br>Statement 2 \u2713 \u2014 no re-appropriation between Capital and Revenue sections [10(6)].<br>Statement 3 \u2713 \u2014 no re-appropriation to a work lacking administrative approval and technical sanction [10(3)].<br>Statement 4 \u2717 \u2014 the rule states the opposite: <b>no<\/b> re-appropriation from one grant\/appropriation for charged expenditure to another grant\/appropriation for charged expenditure [10(5)]. The reversed polarity makes 4 false.<br><br>Hence 1, 2 and 3 only.\"\n  },\n\n  {\n    id: 21,\n    chapter: 'Rule 10: Appropriation and Re-Appropriation',\n    question: \"Consider the following further restrictions on re-appropriation:\\n1. No re-appropriation can be made from an appropriation already augmented through a Supplementary Demand for Grant passed by Parliament.\\n2. No re-appropriation can be made from savings under an activity for which a Contingency Fund Advance has already been obtained during the financial year.\\n3. Funds shall not be re-appropriated to meet expenditure which has not been sanctioned by a competent authority.\\nWhich of the statements given above are correct?\",\n    options: [\n      \"1 and 2 only\",\n      \"1, 2 and 3\",\n      \"2 and 3 only\",\n      \"1 and 3 only\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Rule 10(7), 10(8) and 10(2).<\/b><br>Statement 1 \u2713 \u2014 no re-appropriation from an appropriation already augmented through a Supplementary Demand passed by Parliament.<br>Statement 2 \u2713 \u2014 no re-appropriation from savings under an activity for which a Contingency Fund Advance has already been obtained during the year.<br>Statement 3 \u2713 \u2014 funds cannot be re-appropriated to expenditure not sanctioned by a competent authority.<br><br>All three are correctly stated restrictions.\"\n  },\n\n  {\n    id: 22,\n    chapter: 'Rule 10: Appropriation and Re-Appropriation',\n    question: \"The Chief Accounting Authority of an Administrative Ministry may appropriate or re-appropriate funds to a work to cover excess of expenditure over the authorised sanctioned financial limits, but only up to:\",\n    options: [\n      \"25%, subject to approval of the Finance Ministry\",\n      \"10%, subject to approval of the Competent Authority\",\n      \"20%, subject to approval of the Competent Authority\",\n      \"15%, subject to approval of the Financial Adviser\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Rule 10(9)(v).<\/b><br>The delegated power extends to appropriating\/re-appropriating to a work to cover excess over authorised sanctioned limits <b>up to 20%<\/b>, subject to such excess being approved by the Competent Authority. Beyond 20%, no appropriation\/re-appropriation may be made without the Budget Division's consent and concurrence of Secretary (Expenditure).<br><br>The distractors use plausible percentages\/authorities, but the delegated ceiling is 20%.\"\n  },\n\n  {\n    id: 23,\n    chapter: 'Rule 10: Appropriation and Re-Appropriation',\n    question: \"Among the delegated powers of Administrative Ministries, which of the following may be augmented through re-appropriation?\\n1. Salaries\\n2. Pensionary Charges\\n3. Medical Expenses\\n4. Rent, Rates and Taxes for Land and Buildings\\nSelect the correct answer using the code given below:\",\n    options: [\n      \"1 and 4 only\",\n      \"1 and 2 only\",\n      \"2, 3 and 4 only\",\n      \"1, 2, 3 and 4\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Rule 10(9)(i).<\/b><br>Administrative Ministries may augment, through re-appropriation, the provisions of the heads <b>'Salaries', 'Allowances', 'Wages', 'Pensionary Charges', 'Medical Expenses' and 'Rent, Rates and Taxes for Land and Buildings'<\/b>. All four listed heads are covered, so the answer is 1, 2, 3 and 4.\"\n  },\n\n  {\n    id: 24,\n    chapter: 'Rule 10: Appropriation and Re-Appropriation',\n    question: \"Except with the previous consent of the Budget Division and concurrence of Secretary (Expenditure), which of the following re-appropriations is prohibited?\",\n    options: [\n      \"Re-appropriation from the 'Salaries' or 'Allowances' head to any other primary unit of appropriation\",\n      \"Re-appropriation from 'Salaries' to 'Salaries' across schemes\",\n      \"Augmentation of the 'Medical Expenses' head through re-appropriation\",\n      \"Re-appropriation from a lump-sum provision for northeast areas to a concerned northeast scheme\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Rule 10(10)(iii).<\/b><br>Except with the previous consent of the Budget Division and concurrence of Secretary (Expenditure), <b>no re-appropriation shall be made from the 'Salaries' or 'Allowances' head to any other primary unit of appropriation<\/b>.<br><br>(b), (c) and (d) are, by contrast, among the delegated powers of Administrative Ministries under Rule 10(9), and do not require this special consent.\"\n  },\n\n  {\n    id: 25,\n    chapter: 'Rule 10: Appropriation and Re-Appropriation',\n    question: \"No re-appropriation shall be made from or to the provision for Secret Service Expenditure. Where the augmentation of that provision is of a specified extent or more, prior approval of the Comptroller and Auditor General is also required. That extent is:\",\n    options: [\n      \"10% of the original provision\",\n      \"25% of the original provision\",\n      \"20% of the original provision\",\n      \"50% of the original provision\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Rule 10(10)(v).<\/b><br>No re-appropriation shall be made from and to the provision for Secret Service Expenditure; in case of augmentation by <b>25% or more<\/b> of the original provision, prior approval of the C&amp;AG would also be required.<br><br>The distractors are plausible percentages, but the threshold triggering C&amp;AG approval is 25%.\"\n  },\n\n  {\n    id: 26,\n    chapter: 'Rule 10: Appropriation and Re-Appropriation',\n    question: \"Consider the following re-appropriations that require the previous consent of the Budget Division with concurrence of Secretary (Expenditure):\\n1. From savings under grants-in-aid to States or Union territories, to meet expenditure in the Revenue Section.\\n2. Between Capital Outlay and loans, or vice versa, in the Capital Section.\\n3. From provisions made for Externally Aided Projects to Non-Externally Aided Projects.\\nWhich of the statements given above are correct?\",\n    options: [\n      \"2 and 3 only\",\n      \"1 and 2 only\",\n      \"1, 2 and 3\",\n      \"1 and 3 only\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Rule 10(10)(i), (ii) and (iv).<\/b><br>Statement 1 \u2713 \u2014 no re-appropriation from savings under grants-in-aid to States\/UTs to meet Revenue Section expenditure.<br>Statement 2 \u2713 \u2014 no re-appropriation between Capital Outlay and loans (or vice versa) in the Capital Section.<br>Statement 3 \u2713 \u2014 no re-appropriation from Externally Aided Projects to Non-Externally Aided Projects.<br><br>All three require the special consent, so all are correct.\"\n  },\n\n  {\n    id: 27,\n    chapter: 'Rule 10: Appropriation and Re-Appropriation',\n    question: \"In the delegated re-appropriation powers of Administrative Ministries\/Departments, the monetary limit for establishment expenditure booked under heads such as Office Expenses, Other Revenue Expenditure, and Domestic and Foreign Travel Expenses is up to:\",\n    options: [\n      \"Rs. 15 crore\",\n      \"Rs. 5 crore\",\n      \"Rs. 10 crore\",\n      \"Rs. 2 crore\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Rule 10, Government of India's decision (1), monetary-limits table.<\/b><br>For establishment expenditure under Office Expenses, Other Revenue Expenditure and Domestic\/Foreign Travel Expenses, the delegated re-appropriation power is <b>up to Rs. 2 crore<\/b>.<br><br>(b) Rs. 5 crore applies to Minor Works, Professional Services, Training, Materials and Supplies and similar heads; (a) Rs. 15 crore applies to non-establishment 'all other object heads'.\"\n  },\n\n  {\n    id: 28,\n    chapter: 'Rule 10: Appropriation and Re-Appropriation',\n    question: \"In the delegated re-appropriation powers, the monetary limit for establishment expenditure booked under heads such as Minor Works, Professional Services, Training Expenses, Materials and Supplies, and Repair and Maintenance is up to:\",\n    options: [\n      \"Rs. 5 crore\",\n      \"Rs. 2 crore\",\n      \"Rs. 10 crore\",\n      \"Rs. 15 crore\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Rule 10, Government of India's decision (1), monetary-limits table.<\/b><br>For heads such as Minor Works, Professional Services, Rewards, Leave Travel Expenses, Training Expenses, Materials and Supplies, Cost of Ration, Fuels and Lubricants, Repair and Maintenance, and Bank\/Agency Charges, the delegated re-appropriation power is <b>up to Rs. 5 crore<\/b>.<br><br>(b) Rs. 2 crore is for the office\/travel establishment heads; (d) Rs. 15 crore is for non-establishment 'all other object heads'.\"\n  },\n\n  {\n    id: 29,\n    chapter: 'Rule 10: Appropriation and Re-Appropriation',\n    question: \"In the delegated re-appropriation powers, the monetary limit for non-establishment expenditure booked under 'all other object heads' is up to:\",\n    options: [\n      \"Rs. 10 crore\",\n      \"Rs. 15 crore\",\n      \"Rs. 5 crore\",\n      \"Rs. 2 crore\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Rule 10, Government of India's decision (1), monetary-limits table.<\/b><br>For non-establishment expenditure under 'all other object heads', the delegated re-appropriation power of the Administrative Department\/Ministry is <b>up to Rs. 15 crore<\/b>.<br><br>(d) Rs. 2 crore is for establishment heads such as Office Expenses and Travel; (c) Rs. 5 crore is for Minor Works, Professional Services and similar heads.\"\n  },\n\n  {\n    id: 30,\n    chapter: 'Rule 10: Appropriation and Re-Appropriation',\n    question: \"As per the revised re-appropriation guidelines, in which of the following situations is prior approval of the Ministry of Finance required?\\n1. Any re-appropriation during the first quarter of a financial year.\\n2. Re-appropriation from savings under Central or Centrally Sponsored Schemes to augment the establishment expenditure of a Ministry\/Department.\\nSelect the correct answer using the code given below:\",\n    options: [\n      \"2 only\",\n      \"1 only\",\n      \"Both 1 and 2\",\n      \"Neither 1 nor 2\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Rule 10, Government of India's decision (1).<\/b><br>Statement 1 \u2713 \u2014 no re-appropriation shall be made during the first quarter of a financial year without prior approval of the Ministry of Finance.<br>Statement 2 \u2713 \u2014 no re-appropriation shall be made from savings under Central\/Centrally Sponsored Schemes to augment establishment expenditure of a Ministry\/Department without prior approval of the Ministry of Finance.<br><br>Both require prior approval of the Ministry of Finance.\"\n  },\n\n  {\n    id: 31,\n    chapter: 'Rule 10: Appropriation and Re-Appropriation',\n    question: \"Any order for re-appropriation issued during a financial year which increases the budget provision under a line item ending at an object head is required to be reported to Parliament (with the last batch of Supplementary Demands) when the increase exceeds:\",\n    options: [\n      \"20% of Budget Estimates or Rs. 50 crore, whichever is less\",\n      \"10% of Budget Estimates or Rs. 50 crore, whichever is more\",\n      \"25% of Budget Estimates or Rs. 100 crore, whichever is less\",\n      \"20% of Budget Estimates or Rs. 100 crore, whichever is more\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Rule 10, Government of India's decision (1), reporting limit to Parliament.<\/b><br>Any re-appropriation increasing the provision under a line item ending at an object head by more than <b>20% of Budget Estimates or Rs. 100 crore, whichever is more<\/b>, must be reported to Parliament with the last batch of Supplementary Demands; if issued after that batch, prior approval of the Department of Expenditure is required.<br><br>The distractors alter the percentage, the amount, or the 'whichever' test.\"\n  },\n\n  {\n    id: 32,\n    chapter: 'Rule 10: Appropriation and Re-Appropriation',\n    question: \"Re-appropriation of funds earmarked for the North East Region from the non-functional Major Heads (2552, 4552 and 6552) to the functional heads from which actual expenditure is incurred is delegated to the:\",\n    options: [\n      \"Secretary of the Ministry\/Department concerned, who may further delegate it to an officer not below the rank of Joint Secretary\",\n      \"Financial Adviser of the Ministry, without any power of further delegation\",\n      \"Budget Division, Department of Economic Affairs\",\n      \"Ministry of Development of North Eastern Region only\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Rule 10, Government of India's decision (2).<\/b><br>Being technical in nature, such re-appropriation from the NER non-functional heads to functional heads is delegated to the <b>Secretary of the Ministry\/Department concerned<\/b> (including during the first quarter), who may further delegate it to an officer <b>not below the rank of Joint Secretary<\/b> or equivalent. This relaxation does not apply to the Ministry of Development of NER.<br><br>(b), (c) and (d) misstate the delegate or its scope.\"\n  },\n\n  {\n    id: 33,\n    chapter: 'Rule 10: Appropriation and Re-Appropriation',\n    question: \"All new services (except new 'Works' under the Capital section) are treated as a 'New Service' needing prior approval of Parliament. This treatment flows from which Article of the Constitution?\",\n    options: [\n      \"Article 77\",\n      \"Article 115\",\n      \"Article 112\",\n      \"Article 266\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Appendix-I (Financial Limits for New Service \/ New Instrument of Service).<\/b><br>All new services (except new 'Works' under the Capital section) are considered a 'New Service' as defined in <b>Article 115<\/b> of the Constitution and accordingly need prior approval of Parliament.<br><br>(a) Article 77 relates to authentication of orders in the President's name; (c) and (d) relate to the annual financial statement and the Consolidated Fund \u2014 not the definition of New Service.\"\n  },\n\n  {\n    id: 34,\n    chapter: 'Rule 10: Appropriation and Re-Appropriation',\n    question: \"For a 'New Instrument of Service' involving object heads such as Investment, Loans and advances, and Subsidies, prior approval of Parliament is required where the amount is above 20% of the original appropriation, or above a specified amount, whichever is higher. That amount is:\",\n    options: [\n      \"Rs. 25 crore\",\n      \"Rs. 50 crore\",\n      \"Rs. 100 crore\",\n      \"Rs. 300 crore\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Appendix-I (New Instrument of Service financial limits).<\/b><br>For an NIS, prior approval of Parliament is required where the amount is above 20% of the original appropriation OR above <b>Rs. 100 crore<\/b>, whichever is higher (subject to savings within the same section of the Grant); below this, it is a reporting item.<br><br>The distractors are plausible thresholds, but the amount fixed is Rs. 100 crore.\"\n  },\n\n  {\n    id: 35,\n    chapter: 'Rule 8: Primary unit of appropriation',\n    question: \"In the six-tier classification for the Detailed Demands for Grants, match the tiers in List-I with what they denote in List-II, and select the correct answer:\\nList-I (Tier)\\nA. Major Head\\nB. Sub-major Head\\nC. Minor Head\\nD. Sub-head\\nList-II (Denotes)\\n1. Programme\\n2. Scheme\\n3. Function\\n4. Sub-function\",\n    options: [\n      \"A-3, B-4, C-2, D-1\",\n      \"A-3, B-1, C-4, D-2\",\n      \"A-4, B-3, C-1, D-2\",\n      \"A-3, B-4, C-1, D-2\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Rule 8(5)(i), six-tier classification.<\/b><br>A\u20133: <b>Major Head<\/b> denotes the Function.<br>B\u20134: <b>Sub-major Head<\/b> denotes the Sub-function.<br>C\u20131: <b>Minor Head<\/b> denotes the Programme.<br>D\u20132: <b>Sub-head<\/b> denotes the Scheme.<br><br>The remaining tiers are the Detailed Head (Sub-scheme) and the Object Head (object of expenditure \u2014 the primary unit of appropriation). The distractors swap the Function\/Sub-function and Programme\/Scheme labels.\"\n  },\n\n  {\n    id: 36,\n    chapter: 'Rule 8: Primary unit of appropriation',\n    question: \"In the six-tier classification for the Detailed Demands for Grants, which one of the following is correctly matched?\",\n    options: [\n      \"Sub-major Head \u2014 2 digits \u2014 Sub-function\",\n      \"Minor Head \u2014 2 digits \u2014 Programme\",\n      \"Object Head \u2014 3 digits \u2014 Primary unit of appropriation\",\n      \"Detailed Head \u2014 3 digits \u2014 Scheme\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Rule 8(5)(i), six-tier classification.<\/b><br>The <b>Sub-major Head is codified with 2 digits and denotes the Sub-function<\/b>.<br><br>(b) The Minor Head denotes the Programme but is codified with <b>3<\/b> digits, not 2. (c) The Object Head is the primary unit of appropriation but carries <b>2<\/b> digits, not 3. (d) The Detailed Head is 2 digits and denotes the <b>Sub-scheme<\/b> \u2014 the Scheme is denoted by the Sub-head. Each distractor is a near-miss on one attribute.\"\n  },\n\n\/\/ =============================== RULE 11 ==================================\n\n  {\n    id: 37,\n    chapter: 'Rule 11: Indents, contracts and purchases',\n    question: \"The financial powers exercisable by the Secretary of the Department concerned for open or limited tender contracts, and for negotiated or single tender or proprietary contracts and agreements, are respectively up to:\",\n    options: [\n      \"Rs. 25 crore; and Rs. 100 crore\",\n      \"Rs. 100 crore; and Rs. 25 crore\",\n      \"Rs. 100 crore; and Rs. 50 crore\",\n      \"Rs. 50 crore; and Rs. 25 crore\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Rule 11(2) and 11(3).<\/b><br>The Secretary of the Department concerned may exercise powers up to <b>Rs. 100 crore<\/b> for open or limited tender contracts, and up to <b>Rs. 25 crore<\/b> for negotiated or single tender or proprietary contracts and agreements.<br><br>(a) reverses the two figures \u2014 the trap being that the more competitive mode (open\/limited tender) carries the higher limit; (c) and (d) alter one of the two limits.\"\n  },\n\n  {\n    id: 38,\n    chapter: 'Rule 11: Indents, contracts and purchases',\n    question: \"A proposed open tender contract of a Department is valued above Rs. 100 crore. The approval required for this contract is that of the:\",\n    options: [\n      \"Financial Adviser of the Department\",\n      \"Finance Ministry\",\n      \"Minister in charge of the Department\",\n      \"Cabinet Committee on Economic Affairs\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Rule 11(4).<\/b><br>Contracts or purchases whose amount exceeds the values fixed for the Secretary's powers (Rs. 100 crore for open\/limited tender; Rs. 25 crore for negotiated\/single tender\/proprietary) require the approval of the <b>Minister in charge of the Department<\/b>.<br><br>(b), (a) and (d) are not the escalation authority; once the Secretary's ceiling is crossed, the matter goes to the Minister-in-charge.\"\n  },\n\n  {\n    id: 39,\n    chapter: 'Rule 11: Indents, contracts and purchases',\n    question: \"The power to award a contract, purchase or consultancy in a Project or Scheme has already been considered and allowed by the Public Investment Board, the Expenditure Finance Committee or the Cabinet. Such cases are to be processed:\",\n    options: [\n      \"Only after re-appraisal by the Financial Adviser\",\n      \"As per the general limits of the Secretary of the Department in every case\",\n      \"Only after fresh concurrence of the Finance Ministry\",\n      \"As per the financial limits laid down for sanction of such Schemes or Projects by that Authority\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Rule 11(6) and Government of India's Decision (1).<\/b><br>Where such powers have been considered and allowed by the PIB, EFC or Cabinet, the cases are processed as per the <b>financial limits laid down for sanction of such Schemes or Projects by that Authority<\/b>.<br><br>(b), (c) and (a) would superimpose fresh or general limits over the specific approval already granted by the higher authority \u2014 which the rule does not require.\"\n  },\n\n  \/\/ =============================== RULE 12 ==================================\n\n  {\n    id: 40,\n    chapter: 'Rule 12: Powers of Subordinate Authorities',\n    question: \"A Department of the Central Government proposes to confer financial powers upon a Head of Department subordinate to it. Consider the following conditions:\\n1. The conferment may be made by a general or special order.\\n2. The powers conferred cannot exceed those vested in the Department itself.\\n3. The conferment is to be made in consultation with the Internal Financial Adviser.\\nWhich of the conditions given above are correct?\",\n    options: [\n      \"1, 2 and 3\",\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Rule 12(2).<\/b><br>A Department of the Central Government may, <b>by general or special order<\/b> (1), confer powers <b>not exceeding those vested in that Department<\/b> (2) upon an Administrator, Head of Department or other subordinate authority, <b>in consultation with the Internal Financial Adviser<\/b> (3).<br><br>All three conditions flow from the same sub-rule, so the answer is 1, 2 and 3.\"\n  },\n\n  {\n    id: 41,\n    chapter: 'Rule 12: Powers of Subordinate Authorities',\n    question: \"While conferring powers upon subordinate authorities, a Department of the Central Government can NOT re-delegate its powers in respect of which of the following matters?\\n1. Re-appropriation of funds\\n2. Waiver of recovery of overpayment made to Government servants\\n3. Appraisal and approval of Schemes or Projects\\nSelect the correct answer using the code given below:\",\n    options: [\n      \"1 and 2 only\",\n      \"1, 2 and 3\",\n      \"2 and 3 only\",\n      \"1 and 3 only\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Rule 12(2), provisos (a), (b) and (c).<\/b><br>No power shall be re-delegated in respect of: <b>re-appropriation of funds<\/b>, <b>waiver of recovery of overpayment made to Government servants<\/b>, and <b>appraisal and approval of Schemes or Projects<\/b>. All three are barred from re-delegation.<br><br>Hence the answer is 1, 2 and 3.\"\n  },\n\n  {\n    id: 42,\n    chapter: 'Rule 12: Powers of Subordinate Authorities',\n    question: \"A Head of Department authorises, by an order in writing, a Gazetted Officer serving under him to exercise certain of his delegated financial powers. As regards the correctness, regularity and propriety of the decisions taken by that Gazetted Officer:\",\n    options: [\n      \"Responsibility is shared equally between the two\",\n      \"The authorised Gazetted Officer alone becomes responsible\",\n      \"The Head of the Department continues to be responsible\",\n      \"The Internal Financial Adviser becomes responsible\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Rule 12(3).<\/b><br>The Administrator or Head of the Department may authorise a Gazetted Officer in writing to exercise the powers to the extent specified, but shall <b>continue to be responsible for the correctness, regularity and propriety<\/b> of the decisions taken by the officer so authorised.<br><br>(b), (a) and (d) misplace the responsibility, which remains with the delegating Head of Department.\"\n  },\n\n  {\n    id: 43,\n    chapter: 'Rule 12: Powers of Subordinate Authorities',\n    question: \"With regard to declaring a Gazetted Officer as the Head of the Office, which one of the following is correct?\",\n    options: [\n      \"Only an officer of the level of Head of Department can be declared as Head of Office\",\n      \"Any number of Gazetted Officers may be declared as Head of Office for the same establishment\",\n      \"The declaration can be made only by the Finance Ministry\",\n      \"Not more than one Gazetted Officer shall be declared as Head of Office in respect of the same office or establishment, unless such establishments are distinctly separate from one another\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Rule 12(4), second proviso.<\/b><br>Departments of the Government of India, Administrators and Heads of Departments may declare any Gazetted Officer subordinate to them as the Head of the Office; but <b>not more than one<\/b> Gazetted Officer shall be declared as Head of Office for the same office or establishment, <b>unless such office or establishment is distinctly separate<\/b> from one another.<br><br>(b) drops the one-officer rule; (c) misplaces the declaring authority; (a) invents a rank requirement.\"\n  },\n\n  {\n    id: 44,\n    chapter: 'Rule 12: Powers of Subordinate Authorities',\n    question: \"An expenditure was incurred at a time when the sanctioning authority had no competence to sanction it. Subsequently, the authority acquires the competence and seeks to validate the expenditure. Such validation of an action already taken is:\",\n    options: [\n      \"Permissible in exercise of the delegated power\",\n      \"Barred in every case\",\n      \"Permissible only with the prior approval of the Comptroller and Auditor General\",\n      \"Permissible only for revenue expenditure and not for capital expenditure\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Rule 12(6).<\/b><br>The delegated power can be exercised for a <b>validation of an action already taken, or expenditure or liability already incurred, even where the validating authority had no competence to do so at the time<\/b> the action was taken or the expenditure\/liability was incurred.<br><br>(b), (c) and (d) impose bars or conditions that the rule does not contain.\"\n  },\n\n  \/\/ =============================== RULE 13 ==================================\n\n  {\n    id: 45,\n    chapter: 'Rule 13: Powers of Subordinate Authorities to write off loss',\n    question: \"The monetary limits up to which a Department of the Government of India may write off, in each case, irrecoverable losses of stores or public money \u2014 (i) where the loss is due to theft, fraud or negligence, and (ii) in other cases \u2014 are respectively:\",\n    options: [\n      \"Rs. 50,00,000; and Rs. 5,00,000\",\n      \"Rs. 5,00,000; and Rs. 50,00,000\",\n      \"Rs. 2,00,000; and Rs. 5,00,000\",\n      \"Rs. 5,00,000; and Rs. 5,00,000\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Rule 13, Government of India's decision (1), write-off table.<\/b><br>For irrecoverable losses of stores or public money, a Department of the Government of India may write off <b>Rs. 5,00,000<\/b> in each case where the loss is due to theft, fraud or negligence, and <b>Rs. 50,00,000<\/b> in other cases.<br><br>(a) reverses the two figures \u2014 the trap being that culpable losses (theft\/fraud\/negligence) carry the LOWER delegated limit; (c) substitutes the Administrators' theft\/fraud limit; (d) understates the 'other cases' limit.\"\n  },\n\n  {\n    id: 46,\n    chapter: 'Rule 13: Powers of Subordinate Authorities to write off loss',\n    question: \"The monetary limit up to which a Department of the Government of India may write off, in each case, the loss due to deficiencies and depreciation in the value of stores (other than motor vehicles or motor cycles) included in the stock and other accounts, including losses on food grains, sugar, etc., is:\",\n    options: [\n      \"Rs. 2,00,000\",\n      \"Rs. 50,00,000\",\n      \"Rs. 5,00,000\",\n      \"Rs. 10,00,000\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Rule 13, Government of India's decision (1), write-off table.<\/b><br>For deficiencies and depreciation in the value of stores (other than motor vehicles or motor cycles) included in the stock and other accounts, including losses on food grains, sugar, etc., the limit for a Department of the Government of India is <b>Rs. 5,00,000<\/b> in each case.<br><br>(b) Rs. 50,00,000 is the limit for irrecoverable losses of stores\/public money in non-culpable cases \u2014 an adjacent row of the same table used as a distractor.\"\n  },\n\n  {\n    id: 47,\n    chapter: 'Rule 13: Powers of Subordinate Authorities to write off loss',\n    question: \"With regard to the power to write off loss of revenue or irrecoverable loans and advances, the Department of Revenue has:\",\n    options: [\n      \"No powers, all such cases requiring the Finance Ministry's sanction\",\n      \"Powers up to Rs. 5,00,000 in each case\",\n      \"Powers up to Rs. 50,00,000 in each case\",\n      \"Full powers to write off losses of irrecoverable revenue\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Rule 13, Government of India's decision (1), write-off table.<\/b><br>For loss of revenue or irrecoverable loans and advances, the <b>Department of Revenue has full powers<\/b> to write off losses of irrecoverable revenue; other Departments of the Government of India have powers up to Rs. 5,00,000 in each case.<br><br>(b) is the limit applicable to the other Departments, not the Department of Revenue; (c) and (a) misstate the position.\"\n  },\n\n  {\n    id: 48,\n    chapter: 'Rule 13: Powers of Subordinate Authorities to write off loss',\n    question: \"Where the original authority delegates to a Head of Department, by a written order, the power to write off irrecoverable losses of stores and public money, such delegation shall not exceed:\",\n    options: [\n      \"10% of the power of the Department\",\n      \"25% of the power of the Department\",\n      \"5% of the power of the Department\",\n      \"50% of the power of the Department\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Rule 13, Government of India's decision (1).<\/b><br>The power to write off irrecoverable losses of stores and public money may be delegated to the Head of Department through a written order, subject to such delegation <b>not exceeding 10%<\/b> of the power of the Department; the same 10% cap applies for deficiencies and depreciation in the value of stores.<br><br>The distractors are plausible caps, but the fixed ceiling is 10%.\"\n  },\n\n  {\n    id: 49,\n    chapter: 'Rule 13: Powers of Subordinate Authorities to write off loss',\n    question: \"Ministries and Departments (other than the Department of Revenue) may re-delegate to Heads of Departments the power to write off loss of revenue, in each case, up to:\",\n    options: [\n      \"Rs. 50,000\",\n      \"Rs. 5,000\",\n      \"Rs. 2,00,000\",\n      \"Rs. 5,00,000\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Rule 13, Government of India's decision (1).<\/b><br>Ministries\/Departments other than the Department of Revenue may re-delegate powers of write-off of loss of revenue up to <b>Rs. 5,000<\/b> in each case to Heads of Departments.<br><br>The distractors are larger plausible figures \u2014 (d) Rs. 5,00,000 being the Department's own limit for revenue loss \u2014 but the re-delegation ceiling to HoDs is only Rs. 5,000.\"\n  },\n\n  {\n    id: 50,\n    chapter: 'Rule 13: Powers of Subordinate Authorities to write off loss',\n    question: \"For the purpose of mature condemnation of motor vehicles, the lives fixed for Heavy Commercial Motor Vehicles, Light Commercial Motor Vehicles and Motor Cycles \u2014 in terms of distance run and length of use, whichever is reached later \u2014 are respectively:\",\n    options: [\n      \"1,50,000 km\/6\u00bd years; 4,00,000 km\/10 years; 1,20,000 km\/7 years\",\n      \"4,00,000 km\/10 years; 1,20,000 km\/7 years; 1,50,000 km\/6\u00bd years\",\n      \"4,00,000 km\/10 years; 1,50,000 km\/6\u00bd years; 1,20,000 km\/7 years\",\n      \"2,00,000 km\/7 years; 1,50,000 km\/6\u00bd years; 1,00,000 km\/5 years\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Rule 13, Government of India's decision (1), condemnation table.<\/b><br>Heavy Commercial Motor Vehicles: <b>4,00,000 km or 10 years<\/b>; Light Commercial Motor Vehicles: <b>1,50,000 km or 6\u00bd years<\/b>; Motor Cycles: <b>1,20,000 km or 7 years<\/b> \u2014 the distance run or length of use, <b>whichever is reached later<\/b>.<br><br>(b) swaps the LCV and motorcycle figures; (a) swaps HCV and LCV; (d) uses figures not in the table.\"\n  },\n\n  {\n    id: 51,\n    chapter: 'Rule 13: Powers of Subordinate Authorities to write off loss',\n    question: \"A Ministry has full power to scrap its vehicles which have reached a specified age, through a Registered Vehicle Scrapping Facility only, established as per the guidelines of the Ministry of Road Transport and Highways. That age is:\",\n    options: [\n      \"20 years\",\n      \"10 years\",\n      \"7 years\",\n      \"15 years\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Rule 13, Government of India's decision (1).<\/b><br>A Ministry\/Department has full power to scrap vehicles which have reached <b>15 years<\/b> of age, through a <b>Registered Vehicle Scrapping Facility (RVSF)<\/b> only, established as per MoRTH guidelines.<br><br>(b) 10 years is the condemnation life of Heavy Commercial Motor Vehicles and (c) 7 years that of motor cycles \u2014 adjacent figures from the same decision used as distractors.\"\n  },\n\n  {\n    id: 52,\n    chapter: 'Rule 13: Powers of Subordinate Authorities to write off loss',\n    question: \"Condemned vehicles are required to be disposed of within a specified period from the date of placing an order with the manufacturer for their replacement. That period is:\",\n    options: [\n      \"Three months\",\n      \"One month\",\n      \"Six months\",\n      \"One year\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Rule 13, Government of India's decision (1).<\/b><br>Condemned vehicles are to be disposed of within <b>three months<\/b> from the date of placing an order with the manufacturer for replacement.<br><br>The distractors are plausible periods; the prescribed period is three months.\"\n  },\n\n  {\n    id: 53,\n    chapter: 'Rule 13: Powers of Subordinate Authorities to write off loss',\n    question: \"Following a fire, a number of articles of stores are to be written off on a single occasion. In reckoning the competence of the sanctioning authority, the value in 'each case' is to be taken as:\",\n    options: [\n      \"The value of the single most valuable article in the lot\",\n      \"The total value of the stores intended to be written off on that occasion, and not the value of individual articles\",\n      \"The average value of the articles in the lot\",\n      \"The value of each article taken separately\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Rule 13, Government of India's decision (1).<\/b><br>Where a number of articles are written off on one occasion, competence is reckoned with reference to the <b>total value of the stores intended to be written off on that occasion<\/b>; losses attributable to one specific cause (such as fire, theft or flood) are to be written off at one time and must <b>not be split up<\/b> to bring the amount within the powers of a lower authority.<br><br>(a), (c) and (d) would defeat this anti-splitting safeguard.\"\n  },\n\n  {\n    id: 54,\n    chapter: 'Rule 13: Powers of Subordinate Authorities to write off loss',\n    question: \"For deciding the value of stores while writing off deficiencies, the value to be adopted where priced accounts are maintained, and in other cases, is respectively the:\",\n    options: [\n      \"Market value; and book value\",\n      \"Replacement value; and book value\",\n      \"Book value; and replacement value\",\n      \"Book value; and market value\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Rule 13, Government of India's decision (1).<\/b><br>For deciding the value of the stores, it shall be the <b>'book value' where priced accounts are maintained<\/b> and the <b>'replacement value' in other cases<\/b>.<br><br>(b) reverses the two; (a) and (d) introduce 'market value', a term the decision does not use.\"\n  },\n\n  \/\/ =============================== RULE 14 ==================================\n\n  {\n    id: 55,\n    chapter: 'Rule 14: Insurance of Government property',\n    question: \"With regard to insurance of Government property, movable and immovable, the position under the Delegation of Financial Powers Rules, 2024 is that such property:\",\n    options: [\n      \"Shall be insured only where its value exceeds Rs. 25 crore\",\n      \"Shall be compulsorily insured by every Department against fire and theft\",\n      \"May be insured with the concurrence of the Financial Adviser alone\",\n      \"Shall not be insured, and no subordinate authority shall incur expenditure on such insurance without the previous consent of the Finance Ministry, except where relaxation is provided\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Rule 14 (Insurance of Government property).<\/b><br>Government property, movable and immovable, <b>shall not be insured<\/b>, and no subordinate authority shall undertake any liability or incur any expenditure in connection with such insurance <b>without the previous consent of the Finance Ministry<\/b>, except to the extent of any relaxation provided by that Ministry.<br><br>(b), (c) and (a) contradict the default rule of the Government acting as self-insurer.\"\n  },\n\n  \/\/ =============================== RULE 15 ==================================\n\n  {\n    id: 56,\n    chapter: 'Rule 15: Waiver of recovery of overpayment made to Government servants',\n    question: \"The recovery of an overpayment made mistakenly to a Government servant can be waived only when certain conditions are satisfied. Consider the following:\\n1. The amount disallowed was drawn by the Government servant under a reasonable belief that he was entitled to it.\\n2. In the opinion of the competent authority, the recovery will cause undue hardship, or is impossible to effect.\\nWhich of the conditions given above is\/are required?\",\n    options: [\n      \"Both 1 and 2\",\n      \"1 only\",\n      \"2 only\",\n      \"Neither 1 nor 2\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Rule 15(1).<\/b><br>Waiver of recovery is subject to <b>both<\/b> conditions: the amount was drawn under a <b>reasonable belief of entitlement<\/b>, and in the opinion of the authority the recovery would cause <b>undue hardship or is impossible<\/b> to effect.<br><br>(b) and (c) drop one limb; both must co-exist for the waiver.\"\n  },\n\n  {\n    id: 57,\n    chapter: 'Rule 15: Waiver of recovery of overpayment made to Government servants',\n    question: \"A Department of the Government of India may waive recovery of an overpayment, in the case of each individual, with the concurrence of the Financial Adviser of the Department, up to:\",\n    options: [\n      \"Rs. 5,00,000 \u2014 proposals above this being referred to the Finance Ministry for concurrence\",\n      \"Rs. 2,00,000 \u2014 proposals above this being referred to the Finance Ministry for concurrence\",\n      \"Rs. 1,00,000 \u2014 proposals above this being referred to the Comptroller and Auditor General\",\n      \"Rs. 2,00,000 \u2014 proposals above this being decided by the Administrative Secretary\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Rule 15(2).<\/b><br>A Department may waive recovery of overpayment up to <b>Rs. 2,00,000<\/b> in the case of each individual with the <b>concurrence of the Financial Adviser<\/b>; proposals for waiver of an amount greater than Rs. 2,00,000 in each case are referred to the <b>Finance Ministry<\/b> for concurrence.<br><br>(a) and (c) alter the amount or the escalation authority; (d) keeps the amount but wrongly routes higher cases to the Administrative Secretary.\"\n  },\n\n  {\n    id: 58,\n    chapter: 'Rule 15: Waiver of recovery of overpayment made to Government servants',\n    question: \"Since the date of the recovery order is a critical input for a decision on waiver, the order for recovery of an overpayment should be issued within a specified time from the date of detection of the overpayment. That time is:\",\n    options: [\n      \"Three months\",\n      \"Two months\",\n      \"One month\",\n      \"Six months\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Rule 15, Government of India's Decision (1).<\/b><br>The order for recovery of the overpayment should be issued within <b>one month<\/b> from the date of detection of the overpayment.<br><br>The distractors are plausible periods; the prescribed time is one month.\"\n  },\n\n  \/\/ =============================== RULE 16 ==================================\n\n  {\n    id: 59,\n    chapter: 'Rule 16: Expenditure on Schemes or Projects',\n    question: \"For a Scheme or Project with an Original Cost Estimate up to Rs. 100 crore, the appraisal and the approval are respectively carried out by the:\",\n    options: [\n      \"Expenditure Finance Committee; and the Cabinet\",\n      \"Secretary of the Administrative Department; and the Minister-in-charge\",\n      \"Standing Finance Committee; and the Minister-in-charge\",\n      \"Financial Adviser; and the Secretary of the Administrative Department\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Rule 16, Appendix-III, Original Cost Estimates table.<\/b><br>For an OCE up to Rs. 100 crore, appraisal is by the <b>Financial Adviser<\/b> and approval is by the <b>Secretary of the Administrative Department<\/b>.<br><br>(b), (c) and (a) are the appraisal\/approval combinations applicable to the higher cost slabs, used as distractors.\"\n  },\n\n  {\n    id: 60,\n    chapter: 'Rule 16: Expenditure on Schemes or Projects',\n    question: \"For a Scheme or Project with an Original Cost Estimate greater than Rs. 100 crore and up to Rs. 500 crore, the appraisal is done by the Standing Finance Committee (for Schemes) or the Delegated Investment Board (for Projects), chaired by the:\",\n    options: [\n      \"Secretary of the Administrative Department, with approval by the Minister-in-charge\",\n      \"Expenditure Secretary, with approval by the Finance Minister\",\n      \"Financial Adviser, with approval by the Secretary of the Administrative Department\",\n      \"Cabinet Secretary, with approval by the Cabinet\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Rule 16, Appendix-III, Original Cost Estimates table.<\/b><br>For an OCE > Rs. 100 crore and up to Rs. 500 crore, appraisal is by the <b>SFC\/DIB chaired by the Secretary of the Administrative Department<\/b>, and approval is by the <b>Minister-in-charge<\/b> of the Administrative Department.<br><br>(b) describes the chairing arrangement of the EFC\/PIB slab (> Rs. 500 crore); (c) is the up-to-100-crore slab; (d) has no basis in the table.\"\n  },\n\n  {\n    id: 61,\n    chapter: 'Rule 16: Expenditure on Schemes or Projects',\n    question: \"For a Scheme or Project with an Original Cost Estimate greater than Rs. 500 crore, the appraisal is done by the Expenditure Finance Committee (for Schemes) or the Public Investment Board (for Projects), chaired by the:\",\n    options: [\n      \"Secretary of the Administrative Department\",\n      \"Expenditure Secretary\",\n      \"Finance Minister\",\n      \"Cabinet Secretary\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Rule 16, Appendix-III, Original Cost Estimates table.<\/b><br>For an OCE greater than Rs. 500 crore, the appraisal is by the <b>EFC\/PIB chaired by the Expenditure Secretary<\/b> (save where a special dispensation has been notified).<br><br>(a) chairs the SFC\/DIB for the 100\u2013500 crore slab; (c) is an approving (not appraising) authority for the 500\u20131000 crore slab; (d) has no chairing role here.\"\n  },\n\n  {\n    id: 62,\n    chapter: 'Rule 16: Expenditure on Schemes or Projects',\n    question: \"For a Scheme or Project with an Original Cost Estimate greater than Rs. 500 crore and up to Rs. 1000 crore, the approval is accorded by the:\",\n    options: [\n      \"Cabinet or the Committee of the Cabinet concerned\",\n      \"Minister-in-charge of the Administrative Department alone\",\n      \"Minister-in-charge of the Administrative Department and the Finance Minister\",\n      \"Expenditure Secretary\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Rule 16, Appendix-III, Original Cost Estimates table.<\/b><br>For an OCE > Rs. 500 crore and up to Rs. 1000 crore, approval is by the <b>Minister-in-charge of the Administrative Department AND the Finance Minister<\/b>.<br><br>(b) alone suffices only for the 100\u2013500 crore slab; (a) applies above Rs. 1000 crore; (d) chairs the appraisal (EFC\/PIB), not the approval.\"\n  },\n\n  {\n    id: 63,\n    chapter: 'Rule 16: Expenditure on Schemes or Projects',\n    question: \"For a Scheme or Project with an Original Cost Estimate greater than Rs. 1000 crore, the approval is accorded by the:\",\n    options: [\n      \"Prime Minister's Office\",\n      \"Minister-in-charge of the Administrative Department and the Finance Minister\",\n      \"Public Investment Board\",\n      \"Cabinet or the Committee of the Cabinet concerned with the subject\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Rule 16, Appendix-III, Original Cost Estimates table.<\/b><br>For an OCE greater than Rs. 1000 crore, the approval is by the <b>Cabinet or the Committee of the Cabinet<\/b> concerned with the subject.<br><br>(b) is the approval level for the 500\u20131000 crore slab; (c) is an appraising body, not an approving authority; (a) has no role in the table.\"\n  },\n\n  {\n    id: 64,\n    chapter: 'Rule 16: Expenditure on Schemes or Projects',\n    question: \"Financial Advisers may seek participation of the Department of Expenditure in the meetings of the Standing Finance Committee or the Delegated Investment Board. Such participation is mandatory for proposals above:\",\n    options: [\n      \"Rs. 300 crore\",\n      \"Rs. 100 crore\",\n      \"Rs. 500 crore\",\n      \"Rs. 1000 crore\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Rule 16, Appendix-III, Notes.<\/b><br>Participation of the Department of Expenditure in SFC\/DIB meetings is <b>mandatory for proposals above Rs. 300 crore<\/b>; for smaller proposals the Financial Adviser may seek it optionally.<br><br>The distractors are the OCE appraisal\/approval slab boundaries (100\/500\/1000 crore) \u2014 deliberately adjacent figures, but the participation threshold is Rs. 300 crore.\"\n  },\n\n  {\n    id: 65,\n    chapter: 'Rule 16: Expenditure on Schemes or Projects',\n    question: \"Pre-investment activities of a Scheme or Project \u2014 such as preparation of Feasibility Reports, Detailed Project Reports, pilot studies, survey and investigation \u2014 may be approved by the Secretary of the Administrative Department with the concurrence of the Financial Adviser, up to:\",\n    options: [\n      \"Rs. 50 crore (budgetary resources only)\",\n      \"Rs. 100 crore (including budgetary and extra-budgetary resources)\",\n      \"Rs. 300 crore (including budgetary and extra-budgetary resources)\",\n      \"Rs. 500 crore (budgetary resources only)\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Rule 16, Appendix-III, Pre-Investment Activities.<\/b><br>Pre-investment activities up to <b>Rs. 100 crore (including budgetary and extra-budgetary resources)<\/b> may be approved by the Secretary of the Administrative Department with the concurrence of the Financial Adviser, provided financial resources are available and in-principle approval has been obtained wherever necessary.<br><br>The distractors alter the amount or the resource coverage.\"\n  },\n\n  {\n    id: 66,\n    chapter: 'Rule 16: Expenditure on Schemes or Projects',\n    question: \"In a running Project, cost increases have occurred on account of statutory levies, exchange rate variation and price escalation within the approved time cycle, together with an increase due to other reasons. Such increases are treated as covered by the approval of the original cost estimates so long as the increase due to other reasons does not exceed:\",\n    options: [\n      \"25% of the firmed-up cost estimates\",\n      \"10% of the firmed-up cost estimates\",\n      \"20% of the firmed-up cost estimates\",\n      \"15% of the firmed-up cost estimates\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Rule 16, Appendix-III, Revised Cost Estimates.<\/b><br>Increases due to statutory levies, exchange rate variation and price escalation within the approved time cycle, and increases in cost <b>up to 20%<\/b> due to any other reason, are covered by the approval of the original cost estimates.<br><br>Beyond 20%, the revised estimates must first be placed before a Revised Cost Committee. The distractors are plausible percentages; the figure is 20%.\"\n  },\n\n  {\n    id: 67,\n    chapter: 'Rule 16: Expenditure on Schemes or Projects',\n    question: \"An increase in the cost of a Project beyond 20% of the firmed-up cost estimates \u2014 attributable to time overrun, change in scope or under-estimation \u2014 must first be placed before a Revised Cost Committee chaired by the:\",\n    options: [\n      \"Joint Secretary of the programme division, with a representative of the Budget Division as member\",\n      \"Secretary of the Administrative Department, with the Financial Adviser as member\",\n      \"Expenditure Secretary, with the Financial Adviser as member\",\n      \"Financial Adviser, with the Joint Secretary of the programme division and a representative of the Chief Adviser Cost as members\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Rule 16, Appendix-III, Revised Cost Estimates.<\/b><br>Increases beyond 20% of the firmed-up cost estimates must first be placed before a <b>Revised Cost Committee chaired by the Financial Adviser<\/b>, with the <b>Joint Secretary in charge of the programme division<\/b> and a <b>representative of the Chief Adviser Cost<\/b> as members.<br><br>(b), (c) and (a) misassign the chair or the membership; the FA chairs this Committee.\"\n  },\n\n  \/\/ =============================== RULE 17 ==================================\n\n  {\n    id: 68,\n    chapter: 'Rule 17: Grants-in-aid, loans, etc.',\n    question: \"Departments of the Government of India and Administrators have full powers to sanction grants-in-aid, including scholarships. This power is subject to the condition that the grants-in-aid:\",\n    options: [\n      \"Are in accordance with the rules or principles prescribed with the previous consent of the Finance Ministry, and a certificate to that effect is included in the sanction\",\n      \"Are individually approved by the Cabinet in every case\",\n      \"Do not exceed Rs. 25 crore in each case\",\n      \"Are recommended by the Comptroller and Auditor General\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Rule 17.<\/b><br>The full powers are exercisable provided the grants-in-aid are made <b>in accordance with the rules or principles prescribed with the previous consent of the Finance Ministry<\/b>, and a <b>certificate to that effect is included in the sanction<\/b>.<br><br>(b), (c) and (d) invent approvals, ceilings or recommendations that the rule does not require.\"\n  },\n\n  {\n    id: 69,\n    chapter: 'Rule 17: Grants-in-aid, loans, etc.',\n    question: \"While sanctioning a loan, the rate of interest and the period of repayment of the loan are to be fixed:\",\n    options: [\n      \"By the sanctioning Department at its discretion in every case\",\n      \"With the previous consent of the Ministry of Finance, unless already prescribed by any general or special order of that Ministry\",\n      \"By the borrower in consultation with the sanctioning Department\",\n      \"By the Comptroller and Auditor General\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Rule 17, condition on loans.<\/b><br>The rate of interest and the period of repayment of a loan are fixed <b>with the previous consent of the Ministry of Finance<\/b>, unless the rate of interest and period of repayment have already been prescribed by a general or special order of that Ministry.<br><br>(a), (c) and (d) misplace the authority for fixing these financial terms.\"\n  },\n\n  \/\/ =============================== RULE 18 ==================================\n\n  {\n    id: 70,\n    chapter: 'Rule 18: Trading operations',\n    question: \"Proposals for the purchase of commodities not intended for Government consumption but for sale to the public, and proposals for fixation of prices in direct trading operations, need NOT be referred to the Ministry of Finance for concurrence where the value of the transaction is below:\",\n    options: [\n      \"Rs. 50 crore\",\n      \"Rs. 10 crore\",\n      \"Rs. 25 crore\",\n      \"Rs. 100 crore\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Rule 18, proviso.<\/b><br>Such proposals may not be referred to the Ministry of Finance for concurrence if the value of the transaction is below <b>Rs. 25 crore<\/b>; above that value, the Ministry of Finance's concurrence is required.<br><br>The distractors are plausible thresholds; the figure fixed in the proviso is Rs. 25 crore.\"\n  },\n\n  \/\/ =============================== RULE 19 ==================================\n\n  {\n    id: 71,\n    chapter: 'Rule 19: Dismantlement of public buildings',\n    question: \"The Departments of the Government of India and Administrators have full powers to sanction the sale or dismantlement of purely temporary structures. A 'purely temporary structure' for this purpose means a structure whose life is not more than:\",\n    options: [\n      \"Five years\",\n      \"One year\",\n      \"Three years\",\n      \"Two years\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Rule 19, Explanation.<\/b><br>A 'purely temporary structure' means a structure the life of which is <b>not more than two years<\/b>; Departments and Administrators have full powers to sanction dismantlement of such structures.<br><br>The distractors are plausible periods; the Explanation fixes the life at two years.\"\n  },\n\n  {\n    id: 72,\n    chapter: 'Rule 19: Dismantlement of public buildings',\n    question: \"Consider the following conditions relating to dismantlement of a public building (other than a purely temporary structure):\\n1. It must previously be ascertained that the building is not required by any other Department of the Government of India.\\n2. The power is exercised with the concurrence of the Financial Adviser.\\n3. Demolition requires the building to be structurally dangerous or beyond economic repair, as certified by the appropriate technical authority.\\nWhich of the conditions given above are correct?\",\n    options: [\n      \"1, 2 and 3\",\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Rule 19, conditions.<\/b><br>Condition 1 \u2713 \u2014 no public building is dismantled unless previously ascertained that it is <b>not required by any other Department<\/b>.<br>Condition 2 \u2713 \u2014 the power is exercised with the <b>concurrence of the Financial Adviser<\/b>.<br>Condition 3 \u2713 \u2014 demolition requires the building to be <b>structurally dangerous or beyond economic repair, certified by the appropriate technical authority<\/b>.<br><br>All three conditions are prescribed, so the answer is 1, 2 and 3.\"\n  },\n\n  \/\/ =============================== RULE 20 ==================================\n\n  {\n    id: 73,\n    chapter: 'Rule 20: Communication of sanctions',\n    question: \"A sanction of expenditure requiring the consent of the Finance Ministry is being communicated to the audit officer and the Pay and Accounts Officer. The sanction must add a clause stating that the order issues:\",\n    options: [\n      \"With the approval of the Comptroller and Auditor General\",\n      \"With the concurrence of the Ministry of Finance (Department of Expenditure), citing the number and date of its Office Memorandum or U.O.\",\n      \"With the approval of the Cabinet Secretariat\",\n      \"Under the residuary powers of the Administrative Department\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Rule 20(1).<\/b><br>Where the consent or sanction of the Finance Ministry is required, the sanction communicated to audit\/PAO must add a clause that the order issues <b>with the concurrence of the Ministry of Finance (Department of Expenditure)<\/b>, citing the <b>number and date of its O.M.\/U.O.<\/b><br><br>(a), (c) and (d) name authorities or powers that are not what the prescribed clause records.\"\n  },\n\n  \/\/ =============================== RULE 21 ==================================\n\n  {\n    id: 74,\n    chapter: 'Rule 21: Repeal and savings',\n    question: \"The Delegation of Financial Powers Rules, 2024 do NOT apply to which of the following?\\n1. The Ministry of Railways and authorities subordinate to it\\n2. The Ministry of Defence, in relation to expenditure debitable to the Defence Services Estimates\\n3. The Departments of Atomic Energy and Space\\n4. The Department of Telecommunications\\nSelect the correct answer using the code given below:\",\n    options: [\n      \"1, 3 and 4 only\",\n      \"1, 2 and 3 only\",\n      \"1, 2, 3 and 4\",\n      \"2, 3 and 4 only\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Rule 21, non-applicability.<\/b><br>The rules do not apply to: the <b>Ministry of Railways<\/b> and its subordinate authorities; the <b>Ministry of Defence<\/b> and its subordinate authorities in relation to expenditure debitable to the <b>Defence Services Estimates<\/b>; the <b>Departments of Atomic Energy and Space<\/b>; the <b>Department of Telecommunications<\/b>; and the Government of India's representatives abroad.<br><br>All four listed bodies are excluded, so the answer is 1, 2, 3 and 4.\"\n  },\n\n  {\n    id: 75,\n    chapter: 'Rule 21: Repeal and savings',\n    question: \"On repeal of the Delegation of Financial Powers Rules, 1978, anything done or any action taken under the repealed rules shall be:\",\n    options: [\n      \"Continued only up to the end of the financial year 2024-25\",\n      \"Rendered void, requiring fresh sanction in every case\",\n      \"Referred to the Finance Ministry for validation within one year\",\n      \"Deemed to have been done or taken under the corresponding provisions of the Delegation of Financial Powers Rules, 2024\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Rule 21, savings clause.<\/b><br>Notwithstanding the repeal of the 1978 rules, anything done or any action taken thereunder is <b>deemed to have been done or taken under the corresponding provisions of the 2024 rules<\/b> \u2014 the standard savings clause preserving past actions.<br><br>(b), (c) and (a) would unsettle past transactions, which is precisely what a savings clause prevents.\"\n  },\n\n  \/\/ ================ OTHER RELATED ORDERS: CREATION OF POSTS ==================\n\n  {\n    id: 76,\n    chapter: 'Other Related Orders',\n    question: \"As per the Compendium of instructions on creation of posts, the authority competent to approve the creation of posts equivalent to SAG and above levels (Pay Level-14 and above), and of posts below SAG level, are respectively the:\",\n    options: [\n      \"Cabinet; and the Department of Expenditure\",\n      \"Department of Expenditure; and the Cabinet\",\n      \"Finance Minister; and the Administrative Secretary\",\n      \"Cabinet; and the Finance Minister\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Compendium on creation of posts (Department of Expenditure O.M.), read with Rule 6.<\/b><br>Posts equivalent to SAG and above levels <b>[Pay Level-14 and above]: Cabinet<\/b>; posts below SAG level <b>[below Pay Level-14]: Department of Expenditure<\/b>.<br><br>(b) reverses the two authorities; (c) and (d) wrongly bring in the Finance Minister\/Administrative Secretary \u2014 the Finance Minister is not the competent authority for creation of posts under the Compendium.\"\n  },\n\n  {\n    id: 77,\n    chapter: 'Other Related Orders',\n    question: \"A post falling in the category of 'deemed abolished' under the instructions on creation and abolition of posts can be filled up:\",\n    options: [\n      \"With a simple 'revival' approval from the Department of Expenditure\",\n      \"Only by creating it de novo by following the prescribed procedure for creation of posts, unless specifically excepted\",\n      \"By the Administrative Ministry on its own authority\",\n      \"By obtaining ex-post facto sanction of the Financial Adviser\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Compendium on creation of posts.<\/b><br>Once a post stands abolished ('deemed abolished'), it shall not be filled <b>except by creating it de novo<\/b> by following the prescribed procedure for creation of posts, unless it is covered by the specific exceptions.<br><br>(a) is the common misconception \u2014 a mere 'revival' approval is not enough; (c) and (d) name authorities\/routes that cannot cure a deemed abolition.\"\n  },\n\n\/\/ ================= COMMITTEE ON ESTABLISHMENT EXPENDITURE =================\n\n  {\n    id: 78,\n    chapter: 'Other Related Orders',\n    question: \"In terms of the Transaction of Business Rules, 1961, the creation of a new company, autonomous body, institution\/university or special purpose vehicle, along with creation of posts at the level of Joint Secretary and above, needs to be put up for approval before the:\",\n    options: [\n      \"Committee on Establishment Expenditure\",\n      \"Department of Expenditure\",\n      \"Cabinet\",\n      \"NITI Aayog\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 DoE O.M. dated 15.09.2016 (Committee on Establishment Expenditure).<\/b><br>According to the Transaction of Business Rules, 1961, creation of a new company, autonomous body, institution\/university or SPV, along with creation of posts at the level of <b>Joint Secretary and above, needs to be put for approval before the Cabinet<\/b> \u2014 to ensure parastatal bodies do not multiply and establishment liabilities do not increase.<br><br>(a) The CEE is only the <b>appraisal<\/b> forum for creation of New Bodies; approval remains with the Cabinet. (b) and (d) are members\/participants in the process, not the approving authority.\"\n  },\n\n  {\n    id: 79,\n    chapter: 'Other Related Orders',\n    question: \"In the composition of the Committee on Establishment Expenditure (CEE), match the functionaries with their roles, and select the correct answer:\\nList-I (Functionary)\\nA. Expenditure Secretary\\nB. Financial Advisor of the Administrative Ministry\\nC. Secretary of the Administrative Ministry\\nList-II (Role)\\n1. Member\\n2. Chairperson\\n3. Member-Secretary\",\n    options: [\n      \"A-3, B-2, C-1\",\n      \"A-2, B-1, C-3\",\n      \"A-1, B-3, C-2\",\n      \"A-2, B-3, C-1\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 DoE O.M. dated 15.09.2016, composition of CEE.<\/b><br>A\u20132: The <b>Expenditure Secretary is the Chairperson<\/b>.<br>B\u20133: The <b>Financial Advisor of the Administrative Ministry\/Department is the Member-Secretary<\/b>.<br>C\u20131: The <b>Secretary of the Administrative Ministry\/Department is a Member<\/b> \u2014 along with Joint Secretary (DoE), Adviser PAMD NITI Aayog and a representative of the Budget Division.<br><br>(b) wrongly makes the Administrative Secretary the Member-Secretary; the Integrated Finance of the Administrative Ministry functions as the Secretariat for the CEE.\"\n  },\n\n  {\n    id: 80,\n    chapter: 'Other Related Orders',\n    question: \"While appraising a proposal for creation of a New Body, the Committee on Establishment Expenditure examines, inter alia, the recurring expenditure \u2014 including establishment, running and O&M expenditure \u2014 for a period of:\",\n    options: [\n      \"Ten years\",\n      \"Five years\",\n      \"Three years\",\n      \"Fifteen years\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 DoE O.M. dated 15.09.2016, scope of CEE examination.<\/b><br>The CEE examines, inter alia: the need for the new body (whether objectives can be met by restructuring an existing body); the number and levels of posts; the <b>recurring expenditure for ten years<\/b>, including establishment, running and O&amp;M expenditure; and the extent to which recurring expenditure can be borne from internal resources to minimise the budgetary burden.<br><br>The distractors are plausible periods; the period examined is ten years.\"\n  },\n\n  {\n    id: 81,\n    chapter: 'Other Related Orders',\n    question: \"Consider the following statements regarding the appraisal of establishment proposals:\\n1. Creation of new posts in Ministries\/Departments and Attached or Subordinate offices will continue to be processed on file and not placed before the Committee on Establishment Expenditure.\\n2. No pre-investment activity related to creation of a New Body or Institution will be approved without the in-principle approval of the Department of Expenditure, unless there is a specific budget announcement to that effect.\\n3. Where creation of a new body is incidental to a major project, a combined appraisal (such as a combined PIB\/CEE) may be held.\\nWhich of the statements given above are correct?\",\n    options: [\n      \"1 and 2 only\",\n      \"1, 2 and 3\",\n      \"2 and 3 only\",\n      \"1 and 3 only\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 DoE O.M. dated 15.09.2016.<\/b><br>Statement 1 \u2713 \u2014 creation of new posts in Ministries\/Departments, Attached or Subordinate offices continues to be processed <b>on file<\/b> and is not placed before the CEE.<br>Statement 2 \u2713 \u2014 pre-investment activity for a New Body needs the <b>in-principle approval of the Department of Expenditure<\/b>, unless there is a specific budget announcement.<br>Statement 3 \u2713 \u2014 depending on the level of delegation, a <b>combined EFC\/CEE or combined PIB\/CEE<\/b> may be held; after appraisal, creation of the body goes to the Cabinet while the scheme\/project follows the appraisal guidelines.<br><br>All three are correct.\"\n  },\n\n  \/\/ ================= CREATION \/ ABOLITION \/ REVIVAL OF POSTS ================\n\n  {\n    id: 82,\n    chapter: 'Other Related Orders',\n    question: \"A sanctioned post in a Central Government office has been lying vacant for more than 5 years from the date of falling vacant. No formal abolition order has been issued by the Administrative Ministry. The status of this post is that it:\",\n    options: [\n      \"Remains live until the Department of Expenditure issues an abolition order\",\n      \"Remains live until the Administrative Ministry issues a formal abolition order\",\n      \"Stands abolished, whether or not an abolition order is issued by the Administrative Ministry\",\n      \"Is automatically converted into a supernumerary post\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Compendium on posts (DoE O.M. dated 05.01.2024), abolition provisions.<\/b><br>A post lying vacant for <b>more than 5 years<\/b> from the date of creation or date of falling vacant <b>stands abolished<\/b>; the posts are deemed to be abolished <b>whether or not an abolition order is issued<\/b> by the Administrative Ministry\/Department.<br><br>(b) and (a) wrongly condition the abolition on a formal order; (d) confuses deemed abolition with supernumerary posts, which are a separate category.\"\n  },\n\n  {\n    id: 83,\n    chapter: 'Other Related Orders',\n    question: \"In which of the following circumstances may a post that would otherwise stand abolished be revived with the prior approval of the Department of Expenditure?\\n1. The recruitment process was initiated within 4 years of the creation\/arising of the vacancy and is underway, but appointment orders were not issued within the period of 5 years.\\n2. There are specific Court directions requiring the filling of the post.\\n3. Promotion posts under the reservation quota could not be filled due to non-availability of eligible candidates in the feeder grade.\\n4. The posts are essential for the functioning of the organisation and matching savings can be provided by surrendering live posts without compromising the cadre hierarchy.\\nSelect the correct answer using the code given below:\",\n    options: [\n      \"1, 2 and 4 only\",\n      \"1, 2 and 3 only\",\n      \"2, 3 and 4 only\",\n      \"1, 2, 3 and 4\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Compendium on posts, revival circumstances.<\/b><br>All four are among the specified circumstances for revival: <b>recruitment initiated within 4 years<\/b> but appointments not issued within 5 years; <b>specific Court directions<\/b>; delay due to Court orders on seniority lists; <b>reservation-quota promotion posts<\/b> without eligible feeder-grade candidates; and posts <b>essential for functioning with matching savings<\/b> from surrender of live posts without compromising the cadre hierarchy or promotional channels.<br><br>Revival is considered only in these circumstances, with the prior approval of the Department of Expenditure.\"\n  },\n\n  {\n    id: 84,\n    chapter: 'Other Related Orders',\n    question: \"The authority competent to approve the revival of posts (in the circumstances specified in the instructions), for all levels of posts, is the:\",\n    options: [\n      \"Department of Expenditure\",\n      \"Cabinet\",\n      \"Administrative Secretary in consultation with the Financial Advisor\",\n      \"Appointments Committee of the Cabinet\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Compendium on posts, revival table.<\/b><br>The authority competent to approve <b>revival<\/b> of posts \u2014 for <b>all posts<\/b>, irrespective of level \u2014 is the <b>Department of Expenditure<\/b>. Proposals are routed through the IFD with the approval of the Secretary of the Administrative Ministry, with a detailed chronology and functional justification, as per the prescribed checklist.<br><br>(b), (c) and (d) are competent authorities for other operations (creation at SAG+, continuation up to Level-12, temporary up-gradation at SAG+ respectively) \u2014 not for revival.\"\n  },\n\n  {\n    id: 85,\n    chapter: 'Other Related Orders',\n    question: \"Consider the following statements regarding supernumerary posts:\\n1. The competent authority and procedure for creation of supernumerary posts are the same as for regular posts.\\n2. A supernumerary post is personal to the officer for whom it is created and is for a limited period to be specified in the order itself.\\n3. It stands abolished as soon as the officer for whom it is created vacates it, on account of retirement, promotion, accommodation against a regular post or any other reason.\\nWhich of the statements given above are correct?\",\n    options: [\n      \"1 and 2 only\",\n      \"1, 2 and 3\",\n      \"2 and 3 only\",\n      \"1 and 3 only\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Compendium on posts, supernumerary provisions.<\/b><br>Statement 1 \u2713 \u2014 the competent authority and procedure are the <b>same as for regular posts<\/b>.<br>Statement 2 \u2713 \u2014 the post is <b>personal<\/b> to the officer and for a <b>limited period specified in the order<\/b>.<br>Statement 3 \u2713 \u2014 it <b>stands abolished<\/b> as soon as the officer vacates it for any reason.<br><br>Administrative Ministries, under intimation to the Financial Advisors, maintain a record of supernumerary posts, the liens held against them and their progressive abolition. All three statements are correct.\"\n  },\n\n  {\n    id: 86,\n    chapter: 'Other Related Orders',\n    question: \"A post was created by an executive order issued under a provision of a Statute, after the notification of that Statute, for the smooth functioning of the Statutory Body. For the purposes of the instructions on creation and abolition of posts, such a post:\",\n    options: [\n      \"Shall stand abolished immediately on creation\",\n      \"Shall be categorised as a Statutory post and remain outside the instructions\",\n      \"Shall not be categorised as a Statutory post and shall be subject to the instructions\",\n      \"Can be created only by an Act of Parliament\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Compendium on posts, applicability provisions.<\/b><br>A post is Statutory only if it is <b>specifically mentioned under the provisions of an Act of Parliament<\/b>. Posts created by Rules, Notification or Executive orders under a provision of a Statute, <b>subsequent to the notification of the Statute<\/b>, for smooth functioning of the Statutory Body, shall <b>NOT<\/b> be categorised as Statutory posts \u2014 they remain subject to these instructions. Only the posts mentioned in the Statute (not their support staff) are Statutory, and Statutory posts do not fall in the abolition category.<br><br>(b) is the common misconception the provision addresses; (a) and (d) have no basis.\"\n  },\n\n  {\n    id: 87,\n    chapter: 'Other Related Orders',\n    question: \"The instructions on creation, revival, continuation and abolition of posts issued by the Department of Expenditure are NOT applicable to Central Public Sector Enterprises, which are instead to follow the instructions issued by the:\",\n    options: [\n      \"Department of Personnel and Training\",\n      \"Department of Expenditure\",\n      \"NITI Aayog\",\n      \"Department of Public Enterprises\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Compendium on posts, applicability provisions.<\/b><br>The instructions are not applicable to CPSEs, which may follow the instructions issued by the <b>Department of Public Enterprises<\/b> in this regard.<br><br>(b) is the issuing authority of the compendium itself, whose instructions expressly exclude CPSEs; (c) and (a) have no role in prescribing establishment norms for CPSEs under this provision.\"\n  },\n\n  {\n    id: 88,\n    chapter: 'Other Related Orders',\n    question: \"In an Autonomous Body under the Central Government, the creation of the post of Chief Executive is to be submitted for approval to the:\",\n    options: [\n      \"Cabinet, irrespective of the Pay Level of the post\",\n      \"Department of Expenditure, if the post is below Pay Level-14\",\n      \"Administrative Secretary in consultation with the Financial Advisor\",\n      \"Governing Body of the Autonomous Body\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Compendium for posts in Autonomous Bodies, creation provisions.<\/b><br>Creation of posts at SAG and above levels [Pay Level-14 and above] <b>and Chief Executive posts of Autonomous Bodies irrespective of Pay Level<\/b> shall be submitted to the <b>Cabinet<\/b>.<br><br>(b) would be true for ordinary posts below SAG level, but the Chief Executive post goes to the Cabinet regardless of its pay level \u2014 that carve-out is the point being tested. (c) and (d) are not competent for creation of such posts.\"\n  },\n\n  {\n    id: 89,\n    chapter: 'Other Related Orders',\n    question: \"Match the operation on a temporary post with the authority competent to approve it, and select the correct answer:\\nList-I (Operation: Continuation of temporary posts)\\nA. Posts up to Selection Grade [Pay Level-12]\\nB. Posts above Selection Grade and below Apex Level\\nC. Posts at Apex Level [Pay Level-17]\\nList-II (Approving Authority)\\n1. Department of Expenditure\\n2. Committee of Secretaries comprising Secretary (Expenditure), Secretary (DoP&T) and the Cabinet Secretary\\n3. Secretary of the Administrative Ministry in consultation with the Financial Advisor\",\n    options: [\n      \"A-1, B-3, C-2\",\n      \"A-3, B-1, C-2\",\n      \"A-3, B-2, C-1\",\n      \"A-2, B-1, C-3\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Compendium on posts, continuation of temporary posts.<\/b><br>A\u20133: Continuation up to Selection Grade [Pay Level-12] \u2014 <b>Secretary of the Administrative Ministry in consultation with the FA<\/b> (subject to the temporary body\/scheme\/project itself being approved for continuation).<br>B\u20131: Above Selection Grade and below Apex Level \u2014 <b>Department of Expenditure<\/b>.<br>C\u20132: Apex Level [Pay Level-17] \u2014 the <b>Committee of Secretaries [Secretary (DoE), Secretary (DoP&amp;T) and Cabinet Secretary]<\/b>, to whom the DoE puts up the proposal.<br><br>The same CoS also approves conversion of Apex-Level temporary posts to permanent.\"\n  },\n\n  {\n    id: 90,\n    chapter: 'Other Related Orders',\n    question: \"A post sanctioned for a specific purpose is proposed to be diverted for another purpose at a different station, since the function for which it was created has ceased to exist. The authority competent to approve such transfer of the post \u2014 for all levels of posts \u2014 is the:\",\n    options: [\n      \"Cabinet\",\n      \"Administrative Secretary in consultation with the Financial Advisor\",\n      \"Department of Expenditure\",\n      \"Appointments Committee of the Cabinet\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Compendium on posts, transfer of posts.<\/b><br>A post sanctioned for a specific purpose shall <b>not be diverted<\/b> for another purpose; where transfer becomes necessary (transfer of functions, or the function ceasing to exist), the proposal \u2014 routed through the IFD with the approval of the Administrative Secretary \u2014 goes to the <b>Department of Expenditure<\/b>, which is the approving authority for transfer of <b>all posts<\/b>.<br><br>(b) only approves and routes the proposal; (a) and (d) are competent for creation\/up-gradation at higher levels, not for transfer.\"\n  },\n\n  {\n    id: 91,\n    chapter: 'Other Related Orders',\n    question: \"Consider the following statements regarding up-gradation of posts:\\n1. Up-gradation of a post is equivalent to creation of a post.\\n2. Permanent up-gradation of a post at SAG and above level [Pay Level-14 and above] is approved by the Cabinet.\\n3. Temporary up-gradation of a post at SAG and above level is approved by the Appointments Committee of the Cabinet, as per the Transaction of Business Rules, 1961.\\nWhich of the statements given above are correct?\",\n    options: [\n      \"1 and 3 only\",\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Compendium on posts, up-gradation provisions.<\/b><br>Statement 1 \u2713 \u2014 <b>up-gradation of a post is equivalent to creation<\/b>; the procedure for permanent up-gradation is the same as for creation.<br>Statement 2 \u2713 \u2014 permanent up-gradation at SAG and above [Pay Level-14+] is approved by the <b>Cabinet<\/b> (below SAG: Department of Expenditure).<br>Statement 3 \u2713 \u2014 temporary up-gradation at SAG and above is approved by the <b>ACC<\/b>, as per the First Schedule of the Transaction of Business Rules, 1961 (below SAG: Department of Expenditure).<br><br>All three are correct.\"\n  },\n\n  {\n    id: 92,\n    chapter: 'Other Related Orders',\n    question: \"Consider the following statements regarding temporary down-gradation of posts:\\n1. Posts may be temporarily down-graded only to the immediate lower-level post in the same hierarchy.\\n2. Temporary down-gradation is to be done only in Promotional-quota posts; Direct Recruitment quota posts shall not be down-graded.\\n3. Temporary down-gradation shall be confined within the same Group.\\n4. Down-gradation is to be exercised only when candidates in the feeder grade are not eligible for promotion.\\nWhich of the statements given above are correct?\",\n    options: [\n      \"1, 2, 3 and 4\",\n      \"1, 2 and 3 only\",\n      \"2, 3 and 4 only\",\n      \"1, 3 and 4 only\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Compendium on posts, temporary down-gradation provisions.<\/b><br>Statement 1 \u2713 \u2014 down-gradation is to the <b>immediate lower-level post in the same hierarchy<\/b>.<br>Statement 2 \u2713 \u2014 only <b>Promotional-quota<\/b> posts; Direct Recruitment quota posts shall <b>not<\/b> be down-graded.<br>Statement 3 \u2713 \u2014 confined <b>within the same Group<\/b>.<br>Statement 4 \u2713 \u2014 a temporary arrangement exercised only when <b>feeder-grade candidates are not eligible for promotion<\/b>; the order must have an in-built clause of simultaneous up-gradation when the incumbent becomes eligible.<br><br>All four are correct.\"\n  },\n\n  {\n    id: 93,\n    chapter: 'Other Related Orders',\n    question: \"The power to relax any of the provisions of the compendium of instructions on creation, revival, continuation, conversion, up-gradation, down-gradation and abolition of posts lies with the:\",\n    options: [\n      \"President\",\n      \"Department of Expenditure\",\n      \"Cabinet\",\n      \"Department of Personnel and Training\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Compendium on posts, relaxation clause.<\/b><br>The power to relax any of the provisions of these guidelines lies with the <b>Department of Expenditure<\/b>.<br><br>(a) The President's power to relax operates on the Delegation of Financial Powers Rules themselves, not on this compendium \u2014 the two relaxation powers are distinct, and that distinction is the point tested. (c) and (d) are not vested with this power.\"\n  },\n\n  {\n    id: 94,\n    chapter: 'Other Related Orders',\n    question: \"Under the delegations annexed to the instructions on posts, the transfer of posts (including re-designation) in the Army, Navy, Air Force and Indian Coast Guard up to the level of Major General\/equivalent, in view of operational requirements, is approved by the:\",\n    options: [\n      \"Cabinet Committee on Security in every case\",\n      \"Finance Minister in every case\",\n      \"Raksha Mantri, with the concurrence of Secretary (Defence Finance)\/FA (Defence Services)\",\n      \"Chief of Defence Staff\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Appendix-1 delegations (Defence).<\/b><br>Transfer of posts, including re-designation, in the Army\/Navy\/Air Force and Indian Coast Guard <b>up to the level of Major General\/equivalent<\/b> is done with the concurrence of <b>Secretary (Defence Finance)\/FA(DS)<\/b> and the approval of the <b>Raksha Mantri<\/b>, in view of operational requirements.<br><br>(b) The Finance Minister's approval is required only for transfer of posts <b>above<\/b> Major General\/equivalent \u2014 the adjacent slab used as a distractor. (a) and (d) are not the designated authorities here.\"\n  },\n\n  \/\/ ======================= TELEPHONE FACILITIES ============================\n\n  {\n    id: 95,\n    chapter: 'Other Related Orders',\n    question: \"On official (office) telephones of the Government of India, the ISD facility is allowed, as a matter of course, in respect of:\",\n    options: [\n      \"Personal staff of Ministers only\",\n      \"All officers of the level of Joint Secretary and above\",\n      \"All officers of the level of Deputy Secretary and above\",\n      \"Administrative Secretaries only\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 DoE O.M. dated 26.03.2018 (telephone facilities).<\/b><br><b>ISD facility is allowed on official telephones in respect of Administrative Secretaries only<\/b>; all other cases of ISD for officers below the level of Secretary are decided by the Administrative Secretary in consultation with the Financial Adviser, and FAs submit a half-yearly report to the DoE on ISD facilities concurred\/approved.<br><br>(c) Deputy Secretary and above is the entitlement for an office telephone with <b>STD<\/b> facility \u2014 the STD\/ISD distinction is the trap; (b) and (a) have no such blanket entitlement.\"\n  },\n\n  {\n    id: 96,\n    chapter: 'Other Related Orders',\n    question: \"A residential landline telephone can be allowed to officials below the rank of Deputy Secretary equivalent on a functional basis, subject to the condition that this facility shall be restricted to:\",\n    options: [\n      \"25% of the sanctioned strength of Group 'A' officers in the Ministry\/Department\",\n      \"10% of the sanctioned strength of Group 'A' officers in the Ministry\/Department\",\n      \"50% of the total sanctioned strength of the Ministry\/Department\",\n      \"25% of the officers actually in position in the Ministry\/Department\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 DoE O.M. dated 26.03.2018 (residential telephones).<\/b><br>Officers of Deputy Secretary equivalent and above are entitled to one official residential landline with STD; below that rank, the facility may be allowed on a functional basis <b>restricted to 25% of the sanctioned strength of Group 'A' officers<\/b> in the Ministry\/Department \u2014 a limit that applies equally to Attached and Subordinate offices. ISD is not allowed on residential telephones.<br><br>(b), (c) and (d) alter the percentage or the base (sanctioned strength of Group 'A', not total strength or persons-in-position).\"\n  },\n\n  {\n    id: 97,\n    chapter: 'Other Related Orders',\n    question: \"Match the level of officer with the monthly ceiling on reimbursement of telephone charges (landline\/mobile\/broadband\/data combined), and select the correct answer:\\nList-I (Level)\\nA. Additional Secretary and equivalent\\nB. Joint Secretary and equivalent\\nC. Director\/Deputy Secretary and equivalent\\nList-II (Ceiling per month + taxes)\\n1. Rs. 2700\\n2. Rs. 2250\\n3. Rs. 3000\",\n    options: [\n      \"A-1, B-3, C-2\",\n      \"A-3, B-1, C-2\",\n      \"A-3, B-2, C-1\",\n      \"A-2, B-1, C-3\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 DoE O.M. dated 26.03.2018, reimbursement ceilings.<\/b><br>A\u20133: Additional Secretary and equivalent \u2014 <b>Rs. 3000\/- per month + taxes<\/b>.<br>B\u20131: Joint Secretary and equivalent \u2014 <b>Rs. 2700\/- per month + taxes<\/b>.<br>C\u20132: Director\/Deputy Secretary and equivalent \u2014 <b>Rs. 2250\/- per month + taxes<\/b>.<br><br>Below Deputy Secretary the ceiling is Rs. 1200 (restricted to 25% of the sanctioned strength of Group 'A' officers). There is no separate ceiling for landline\/mobile\/broadband\/data \u2014 the single ceiling covers all, limited to actuals whichever is lower, and no SIM\/data-card is provided by the office.\"\n  },\n\n  {\n    id: 98,\n    chapter: 'Other Related Orders',\n    question: \"Excess expenditure on telephone charges beyond the prescribed monthly ceiling can be reimbursed to officers of Joint Secretary equivalent and above (and to Private Secretaries\/OSDs to Ministers) on submission of a justifying certificate, up to what extent, and with whose concurrence and sanction respectively?\",\n    options: [\n      \"Up to 30% of the ceiling; sanction of the Department of Expenditure\",\n      \"Up to 50% of the ceiling; concurrence of the Administrative Secretary and sanction of the Financial Adviser\",\n      \"Up to 30% of the ceiling; concurrence of the Financial Adviser and sanction of the Administrative Secretary\",\n      \"Up to 20% of the ceiling; concurrence of the Financial Adviser and sanction of the Minister-in-charge\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 DoE O.M. dated 26.03.2018, excess reimbursement.<\/b><br>Excess expenditure <b>up to 30% of the ceiling<\/b> can be reimbursed to officers of Joint Secretary equivalent and above, and to PS\/OSDs to Ministers, on a certificate justifying that the excess was official and unavoidable \u2014 with the <b>concurrence of the Financial Adviser<\/b> and the <b>sanction of the Administrative Secretary<\/b> (Secretaries being competent in their own cases). The power to sanction this expenditure shall <b>not be delegated<\/b>. Reimbursement is not admissible during leave or trainings exceeding one calendar month.<br><br>(b), (a) and (d) alter the percentage or the concurrence\/sanction chain.\"\n  },\n\n  \/\/ ================== FURNISHING OF MINISTERS OFFICES =======================\n\n  {\n    id: 99,\n    chapter: 'Other Related Orders',\n    question: \"The revised monetary ceilings for furniture & furnishings in a Minister's office in the Secretariat, and in the office portion of the Minister's bungalow, applicable once during the tenure, are respectively:\",\n    options: [\n      \"Rs. 11.30 lakh; and Rs. 2.60 lakh\",\n      \"Rs. 3.5 lakh; and Rs. 11.30 lakh\",\n      \"Rs. 2.60 lakh; and Rs. 1.75 lakh\",\n      \"Rs. 11.30 lakh; and Rs. 3.5 lakh\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 DoE O.M. dated 03.08.2017 (furnishings in Ministers' offices).<\/b><br>For furniture &amp; furnishings, the ceiling is <b>Rs. 11.30 lakh for the Minister's office in the Secretariat<\/b> and <b>Rs. 3.5 lakh for the Minister's office in his bungalow<\/b> \u2014 each applicable <b>once during the tenure<\/b>. The corresponding ceilings for electrical appliances are Rs. 2.60 lakh (Secretariat) and Rs. 1.75 lakh (bungalow).<br><br>(b) reverses the two; (c) pairs the electrical-appliance figures; (a) mixes a furnishing figure with an electrical figure.\"\n  },\n\n  \/\/ ==================== CONFERENCES \/ SEMINARS ==============================\n\n  {\n    id: 100,\n    chapter: 'Other Related Orders',\n    question: \"Proposals for holding Conferences\/Workshops\/Seminars (domestic as well as international) need to be referred to the Department of Expenditure only where the expenditure involved is above:\",\n    options: [\n      \"Rs. 40 lakh\",\n      \"Rs. 25 lakh\",\n      \"Rs. 50 lakh\",\n      \"Rs. 1 crore\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 DoE O.M. dated 30.05.2018 (conferences\/workshops\/seminars).<\/b><br>Only proposals involving expenditure <b>above Rs. 40 lakh<\/b> \u2014 for international as well as domestic conferences\/seminars\/workshops \u2014 need be referred to the Department of Expenditure; proposals of Rs. 40 lakh or less are decided by the Ministry\/Department in consultation with the Financial Adviser.<br><br>The distractors are plausible round figures; the threshold fixed is Rs. 40 lakh.\"\n  },\n\n  {\n    id: 101,\n    chapter: 'Other Related Orders',\n    question: \"A Ministry proposes an international conference with foreign delegates involving expenditure above Rs. 40 lakh, and separately a domestic seminar (Indian delegates only) also involving expenditure above Rs. 40 lakh. The approvals required from the Department of Expenditure side are respectively of the:\",\n    options: [\n      \"Secretary (Expenditure); and Cabinet Secretary\",\n      \"Cabinet Secretary (through Secretary, Expenditure); and Secretary (Expenditure)\",\n      \"Finance Minister; and Secretary (Expenditure)\",\n      \"Cabinet; and Finance Minister\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 DoE O.M. dated 30.05.2018.<\/b><br>For <b>international<\/b> conferences above Rs. 40 lakh, the proposal is referred to the DoE \u2014 with the approval of the Minister-in-charge, political clearance of the Ministry of External Affairs and security clearance of MHA (where required) \u2014 for obtaining the approval of the <b>Cabinet Secretary through Secretary (Expenditure)<\/b>. For <b>domestic<\/b> conferences above Rs. 40 lakh (Indian delegates only), the reference is for the approval of <b>Secretary (Expenditure)<\/b>, with the prior approval of the Secretary of the Ministry.<br><br>(a) reverses the two levels; (c) and (d) name authorities not prescribed.\"\n  },\n\n  \/\/ ======================= FOREIGN VISITS (SCoS) ============================\n\n  {\n    id: 102,\n    chapter: 'Other Related Orders',\n    question: \"Under the guidelines for foreign visits of Government of India officers, any delegation for foreign travel must be placed before the Screening Committee of Secretaries (SCoS) for approval if the visit exceeds:\",\n    options: [\n      \"5 working days only, irrespective of the number of members\",\n      \"7 working days, or the delegation exceeds 7 members\",\n      \"5 working days, or the delegation exceeds 5 members\",\n      \"3 working days, or the delegation exceeds 3 members\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 DoE O.M. dated 05.01.2016 (foreign visits).<\/b><br>Foreign visits shall not exceed <b>05 working days<\/b>; any delegation for foreign travel \u2014 irrespective of the level of officers \u2014 <b>exceeding 05 working days or 05 members<\/b> shall be placed before the SCoS for approval.<br><br>(a) drops the members limb; (b) and (d) alter the numbers. Ministries also upload visit data on the Foreign Visit Management System and prepare a Quarterly Rolling Plan of proposed visits for the next 3 months.\"\n  },\n\n  {\n    id: 103,\n    chapter: 'Other Related Orders',\n    question: \"No officer shall undertake more than 4 official visits abroad in a year. For visits exceeding 4 in a year by an officer of the level of Secretary\/equivalent, the proposal shall be submitted for the approval of the:\",\n    options: [\n      \"Finance Minister\",\n      \"Screening Committee of Secretaries only\",\n      \"Cabinet Secretary\",\n      \"Prime Minister, through the Screening Committee of Secretaries\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 DoE O.M. dated 05.01.2016 (foreign visits).<\/b><br>No officer shall undertake more than <b>04 official visits abroad in a year<\/b>. For visits exceeding 04 by a <b>Secretary\/equivalent<\/b>, the proposal is submitted for the approval of the <b>Prime Minister through the SCoS<\/b>; for officers <b>below Secretary level<\/b>, the proposal exceeding 04 visits goes to the SCoS for approval.<br><br>(b) is the route for below-Secretary officers \u2014 the adjacent provision used as a distractor; (c) and (a) are not the approving authorities here.\"\n  },\n\n  {\n    id: 104,\n    chapter: 'Other Related Orders',\n    question: \"Consider the following statements regarding foreign visits of senior functionaries:\\n1. Secretaries to the Government shall not undertake any foreign visit during the Parliament Session unless it is absolutely unavoidable.\\n2. The Minister and the Secretary shall not, normally, be away from the headquarters at the same time.\\n3. In an outgoing Indian delegation, there need not be any Ministry of External Affairs official from India; the services of the Indian Mission in the destination country could be utilized instead.\\nWhich of the statements given above are correct?\",\n    options: [\n      \"1, 2 and 3\",\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 DoE O.M. dated 05.01.2016 (foreign visits).<\/b><br>Statement 1 \u2713 \u2014 Secretaries shall not undertake foreign visits <b>during the Parliament Session<\/b> unless absolutely unavoidable.<br>Statement 2 \u2713 \u2014 the <b>Minister and the Secretary shall not normally be away from headquarters at the same time<\/b>.<br>Statement 3 \u2713 \u2014 an outgoing delegation need not include an MEA official from India; the <b>Indian Mission in the destination country<\/b> is to be utilized, and mobilization of personnel from other Missions requires the prior approval of the Cabinet Secretary.<br><br>All three are correct.\"\n  },\n\n  \/\/ =================== NEWSPAPER REIMBURSEMENT ==============================\n\n  {\n    id: 105,\n    chapter: 'Other Related Orders',\n    question: \"Match the level of officer with the monthly reimbursement admissible for newspapers purchased\/supplied at residence (on certification, without production of bills), and select the correct answer:\\nList-I (Level)\\nA. Secretary\/Secretary equivalent\\nB. Additional Secretary and equivalent\\nC. Joint Secretary and equivalent\\nD. Director\/Deputy Secretary\/Under Secretary\/Section Officer or equivalent\\nList-II (Per month)\\n1. Rs. 850\\n2. As per actuals\\n3. Rs. 500\\n4. Rs. 1100\",\n    options: [\n      \"A-2, B-1, C-4, D-3\",\n      \"A-2, B-4, C-1, D-3\",\n      \"A-4, B-2, C-1, D-3\",\n      \"A-2, B-4, C-3, D-1\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 DoE O.M. on newspaper reimbursement.<\/b><br>A\u20132: Secretary\/equivalent \u2014 <b>as per actuals<\/b>.<br>B\u20134: Additional Secretary\/equivalent \u2014 <b>Rs. 1100<\/b> per month.<br>C\u20131: Joint Secretary\/equivalent \u2014 <b>Rs. 850<\/b> per month.<br>D\u20133: Director\/Deputy Secretary\/Under Secretary\/Section Officer or equivalent \u2014 <b>Rs. 500<\/b> per month.<br><br>Reimbursement is made on the officer's certification (as per the prescribed Annexure) furnished on a <b>half-yearly<\/b> basis, in place of the earlier practice of monthly bills. The distractors swap adjacent slabs.\"\n  },\n\n  \/\/ ================ HOSPITALITY AND REFRESHMENTS ============================\n\n  {\n    id: 106,\n    chapter: 'Other Related Orders',\n    question: \"The revised per-head ceilings for serving refreshments during meetings\/seminars\/conferences \u2014 for (i) Tea + Snacks, (ii) High Tea and (iii) Lunch\/Dinner \u2014 are respectively:\",\n    options: [\n      \"Rs. 200, Rs. 750 and Rs. 500\",\n      \"Rs. 150, Rs. 500 and Rs. 750\",\n      \"Rs. 200, Rs. 500 and Rs. 750\",\n      \"Rs. 100, Rs. 250 and Rs. 500\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 DoE O.M. dated 06.05.2015 (economy in expenditure \u2014 refreshments).<\/b><br>The earlier uniform ceiling of Rs. 150 per head was revised to: <b>Tea + Snacks \u2014 Rs. 200<\/b>; <b>High Tea \u2014 Rs. 500<\/b>; <b>Lunch\/Dinner \u2014 Rs. 750<\/b> per head. The Administrative Secretary, in consultation with the Financial Advisor, exercises utmost discretion keeping economy and propriety in view.<br><br>(b) retains the superseded Rs. 150 figure for tea+snacks; (a) swaps High Tea and Lunch\/Dinner; (d) uses figures not prescribed.\"\n  },\n\n  {\n    id: 107,\n    chapter: 'Other Related Orders',\n    question: \"A ban has been imposed on holding meetings and conferences at Five Star Hotels. The exception to this ban is available for:\",\n    options: [\n      \"Meetings where expenditure is below Rs. 40 lakh\",\n      \"All international conferences irrespective of the level at which they are held\",\n      \"Any meeting approved by the Financial Adviser\",\n      \"Bilateral\/multilateral official engagements held at the level of Minister-in-Charge or Administrative Secretary with Foreign Governments or International Bodies of which India is a Member\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 DoE O.M. dated 06.05.2015 (five-star hotels), read with the O.M. dated 29.10.2014.<\/b><br>The ban on Five Star Hotel meetings admits an exception only for <b>bilateral\/multilateral official engagements held at the level of Minister-in-Charge or Administrative Secretary with Foreign Governments or International Bodies of which India is a Member<\/b>.<br><br>(b) over-extends the exception to all international events; (c) and (a) invent approval routes\/thresholds that do not lift the ban.\"\n  },\n\n  {\n    id: 108,\n    chapter: 'Other Related Orders',\n    question: \"For hospitality extended during permissible official engagements at Five Star Hotels, the banquet rates fixed (as per MEA rates) for a Buffet Lunch, a Sit-down Dinner and a Cocktail are respectively:\",\n    options: [\n      \"Rs. 950, Rs. 1050 and Rs. 575\",\n      \"Rs. 1050, Rs. 950 and Rs. 575\",\n      \"Rs. 950, Rs. 950 and Rs. 750\",\n      \"Rs. 750, Rs. 1050 and Rs. 500\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 DoE O.M. dated 06.05.2015 (banquet rates).<\/b><br>The MEA banquet rates extended are: <b>Buffet Lunch \u2014 Rs. 950; Buffet Dinner \u2014 Rs. 950; Sit-down Lunch \u2014 Rs. 950; Sit-down Dinner \u2014 Rs. 1050; Cocktail \u2014 Rs. 575<\/b>. Hence Buffet Lunch Rs. 950, Sit-down Dinner Rs. 1050 and Cocktail Rs. 575.<br><br>(b) swaps the buffet-lunch and sit-down-dinner figures; (c) and (d) alter the cocktail or lunch figures. Only the sit-down <b>dinner<\/b> carries the higher Rs. 1050 rate.\"\n  },\n\n  \/\/ ============= SCRAPPING OF GOVERNMENT VEHICLES (MoRTH) ===================\n\n  {\n    id: 109,\n    chapter: 'Other Related Orders',\n    question: \"For scrapping Government vehicles older than 15 years, the e-auction of such vehicles is to be conducted through the portals of:\",\n    options: [\n      \"The Central Public Procurement Portal only\",\n      \"Metal Scrap Trade Corporation Limited (MSTC) and the Government e-Marketplace (GeM)\",\n      \"The Directorate General of Supplies and Disposals\",\n      \"The State Transport Authorities concerned\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 MoRTH O.M. dated 08.07.2024 (scrapping of Government vehicles).<\/b><br>E-auction of Government-owned vehicles older than 15 years is to be conducted through the e-auction platform of <b>Metal Scrap Trade Corporation Limited (MSTC)<\/b> \u2014 a Mini Ratna Category-I company under the Ministry of Steel \u2014 and the <b>Forward Auction portal of the Government e-Marketplace (GeM)<\/b>. Ministries share vehicle details, conduct valuation, and fix the reserve price and tolerance percentage.<br><br>(a), (c) and (d) are not the designated auction platforms under the mechanism.\"\n  },\n\n  {\n    id: 110,\n    chapter: 'Other Related Orders',\n    question: \"In the e-auction of condemned Government vehicles, the entities allowed to participate as bidders are only:\",\n    options: [\n      \"Central Public Sector Enterprises only\",\n      \"Any scrap dealer registered under the GST law\",\n      \"Registered Vehicle Scrapping Facilities (RVSFs) commissioned as per the provisions notified by the Ministry of Road Transport and Highways\",\n      \"Authorised dealers of the vehicle manufacturers\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 MoRTH O.M. dated 08.07.2024.<\/b><br>Only <b>Registered Vehicle Scrapping Facilities (RVSFs)<\/b>, commissioned as per the provisions notified by MoRTH (GSR 653(E) of 23rd September 2021 and its amendments), are allowed to participate in the auction \u2014 supporting existing RVSFs with a base volume of end-of-life vehicles and encouraging private investment in new RVSFs.<br><br>(b), (a) and (d) are not eligible categories; participation is confined to commissioned RVSFs.\"\n  },\n\n  {\n    id: 153,\n    chapter: 'Other Related Orders',\n    question: \"A Ministry claims that a specific exemption granted to it in the past on creation, revival, continuation, conversion, transfer, up-gradation and down-gradation of posts continues to be available to it. Under the consolidated instructions on posts, the correct position is that such specific exemptions:\",\n    options: [\n      \"Continue in force until expressly rescinded by the Cabinet\",\n      \"Stand withdrawn, except for the delegations contained in the appended list of delegations\",\n      \"Continue in force for Group 'B' and 'C' posts only\",\n      \"Stand withdrawn only in respect of Autonomous Bodies\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Compendium on posts (DoE O.M. dated 05.01.2024), applicability provisions.<\/b><br>Any specific exemption allowed to any Ministry or Department on creation, revival, continuation, conversion, transfer, up-gradation and down-gradation of posts <b>is withdrawn, except for the delegations contained in Appendix-1<\/b> (such as those for the C&amp;AG, Railways, Defence, External Affairs and Atomic Energy). The instructions apply to posts in Central Government Ministries\/Departments, Attached and Subordinate Offices and Central Government posts in Statutory Bodies.<br><br>(a) reverses the position \u2014 the withdrawal is by the instructions themselves, not contingent on Cabinet rescission; (c) and (d) invent partial carve-outs that do not exist.\"\n  },\n\n  {\n    id: 154,\n    chapter: 'Other Related Orders',\n    question: \"An Autonomous Body proposes to hold an international conference financed entirely from its own sponsorship and registration revenues, with no funds required from the Government. The approval for holding this conference can be granted by the:\",\n    options: [\n      \"Department of Expenditure alone\",\n      \"Cabinet Secretary through Secretary (Expenditure)\",\n      \"Administrative Ministry concerned\",\n      \"NITI Aayog\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 DoE O.M. dated 30.05.2018, provisions for Autonomous Bodies.<\/b><br>Conferences held by Autonomous Bodies generally generate revenue from sponsorships and registrations; <b>Administrative Ministries are competent to grant approval for holding the conferences \u2014 whether domestic or international \u2014 where no funds are required from the Government<\/b>.<br><br>However, where Government financial assistance of <b>more than Rs. 40 lakh<\/b> is required (international as well as domestic), the proposal is referred to the Department of Expenditure. (a), (b) and (d) are not the competent authorities where no Government funds are involved.\"\n  },\n\n\/\/ ==================== ANNEXURE-I: LIST OF OBJECT HEADS ====================\n\n  {\n    id: 111,\n    chapter: 'Annexure-I: List of Object Heads',\n    question: \"Which of the following items of expenditure are booked under the Object Head 'Salaries'?\\n1. Pay of Government employees as defined under FR 9(21)\\n2. Honorarium to a Government servant and stipend to interns\\n3. Salary payable to the staff of Departmental canteens\\n4. Leave encashment on Leave Travel Concession\\nSelect the correct answer using the code given below:\",\n    options: [\n      \"1, 2 and 4 only\",\n      \"1 and 2 only\",\n      \"1, 2 and 3 only\",\n      \"1, 2, 3 and 4\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Annexure-I, Object Head 'Salaries'.<\/b><br>'Salaries' includes the <b>pay of Government employees as defined under FR 9(21)<\/b>, <b>honorarium<\/b> to a Government servant and <b>stipend to interns<\/b>; it also includes emoluments and allowances of Heads of States and other high dignitaries (including Sumptuary Allowance), <b>salary of Departmental canteen staff<\/b> and <b>leave encashment on LTC<\/b>.<br><br>All four items are included, so the answer is 1, 2, 3 and 4. (Leave encashment at <b>retirement\/death<\/b>, by contrast, goes to 'Pensionary Charges' \u2014 the adjacent head.)\"\n  },\n\n  {\n    id: 112,\n    chapter: 'Annexure-I: List of Object Heads',\n    question: \"Which one of the following is NOT booked under the Object Head 'Pensionary Charges'?\",\n    options: [\n      \"Social security expenditure such as old age pension\",\n      \"Government's contribution payable under the National Pension System for Government employees\",\n      \"Payment of leave encashment at the time of retirement or death\",\n      \"Contributions to service funds and contributory provident funds\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct (it is the exclusion) \u2014 Annexure-I, Object Head 'Pensionary Charges'.<\/b><br>'Pensionary Charges' covers pensionary benefits \u2014 contributions to service funds and contributory provident funds, leave encashment at retirement\/death\/termination, and the <b>Government's contribution under the National Pension System (NPS)<\/b>. It expressly does <b>NOT include social security expenditure such as old age pension<\/b>.<br><br>(b), (c) and (d) are all included; the social-security exclusion is the tested carve-out.\"\n  },\n\n  {\n    id: 113,\n    chapter: 'Annexure-I: List of Object Heads',\n    question: \"An office purchases items of office equipment and furniture. Such purchases are booked under the Object Head 'Office Expenses' (revenue expenditure) only when the cost does not exceed:\",\n    options: [\n      \"The threshold limit of five lakh rupees or five years of useful life\",\n      \"The threshold limit of one lakh rupees or three years of useful life, either of the two as decided by the Government\",\n      \"Rupees fifty thousand in each case, without any life criterion\",\n      \"No limit \u2014 all office equipment is always booked under Office Expenses\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Annexure-I, Object Head 'Office Expenses'.<\/b><br>'Office Expenses' includes all recurring and non-recurring contingent expenses for maintenance of the office establishment (stationery, postage, telephone\/internet, electricity\/water, security, outsourced staff, hospitality including entertainment of foreign delegates, etc.), and also purchase of office equipment, furniture and fixtures <b>not exceeding the threshold limit of one lakh rupees or three years of useful life<\/b>, either of the two as decided by the Government from time to time.<br><br>Above the threshold, such items go to the relevant capital Object Heads. (a), (c) and (d) misstate the threshold.\"\n  },\n\n  {\n    id: 114,\n    chapter: 'Annexure-I: List of Object Heads',\n    question: \"With reference to expenditure on computer hardware and software, which one of the following statements is correct?\",\n    options: [\n      \"Consumables like toner and cartridge are booked as capital expenditure if their annual cost exceeds one lakh rupees\",\n      \"All computer hardware is invariably booked as capital expenditure under ICT equipment\",\n      \"Procurement where the cost of the individual item does not exceed the threshold of one lakh rupees or three years of useful life is booked as revenue expenditure under 'Digital Equipment', while consumables like toner and cartridge are classified as revenue expenditure irrespective of the threshold\",\n      \"Computer software is never booked as revenue expenditure\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Annexure-I, Object Head 'Digital Equipment' (revenue) read with 'ICT equipment' (capital).<\/b><br>Procurement or development of hardware and software where the cost of the individual item does <b>not exceed one lakh rupees or three years of useful life<\/b> is revenue expenditure under 'Digital Equipment'; the <b>threshold does not apply to consumables like toner and cartridge<\/b>, which are classified as revenue expenditure in any case. Items exceeding the threshold are capital expenditure under 'Information, Computer, Telecommunications (ICT) equipment'.<br><br>(b), (a) and (d) contradict the threshold-based classification.\"\n  },\n\n  {\n    id: 115,\n    chapter: 'Annexure-I: List of Object Heads',\n    question: \"A Department purchases a motor vehicle for the routine office use of its establishment. The purchase is to be classified as:\",\n    options: [\n      \"Capital expenditure only if the cost exceeds one lakh rupees\",\n      \"Revenue expenditure under 'Office Expenses', since the usage is for office purposes\",\n      \"Revenue expenditure under 'Other Revenue Expenditure'\",\n      \"Capital expenditure under the Object Head 'Motor Vehicles', irrespective of its usage\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Annexure-I, classification of vehicle purchases.<\/b><br>Purchase of a vehicle, <b>irrespective of its usage (office or otherwise)<\/b>, is classified as <b>capital expenditure under the capital Object Head 'Motor Vehicles'<\/b>.<br><br>(b) and (c) wrongly treat it as revenue expenditure; (a) wrongly imports the one-lakh threshold, which governs office equipment\/digital items \u2014 not vehicles.\"\n  },\n\n  {\n    id: 116,\n    chapter: 'Annexure-I: List of Object Heads',\n    question: \"Expenditure on the printing of publicity material is to be classified under the Object Head:\",\n    options: [\n      \"Advertising and Publicity\",\n      \"Printing and Publication\",\n      \"Office Expenses\",\n      \"Materials and Supplies\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Annexure-I, Object Heads 'Printing and Publication' and 'Advertising and Publicity'.<\/b><br>The head 'Printing and Publication' expressly <b>excludes expenditure on printing of publicity material, which shall be classified under 'Advertising and Publicity'<\/b> \u2014 the latter covering advertising and publicity through print\/TV\/outdoor\/internet\/mobile media, fairs and exhibitions, including commission to agents for sale.<br><br>(b) is the near-miss the carve-out is designed to test; (c) and (d) are unrelated heads.\"\n  },\n\n  {\n    id: 117,\n    chapter: 'Annexure-I: List of Object Heads',\n    question: \"Which of the following items of expenditure are booked under the Object Head 'Other Revenue Expenditure'?\\n1. Reimbursement of newspapers purchased or supplied at the officer's residence\\n2. Purchase or reimbursement of briefcase or ladies purse to Government servants\\n3. Any other expenditure which cannot be classified under any of the specified object heads\\nSelect the correct answer using the code given below:\",\n    options: [\n      \"1 and 2 only\",\n      \"1, 2 and 3\",\n      \"2 and 3 only\",\n      \"1 and 3 only\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Annexure-I, Object Head 'Other Revenue Expenditure'.<\/b><br>This head includes payments out of discretionary grants, other discounts, fees and fines, custom duty compensation, commitment charges, notional value of gifts, <b>reimbursement of newspapers purchased\/supplied at the officer's residence<\/b>, and <b>purchase or reimbursement of briefcase or ladies purse<\/b> to Government servants; it is also the <b>residual head<\/b> for any expenditure not classifiable under the specified object heads and for schemes\/organisations not elsewhere classified.<br><br>All three are included.\"\n  },\n\n  {\n    id: 118,\n    chapter: 'Annexure-I: List of Object Heads',\n    question: \"Expenditure on projects run under the Viability Gap Funding Scheme is booked under the Object Head:\",\n    options: [\n      \"Grants-in-aid \u2014 Salaries\",\n      \"Grants-in-aid \u2014 General\",\n      \"Grants for creation of Capital Assets\",\n      \"Subsidies\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Annexure-I, Object Head 'Grants for creation of Capital Assets'.<\/b><br>This head covers grants-in-aid released for the creation of capital assets and <b>includes Viability Gap Funding (expenditure on projects run under the VGF Scheme)<\/b>.<br><br>(b) 'Grants-in-aid \u2014 General' is for grants other than salaries and capital-asset creation; (a) covers grants released for payment of salaries; (d) 'Subsidies' is a separate head \u2014 each a plausible near-miss within the same Object Class.\"\n  },\n\n  {\n    id: 119,\n    chapter: 'Annexure-I: List of Object Heads',\n    question: \"Which one of the following Object Heads does NOT fall under 'Object Class VII \u2014 Financial Assets'?\",\n    options: [\n      \"Subscription\",\n      \"Investment\",\n      \"Loans and Advances\",\n      \"Infrastructural Assets\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct (it is the odd one out) \u2014 Annexure-I, Capital Expenditure classes.<\/b><br><b>'Infrastructural Assets' falls under Object Class VI \u2014 Non-Financial Assets (Fixed and Intangible Assets)<\/b>, alongside heads such as Machinery and Equipment, Motor Vehicles, ICT equipment and Furniture &amp; Fixtures.<br><br>(b) Investment, (c) Loans and Advances and (a) Subscription \u2014 along with Repayment of borrowings \u2014 fall under <b>Object Class VII \u2014 Financial Assets<\/b>. The class boundary between non-financial and financial assets is the point tested.\"\n  },\n\n  {\n    id: 120,\n    chapter: 'Annexure-I: List of Object Heads',\n    question: \"Match the Object Heads in List-I with the Object Classes in List-II, and select the correct answer:\\nList-I (Object Head)\\nA. Pensionary Charges\\nB. Office Expenses\\nC. Grants-in-aid \u2014 General\\nD. Motor Vehicles\\nList-II (Object Class)\\n1. Goods and Services\\n2. Non-Financial Assets\\n3. Social Security of Employees\\n4. Aid and Assistance\",\n    options: [\n      \"A-3, B-1, C-4, D-2\",\n      \"A-3, B-4, C-1, D-2\",\n      \"A-1, B-3, C-4, D-2\",\n      \"A-3, B-1, C-2, D-4\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Annexure-I, Object Class structure.<\/b><br>A\u20133: <b>Pensionary Charges<\/b> \u2014 Object Class II (Social Security of Employees).<br>B\u20131: <b>Office Expenses<\/b> \u2014 Object Class III (Goods and Services).<br>C\u20134: <b>Grants-in-aid \u2014 General<\/b> \u2014 Object Class IV (Aid and Assistance).<br>D\u20132: <b>Motor Vehicles<\/b> \u2014 Object Class VI (Non-Financial Assets), being capital expenditure.<br><br>The distractors swap the Goods-and-Services \/ Aid-and-Assistance assignments or misplace Motor Vehicles.\"\n  },\n\n  \/\/ ========= ANNEXURE-II: GENERAL CONDITIONS FOR INCURRING EXPENDITURE ======\n\n  {\n    id: 121,\n    chapter: 'Annexure-II: General Conditions for incurring Expenditure',\n    question: \"The financial powers delegated to the Departments of the Government of India are exercised by the issue of formal sanctions in the name of the President, such sanctions being authenticated by officers authorised under:\",\n    options: [\n      \"Article 115 of the Constitution\",\n      \"Article 77 of the Constitution\",\n      \"Article 239 of the Constitution\",\n      \"Article 266 of the Constitution\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Annexure-II, General Condition (1).<\/b><br>The delegated powers are exercised by issue of <b>formal sanctions in the name of the President<\/b>, authenticated by the officers authorised to do so under <b>Article 77<\/b> of the Constitution (authentication of orders of the Government of India).<br><br>(a) Article 115 concerns supplementary grants\/New Service; (c) Article 239 concerns administration of Union territories; (d) Article 266 concerns the Consolidated Fund \u2014 real Articles used elsewhere in the rules, wrongly attributed here.\"\n  },\n\n  {\n    id: 122,\n    chapter: 'Annexure-II: General Conditions for incurring Expenditure',\n    question: \"Consider the following statements regarding expenditure incurred in an emergent situation by an authority in excess of its powers:\\n1. Such expenditure is to be treated as irregular expenditure.\\n2. It is to be regularised by issue of an ex-post facto sanction with the concurrence of the Financial Adviser and the approval of the Administrative Secretary.\\n3. These regularisation powers cannot be exercised in respect of areas where powers vest with the Cabinet.\\nWhich of the statements given above are correct?\",\n    options: [\n      \"2 and 3 only\",\n      \"1 and 2 only\",\n      \"1, 2 and 3\",\n      \"1 and 3 only\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Annexure-II, General Condition (3).<\/b><br>Statement 1 \u2713 \u2014 expenditure already incurred under an emergent situation in excess of powers is treated as <b>irregular expenditure<\/b>.<br>Statement 2 \u2713 \u2014 it is regularised by an <b>ex-post facto sanction with the concurrence of the Financial Adviser and approval of the Administrative Secretary<\/b>.<br>Statement 3 \u2713 \u2014 these powers are <b>not to be exercised where powers vest with the Cabinet<\/b>.<br><br>All three limbs of the condition are correctly stated.\"\n  },\n\n  {\n    id: 123,\n    chapter: 'Annexure-II: General Conditions for incurring Expenditure',\n    question: \"In matters of expenditure, subordinate authorities can exercise financial powers in respect of capital expenditure:\",\n    options: [\n      \"Not at all \u2014 capital expenditure powers vest exclusively in the Department\",\n      \"Only up to half of their powers for revenue expenditure\",\n      \"Only with the previous consent of the Finance Ministry in every case\",\n      \"To the same extent as their powers for revenue expenditure, except where the powers are specifically restricted to revenue expenditure by the Department concerned\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Annexure-II, General Condition (4).<\/b><br>Subordinate authorities can exercise the <b>same financial powers in respect of capital expenditure as they can for revenue expenditure<\/b>, except for items where the powers are <b>specifically restricted to revenue expenditure<\/b> by the Department of the Government of India concerned.<br><br>(b), (c) and (a) impose reductions or bars that the condition does not contain.\"\n  },\n\n  {\n    id: 124,\n    chapter: 'Annexure-II: General Conditions for incurring Expenditure',\n    question: \"An officer is appointed to perform the current duties of a post in addition to his own. With regard to the financial powers vested in the full-fledged incumbent of that post, the officer:\",\n    options: [\n      \"Can exercise those financial powers\",\n      \"Cannot exercise those financial powers\",\n      \"Can exercise them only up to fifty percent of the monetary limits\",\n      \"Can exercise them only with the prior approval of the Finance Ministry in each case\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Annexure-II, General Condition (5).<\/b><br>An officer appointed to perform the <b>current duties of a post in addition to his own CAN exercise the financial powers vested in the full-fledged incumbent<\/b> of the post.<br><br>(b) is the exact reversal \u2014 and the common misconception this condition addresses (it was also tested in a past SO\/Steno paper as a 'not correct' option); (c) and (d) invent limitations the condition does not impose.\"\n  },\n\n  {\n    id: 125,\n    chapter: 'Annexure-II: General Conditions for incurring Expenditure',\n    question: \"Expenditure on legal charges shall ordinarily be incurred only with the previous consent of the:\",\n    options: [\n      \"Finance Ministry, in every case without exception\",\n      \"Ministry of Law and Justice, except for charges whose rates are notified by that Ministry from time to time\",\n      \"Attorney General of India\",\n      \"Department of Legal Affairs, only where the amount exceeds Rs. 25 lakh\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Annexure-II, General Condition (7).<\/b><br>Expenditure on legal charges is ordinarily incurred only with the <b>previous consent of the Ministry of Law and Justice<\/b>, <b>except for charges the rates of which are notified by the Ministry of Law and Justice<\/b> from time to time.<br><br>(a) names the wrong consenting Ministry and drops the notified-rates exception; (c) and (d) invent authorities\/thresholds not in the condition.\"\n  },\n\n  {\n    id: 126,\n    chapter: 'Annexure-II: General Conditions for incurring Expenditure',\n    question: \"Consider the following statements regarding renting of buildings for office accommodation and residential purposes:\\n1. Departments are normally to take accommodation on rent in consultation with the Central Public Works Department \/ Directorate of Estates \/ Ministry of Housing and Urban Affairs.\\n2. Wherever general pool accommodations are provided by the Ministry of Housing and Urban Affairs, renting may not be resorted to by the Departments.\\n3. For renting of accommodation abroad for office and residential purposes, the ceilings of rent may be decided by the Ministry of External Affairs in consultation with the Financial Adviser of that Ministry.\\nWhich of the statements given above are correct?\",\n    options: [\n      \"2 and 3 only\",\n      \"1 and 2 only\",\n      \"1, 2 and 3\",\n      \"1 and 3 only\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Annexure-II, General Condition (9).<\/b><br>Statement 1 \u2713 \u2014 renting is normally in consultation with <b>CPWD \/ Directorate of Estates \/ MoHUA<\/b>, whose guidelines also govern the reasonableness of rent, area and period of hire.<br>Statement 2 \u2713 \u2014 where <b>general pool accommodation<\/b> is provided by MoHUA, renting may not be resorted to.<br>Statement 3 \u2713 \u2014 for accommodation <b>abroad<\/b>, rent ceilings may be decided by the <b>Ministry of External Affairs in consultation with its Financial Adviser<\/b>.<br><br>All three are correct.\"\n  },\n\n  {\n    id: 127,\n    chapter: 'Annexure-II: General Conditions for incurring Expenditure',\n    question: \"A Department of the Government of India proposes to acquire land from a private party for Government use. Consider the following requirements:\\n1. A separate budget must be approved for this purpose.\\n2. A certificate must be obtained from the Central Public Works Department \/ Directorate of Estates \/ Ministry of Housing and Urban Affairs that no Central Government land is available for the purpose.\\n3. The purchase is to be undertaken only in consultation with the Ministry of Housing and Urban Affairs \/ CPWD or the competent authorities of the concerned State Government, to determine the reasonableness of the price.\\nWhich of the requirements given above are correct?\",\n    options: [\n      \"1 and 3 only\",\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Annexure-II, General Condition (10).<\/b><br>Requirement 1 \u2713 \u2014 land may be acquired provided a <b>separate budget is approved<\/b> for the purpose (acquisition being otherwise in accordance with the GFR and the relevant rules\/Act).<br>Requirement 2 \u2713 \u2014 purchases are subject to a <b>certificate from CPWD\/Directorate of Estates\/MoHUA that no Central Government land is available<\/b>.<br>Requirement 3 \u2713 \u2014 all purchases from private parties are undertaken only in <b>consultation with MoHUA\/CPWD or the competent State authorities to determine the reasonableness of the price<\/b>.<br><br>All three are correct.\"\n  },\n\n  {\n    id: 128,\n    chapter: 'Annexure-II: General Conditions for incurring Expenditure',\n    question: \"Consider the following statements regarding the general conditions subject to which the delegated financial powers are exercised:\\n1. The powers are subject to the provisions of the General Financial Rules, the Fundamental Rules & Supplementary Rules, and the economy instructions issued by the Finance Ministry, the limit being within the budgetary allocation for the year.\\n2. In sanctioning unusual expenditure, Departments should exercise due care and restrict the growth of expenditure on new lines or new types of items.\\n3. The financial limits for expenditure on conveyance hire are to be in accordance with the extant instructions issued by the Finance Ministry.\\n4. A complete review of re-delegations of powers to subordinate organisations may be undertaken at least once in three years.\\nWhich of the statements given above are correct?\",\n    options: [\n      \"1, 2, 3 and 4\",\n      \"1, 2 and 3 only\",\n      \"1, 2 and 4 only\",\n      \"2, 3 and 4 only\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Annexure-II, General Conditions (2), (6), (8) and (11).<\/b><br>Statement 1 \u2713 \u2014 the powers are exercised subject to the rules\/orders\/restrictions of the Finance Ministry and nodal Ministries, with financial limits in accordance with the <b>GFR, FR &amp; SR, economy instructions, Fiscal Codes<\/b>, and within the <b>budgetary allocation<\/b> for the year.<br>Statement 2 \u2713 \u2014 <b>due care<\/b> in unusual expenditure, restricting growth on new lines or new types of items.<br>Statement 3 \u2713 \u2014 conveyance hire per the <b>extant Finance Ministry instructions<\/b>.<br>Statement 4 \u2713 \u2014 a complete review of re-delegations <b>at least once in three years<\/b>, Departments being expected both to use the delegations fully and to re-delegate to match subordinate requirements.<br><br>All four are correct.\"\n  },\n\n  \/\/ ============== SUPPLEMENT: MISSED RULE-LEVEL POINTS ======================\n\n  {\n    id: 129,\n    chapter: 'Rule 13: Powers of Subordinate Authorities to write off loss',\n    question: \"The monetary limit up to which an Administrator of a Union territory may write off, in each case, irrecoverable losses of stores due to theft, fraud or negligence is:\",\n    options: [\n      \"Rs. 5,00,000\",\n      \"Rs. 2,00,000\",\n      \"Rs. 50,00,000\",\n      \"Rs. 5,000\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Rule 13, Government of India's decision (1), write-off table.<\/b><br>For irrecoverable losses of stores due to theft, fraud or negligence, the limit for <b>Administrators of Union territories is Rs. 2,00,000<\/b> in each case \u2014 against <b>Rs. 5,00,000<\/b> for a Department of the Government of India.<br><br>(a) is the Departments' limit for the same category (and the Administrators' limit under certain other rows of the table); (c) is the Departments' limit for non-culpable losses of stores\/public money; (d) is the re-delegation ceiling to Heads of Departments for loss of revenue. Each distractor is a real figure from the same table.\"\n  },\n\n  {\n    id: 130,\n    chapter: 'Rule 10: Appropriation and Re-Appropriation',\n    question: \"Which of the following are among the delegated powers of the Chief Accounting Authorities of Administrative Ministries\/Departments in the matter of re-appropriation?\\n1. To re-appropriate funds from the Object Head 'Salaries' to the Object Head 'Salaries' across the schemes.\\n2. To augment provisions already approved by Parliament through the Supplementary Demands for Grants.\\n3. To re-appropriate funds from the lump-sum provision for northeast areas to concerned schemes, limited to schemes or programmes in the northeast areas alone.\\n4. To exercise the re-appropriation powers in consultation with the respective Financial Advisors.\\nSelect the correct answer using the code given below:\",\n    options: [\n      \"1, 3 and 4 only\",\n      \"1, 2 and 3 only\",\n      \"1, 2, 3 and 4\",\n      \"2, 3 and 4 only\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Rule 10(9), items (ii), (iii), (iv) and (vii).<\/b><br>Statement 1 \u2713 \u2014 re-appropriation from <b>'Salaries' to 'Salaries' across schemes<\/b> is a delegated power.<br>Statement 2 \u2713 \u2014 so is augmenting provisions <b>already approved by Parliament through Supplementary Demands for Grants<\/b>.<br>Statement 3 \u2713 \u2014 so is re-appropriation from the <b>lump-sum northeast provision to concerned schemes<\/b>, but only for schemes\/programmes in the northeast areas.<br>Statement 4 \u2713 \u2014 the powers are exercised <b>in consultation with the respective Financial Advisors<\/b>, who ensure strict adherence to the rules. The remaining delegated items \u2014 augmenting the six specified heads, the 20% works excess, and augmentation to limits permitted by the Ministry of Finance \u2014 were covered separately.<br><br>All four are correct.\"\n  },\n\n\/\/ ========= APPENDIX-II: RECOVERY OF WRONGFUL \/ EXCESS PAYMENTS ============\n\n  {\n    id: 131,\n    chapter: 'Appendix-II: Recovery of Wrongful or Excess Payments',\n    question: \"In terms of the law declared by the Supreme Court in State of Punjab vs Rafiq Masih (White Washer), in which of the following situations would recovery of monetary benefits wrongly paid to an employee be impermissible in law?\\n1. Recovery from employees belonging to Group 'C' and Group 'D' service.\\n2. Recovery from retired employees, or employees due to retire within one year of the order of recovery.\\n3. Recovery where the excess payment has been made for a period in excess of five years before the order of recovery is issued.\\n4. Recovery where an employee was wrongfully required to discharge duties of a higher post and paid accordingly, though he should rightfully have worked against an inferior post.\\nSelect the correct answer using the code given below:\",\n    options: [\n      \"1, 3 and 4 only\",\n      \"1, 2 and 3 only\",\n      \"2, 3 and 4 only\",\n      \"1, 2, 3 and 4\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Appendix-II (DoPT O.M. dated 02.03.2016, based on the Supreme Court judgment dated 18.12.2014 in Rafiq Masih).<\/b><br>The Supreme Court summarized the situations in which recoveries by the employer would be <b>impermissible in law<\/b>: (i) employees of <b>Class-III and Class-IV (Group 'C' and 'D') service<\/b>; (ii) <b>retired employees or those due to retire within one year<\/b> of the recovery order; (iii) excess payment made for a period <b>in excess of five years<\/b> before the recovery order; (iv) an employee <b>wrongfully required to discharge duties of a higher post<\/b> though rightfully assignable to an inferior post; and (v) any other case where recovery would be iniquitous, harsh or arbitrary, far outweighing the employer's equitable right to recover.<br><br>All four listed situations are covered, so the answer is 1, 2, 3 and 4.\"\n  },\n\n  {\n    id: 132,\n    chapter: 'Appendix-II: Recovery of Wrongful or Excess Payments',\n    question: \"Where waiver of recovery of a wrongful\/excess payment is considered in the situations recognised by the Supreme Court in the Rafiq Masih case, such waiver may be allowed only with the express approval of the:\",\n    options: [\n      \"Department of Expenditure\",\n      \"Department of Personnel and Training\",\n      \"Comptroller and Auditor General\",\n      \"Administrative Secretary of the Ministry concerned\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Appendix-II (DoPT O.M. dated 02.03.2016, para 5).<\/b><br>Ministries\/Departments are to deal with wrongful\/excess payments in accordance with the Supreme Court's decision; however, wherever <b>waiver of recovery<\/b> in those situations is considered, it may be allowed <b>with the express approval of the Department of Expenditure<\/b> (in terms of the earlier O.M. dated 06.02.2014).<br><br>(b) issued the O.M. but is not the approving authority for waiver; (c) concurs only for IA&amp;AD personnel; (d) has no such power here.\"\n  },\n\n  {\n    id: 133,\n    chapter: 'Appendix-II: Recovery of Wrongful or Excess Payments',\n    question: \"Consider the following statements regarding the protection against recovery of excess payments flowing from the Rafiq Masih judgment:\\n1. The protection applies even where the excess payment resulted from incorrect information, misrepresentation or fraud furnished by the employee.\\n2. In so far as persons serving in the Indian Audit and Accounts Department are concerned, the orders are issued with the concurrence of the Comptroller and Auditor General of India.\\nWhich of the statements given above is\/are correct?\",\n    options: [\n      \"1 only\",\n      \"2 only\",\n      \"Both 1 and 2\",\n      \"Neither 1 nor 2\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Appendix-II (DoPT O.M. dated 02.03.2016).<\/b><br>Statement 1 \u2717 \u2014 the judgment covered cases where monetary benefits were paid in excess due to <b>unintentional mistakes of the competent authorities<\/b>, and the employees were <b>not guilty of furnishing any incorrect information \/ misrepresentation \/ fraud<\/b>; the employees were 'as innocent as their employers'. Where the employee's own misrepresentation or fraud led to the payment, the protection does not apply \u2014 the added condition reverses the essential ingredient.<br>Statement 2 \u2713 \u2014 for persons serving in the <b>IA&amp;AD<\/b>, the orders are issued with the <b>concurrence of the C&amp;AG<\/b>.<br><br>Hence only statement 2 is correct.\"\n  },\n\n  \/\/ ===== APPENDIX-III: APPRAISAL & APPROVAL OF SCHEMES AND PROJECTS =========\n\n  {\n    id: 134,\n    chapter: 'Appendix-III: Appraisal and Approval of Schemes and Projects',\n    question: \"Consider the following statements regarding Central Sector Schemes and Centrally Sponsored Schemes:\\n1. Central Sector Schemes are implemented by the Central Ministries\/Departments through their designated implementation agencies, and funds are routed through the functional heads relevant for the sector.\\n2. Centrally Sponsored Schemes are implemented within the domain of the National Development Agenda identified by the Committee of Chief Ministers constituted by NITI Aayog.\\n3. The Central Components of Centrally Sponsored Schemes are routed through the intergovernmental transfer heads 3601\/3602.\\nWhich of the statements given above are correct?\",\n    options: [\n      \"2 and 3 only\",\n      \"1 and 3 only\",\n      \"1 and 2 only\",\n      \"1, 2 and 3\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Appendix-III (DoE O.M. dated 05.08.2016), para 2.<\/b><br>Statement 1 \u2713 \u2014 Central Sector Schemes are implemented by Central Ministries\/Departments through designated agencies, funds flowing through the <b>functional heads<\/b> of the sector.<br>Statement 2 \u2713 \u2014 Centrally Sponsored Schemes fall within the <b>National Development Agenda identified by the Committee of Chief Ministers constituted by NITI Aayog<\/b>, and can have both Central and State Components.<br>Statement 3 \u2717 \u2014 it is the <b>State Components<\/b> of CSS that are routed through the intergovernmental transfer heads <b>3601\/3602<\/b>; the Central Components are fully funded by the Central Government and implemented through functional heads like Central Sector Schemes. The component-swap makes statement 3 false.<br><br>Hence 1 and 2 only.\"\n  },\n\n  {\n    id: 135,\n    chapter: 'Appendix-III: Appraisal and Approval of Schemes and Projects',\n    question: \"Consider the following statements regarding the initiation and rationalization of schemes:\\n1. No new Scheme or Sub-Scheme is to be initiated without the prior 'in-principle' approval of the Department of Expenditure.\\n2. The requirement of prior 'in-principle' approval does not apply to announcements made in the Budget Speech for any given year.\\n3. The restriction of 'in-principle' approval does not apply where Ministries merge, restructure or drop existing schemes and sub-schemes that have become redundant or ineffective.\\nWhich of the statements given above are correct?\",\n    options: [\n      \"1 and 3 only\",\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Appendix-III, para 3 (Rationalization).<\/b><br>Statement 1 \u2713 \u2014 no new Scheme\/Sub-Scheme without the prior <b>'in-principle' approval of the Department of Expenditure<\/b>.<br>Statement 2 \u2713 \u2014 this does <b>not apply to Budget Speech announcements<\/b> for the year.<br>Statement 3 \u2713 \u2014 the restriction also does not apply to <b>merger, restructuring or dropping<\/b> of redundant\/ineffective schemes, which Ministries should continuously endeavour to do; the Department of Expenditure also reserves the right to merge, restructure or drop any scheme in consultation with the Administrative Department.<br><br>All three are correct.\"\n  },\n\n  {\n    id: 136,\n    chapter: 'Appendix-III: Appraisal and Approval of Schemes and Projects',\n    question: \"The 'in-principle' approval for initiating a Project \u2014 granted after examining the project's feasibility and the availability of financial resources \u2014 is given by the:\",\n    options: [\n      \"Financial Adviser concerned\",\n      \"Department of Expenditure\",\n      \"Secretary of the Administrative Department\",\n      \"NITI Aayog\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Appendix-III, para 5 (Formulation).<\/b><br>Project preparation commences with a <b>Feasibility Report<\/b> establishing that the project is techno-economically sound and resources are available; the <b>in-principle approval for initiating a project is granted by the Financial Adviser concerned<\/b> after examining feasibility and availability of financial resources.<br><br>(b) grants the in-principle approval for initiating a new <b>Scheme\/Sub-Scheme<\/b> \u2014 the adjacent provision used as a distractor; (c) approves pre-investment activities up to Rs. 100 crore; (d) has no such role here.\"\n  },\n\n  {\n    id: 137,\n    chapter: 'Appendix-III: Appraisal and Approval of Schemes and Projects',\n    question: \"Depending on the level of delegation, Projects are appraised by the:\",\n    options: [\n      \"Expenditure Finance Committee or the Standing Finance Committee\",\n      \"Public Investment Board or the Delegated Investment Board\",\n      \"Committee on Establishment Expenditure\",\n      \"Revised Cost Committee\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Appendix-III, para 6 (Appraisal).<\/b><br>Depending on the level of delegation, <b>Schemes<\/b> are appraised by the <b>Expenditure Finance Committee (EFC) or the Standing Finance Committee (SFC)<\/b>, while <b>Projects<\/b> are appraised by the <b>Public Investment Board (PIB) or the Delegated Investment Board (DIB)<\/b>.<br><br>(a) lists the scheme-appraisal forums \u2014 the scheme\/project forum swap is the trap; (c) appraises creation of New Bodies; (d) examines cost increases beyond 20%.\"\n  },\n\n  {\n    id: 138,\n    chapter: 'Appendix-III: Appraisal and Approval of Schemes and Projects',\n    question: \"For determining the appraisal and approval forum of a Scheme or Project, the prescribed financial limits are reckoned with reference to:\",\n    options: [\n      \"The Central share only, excluding external aid and state share\",\n      \"The budgetary support of the Central Government alone\",\n      \"The total size of the Scheme\/Project posed for appraisal, including budgetary support, extra-budgetary resources, external aid, debt\/equity\/loans and state share\",\n      \"The first year's budget provision for the Scheme\/Project\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Appendix-III, Note below the Original Cost Estimates table.<\/b><br>The financial limits are with reference to the <b>total size<\/b> of the Scheme\/Project being posed for appraisal, and include <b>budgetary support, extra-budgetary resources, external aid, debt\/equity\/loans, state share<\/b>, etc.<br><br>(b), (a) and (d) truncate the base to only one component or one year, which would understate the size and route the proposal to a lower forum \u2014 precisely what the note prevents.\"\n  },\n\n  {\n    id: 139,\n    chapter: 'Appendix-III: Appraisal and Approval of Schemes and Projects',\n    question: \"For the appraisal and approval of Public-Private Partnership (PPP) projects:\",\n    options: [\n      \"Only the NITI Aayog is competent\",\n      \"The same appraisal slabs as for other projects apply without exception\",\n      \"The approval of the Committee on Establishment Expenditure is required\",\n      \"Separate orders issued by the Department of Economic Affairs will apply\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Appendix-III, Note (5) below the Original Cost Estimates table.<\/b><br>For appraisal and approval of <b>PPP projects, separate orders issued by the Department of Economic Affairs<\/b> apply \u2014 they are carved out of the general OCE appraisal framework.<br><br>(b) ignores this carve-out; (c) and (a) name bodies with no such role for PPP projects.\"\n  },\n\n  {\n    id: 140,\n    chapter: 'Appendix-III: Appraisal and Approval of Schemes and Projects',\n    question: \"Consider the following statements regarding the exercise of delegated powers of appraisal and approval, and pre-investment activities:\\n1. Delegated powers should be exercised only when the budgetary allocation or the medium-term scheme outlay as approved by the Department of Expenditure is available.\\n2. For pre-investment activities above Rs. 100 crore, the prescribed appraisal and approval procedure should be followed.\\n3. When firmed-up cost estimates are put up for approval, the expenditure on pre-investment activities should be included in the final cost estimates.\\nWhich of the statements given above are correct?\",\n    options: [\n      \"1, 2 and 3\",\n      \"1 and 2 only\",\n      \"2 and 3 only\",\n      \"1 and 3 only\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Appendix-III, Notes to the OCE table and para 10.<\/b><br>Statement 1 \u2713 \u2014 delegated powers are exercised only when the <b>budgetary allocation or DoE-approved medium-term outlay<\/b> is available, with rigorous examination of design\/delivery and attention to recurring liabilities.<br>Statement 2 \u2713 \u2014 pre-investment activities <b>above Rs. 100 crore<\/b> follow the prescribed appraisal and approval procedure (up to Rs. 100 crore: Secretary with FA concurrence).<br>Statement 3 \u2713 \u2014 pre-investment expenditure is <b>included in the final cost estimates<\/b> when firmed-up estimates are put up, so the competent authority sees the full resource picture.<br><br>All three are correct.\"\n  },\n\n  {\n    id: 141,\n    chapter: 'Appendix-III: Appraisal and Approval of Schemes and Projects',\n    question: \"Every scheme is to have a sunset date and an outcome review. After the Twelfth Five Year Plan, the medium-term framework for schemes and their sunset dates have been made coterminous with:\",\n    options: [\n      \"The Five Year Plan periods\",\n      \"The Finance Commission Cycles\",\n      \"The term of the Lok Sabha\",\n      \"The tenure of the NITI Aayog Governing Council\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Appendix-III, para 11 (Medium Term Outlay).<\/b><br>After the Twelfth Five Year Plan, the medium-term framework for schemes and their <b>sunset dates become coterminous with the Finance Commission Cycles<\/b> \u2014 the first being the remaining Fourteenth Finance Commission period ending March 2020, and the same applying mutatis mutandis to subsequent cycles. This is because fixing medium-term outlays needs clarity over the flow of resources to both Central and State Governments over the Finance Commission periods.<br><br>(a) is the superseded arrangement (revisit at the end of each Plan); (c) and (d) have no basis.\"\n  },\n\n  {\n    id: 142,\n    chapter: 'Appendix-III: Appraisal and Approval of Schemes and Projects',\n    question: \"Consider the following statements regarding outcomes and evaluation of schemes:\\n1. An output-outcome framework is to be prepared for each Central Sector and Centrally Sponsored Scheme with the approval of the CEO, NITI Aayog.\\n2. NITI Aayog, while approving the output-outcome framework, will kick-start a third-party evaluation process for Central Sector and Centrally Sponsored Schemes.\\n3. Extension of Schemes from one Finance Commission Cycle to another is contingent on the result of such an evaluation exercise.\\nWhich of the statements given above are correct?\",\n    options: [\n      \"2 and 3 only\",\n      \"1 and 2 only\",\n      \"1, 2 and 3\",\n      \"1 and 3 only\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Appendix-III, para 12 (Outcomes and Evaluation).<\/b><br>Statement 1 \u2713 \u2014 an <b>output-outcome framework<\/b> for each CS and CSS is prepared with the approval of the <b>CEO, NITI Aayog<\/b>; measurable outcomes are defined over the medium term while physical and financial outputs are targeted year-to-year.<br>Statement 2 \u2713 \u2014 NITI Aayog kick-starts a <b>third-party evaluation<\/b> process for both categories of schemes.<br>Statement 3 \u2713 \u2014 <b>extension from one Finance Commission Cycle to another is contingent on the result of the evaluation<\/b>.<br><br>All three are correct.\"\n  },\n\n  {\n    id: 143,\n    chapter: 'Appendix-III: Appraisal and Approval of Schemes and Projects',\n    question: \"In the composition of the Expenditure Finance Committee (EFC), match the functionaries with their roles, and select the correct answer:\\nList-I (Functionary)\\nA. Expenditure Secretary\\nB. Joint Secretary, Department of Expenditure\\nC. Secretary of the Administrative Ministry\/Department\\nList-II (Role)\\n1. Member\\n2. Chairperson\\n3. Member-Secretary\",\n    options: [\n      \"A-3, B-2, C-1\",\n      \"A-2, B-1, C-3\",\n      \"A-1, B-3, C-2\",\n      \"A-2, B-3, C-1\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Annexure-II to Appendix-III (Institutional Arrangement for Appraisal).<\/b><br>A\u20132: The <b>Expenditure Secretary is the Chairperson<\/b> of the EFC.<br>B\u20133: The <b>Joint Secretary, Department of Expenditure is the Member-Secretary<\/b>.<br>C\u20131: The <b>Secretary of the Administrative Ministry\/Department is a Member<\/b> \u2014 along with the Financial Advisor of the Administrative Ministry, Adviser (PAMD) NITI Aayog, representatives of concerned Ministries\/Agencies and a representative of the Budget Division.<br><br>(b) wrongly makes the Administrative Secretary the Member-Secretary. The PIB has the same structure as the EFC.\"\n  },\n\n  {\n    id: 144,\n    chapter: 'Appendix-III: Appraisal and Approval of Schemes and Projects',\n    question: \"With reference to the appraisal forums for Schemes and Projects, which one of the following pairs of forum and its Member-Secretary is correctly matched?\",\n    options: [\n      \"Standing Finance Committee \u2014 Financial Advisor of the Administrative Ministry\/Department\",\n      \"Expenditure Finance Committee \u2014 Financial Advisor of the Administrative Ministry\/Department\",\n      \"Delegated Investment Board \u2014 Joint Secretary, Department of Expenditure\",\n      \"Public Investment Board \u2014 Secretary of the Administrative Ministry\/Department\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Annexure-II to Appendix-III.<\/b><br>In the <b>SFC and the DIB<\/b> (both chaired by the Secretary of the Administrative Ministry), the <b>Member-Secretary is the Financial Advisor of the Administrative Ministry\/Department<\/b>.<br><br>(b) and (c) swap the two patterns \u2014 in the <b>EFC and the PIB<\/b> (both chaired by the Expenditure Secretary), the Member-Secretary is the <b>Joint Secretary, Department of Expenditure<\/b>. (d) the Administrative Secretary is a Member of the PIB, not its Member-Secretary. The forum-wise Member-Secretary swap is the point tested.\"\n  },\n\n  {\n    id: 145,\n    chapter: 'Appendix-III: Appraisal and Approval of Schemes and Projects',\n    question: \"For the appraisal of schemes of a scientific nature by the Expenditure Finance Committee or the Public Investment Board, who may be invited as a Member?\",\n    options: [\n      \"The Principal Scientific Officer of the Cabinet Secretariat, mandatorily\",\n      \"The Scientific Adviser\",\n      \"The Director General, CSIR, in every case\",\n      \"A representative of the Department of Science and Technology, mandatorily\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Annexure-II to Appendix-III.<\/b><br>For appraisal of schemes of a scientific nature, the <b>Scientific Adviser may be invited as a Member<\/b> of the EFC\/PIB.<br><br>(a), (c) and (d) name specific functionaries\/bodies and make the invitation mandatory \u2014 the provision simply permits inviting the Scientific Adviser as Member. In the SFC\/DIB, similarly, a representative of the Department of Expenditure and any other Ministry suggested by the Secretary\/Financial Advisor may be invited as per requirement.\"\n  },\n\n  {\n    id: 146,\n    chapter: 'Appendix-III: Appraisal and Approval of Schemes and Projects',\n    question: \"In the time frame prescribed for the appraisal and approval cycle, the decision on 'in-principle' approval, where required, is to be taken within:\",\n    options: [\n      \"1 week\",\n      \"4 weeks\",\n      \"2 weeks\",\n      \"6 weeks\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Annexure-III to Appendix-III (Time Frame for Appraisal and Approval).<\/b><br>The scheme\/project cycle commences with the submission of a Concept Paper\/Feasibility Report, and the decision on <b>'in-principle' approval, if required, is to be taken within 2 weeks<\/b>.<br><br>(b) 4 weeks is the period for the appraisal note and comments on the DP\/DPR \u2014 the adjacent step used as a distractor; (a) and (d) are other plausible periods.\"\n  },\n\n  {\n    id: 147,\n    chapter: 'Appendix-III: Appraisal and Approval of Schemes and Projects',\n    question: \"The Appraisal Note and comments on the Detailed Paper\/Detailed Project Report and the draft EFC\/PIB Memo are to be offered by the Department of Expenditure, NITI Aayog and the concerned Ministries\/Agencies within:\",\n    options: [\n      \"8 weeks\",\n      \"2 weeks\",\n      \"1 week\",\n      \"4 weeks\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Annexure-III to Appendix-III.<\/b><br>The <b>Appraisal Note and comments<\/b> on the DP\/DPR and the draft EFC\/PIB Memo are to be offered by the <b>Department of Expenditure, NITI Aayog and concerned Ministries\/Agencies within 4 weeks<\/b> \u2014 the longest fixed step in the cycle.<br><br>(b) 2 weeks applies to several other steps (in-principle decision, final memo, on-file approvals, Cabinet submission); (c) 1 week applies to fixing the meeting date and issuing minutes.\"\n  },\n\n  {\n    id: 148,\n    chapter: 'Appendix-III: Appraisal and Approval of Schemes and Projects',\n    question: \"In the appraisal and approval cycle, match the following steps with their prescribed time limits, and select the correct answer:\\nList-I (Step)\\nA. Fixing the date of the EFC\/PIB meeting after receiving the final Memo\\nB. Issue of minutes of the EFC\/PIB after the meeting\\nC. On-file approval of the Administrative Minister and the Finance Minister\\nD. Submission for approval of the Cabinet\/Committee of the Cabinet (for proposals above Rs. 1,000 crore)\\nList-II (Time)\\n1. 2 weeks\\n2. 1 week\",\n    options: [\n      \"A-2, B-2, C-1, D-1\",\n      \"A-1, B-2, C-1, D-2\",\n      \"A-2, B-1, C-2, D-1\",\n      \"A-1, B-1, C-2, D-2\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Annexure-III to Appendix-III.<\/b><br>A\u20132: Fixing the meeting date \u2014 <b>1 week<\/b>.<br>B\u20132: Issue of minutes after the meeting \u2014 <b>1 week<\/b>.<br>C\u20131: On-file approval of the Administrative Minister and the Finance Minister \u2014 <b>2 weeks<\/b>.<br>D\u20131: Submission for Cabinet approval (proposals above Rs. 1,000 crore) \u2014 <b>2 weeks<\/b>.<br><br>The preparation of the final EFC\/PIB Memo after receipt of comments also carries 2 weeks. The distractors redistribute the 1-week and 2-week limits among the steps.\"\n  },\n\n  {\n    id: 149,\n    chapter: 'Appendix-III: Appraisal and Approval of Schemes and Projects',\n    question: \"In the prescribed appraisal and approval cycle, which one of the following stages has NO fixed time limit, being treated as an internal matter of the Administrative Ministry\/Department, varying with the nature of the scheme or project?\",\n    options: [\n      \"Decision on 'in-principle' approval\",\n      \"Preparation of the Detailed Paper\/Detailed Project Report and circulation with the draft EFC\/PIB Memo\",\n      \"Issue of minutes of the EFC\/PIB meeting\",\n      \"Preparation of the final EFC\/PIB Memo based on comments received\"\n    ],\n    correct: 1,\n    explanation: \"<b>Option (b) is correct \u2014 Annexure-III to Appendix-III.<\/b><br>The <b>preparation of the Detailed Paper\/DPR<\/b> (and its circulation with the draft Memo) carries <b>no fixed time limit<\/b> \u2014 'the time limit will vary depending on the nature of scheme and project; this is an internal matter of the Administrative Ministry\/Department concerned'.<br><br>(a), (c) and (d) all carry fixed limits \u2014 2 weeks, 1 week and 2 weeks respectively.\"\n  },\n\n  {\n    id: 150,\n    chapter: 'Appendix-III: Appraisal and Approval of Schemes and Projects',\n    question: \"Where the recommended time frame for any stage of the appraisal and approval cycle is not adhered to, the concerned organization should:\",\n    options: [\n      \"Refer the delay to the Central Vigilance Commission\",\n      \"Restart the appraisal cycle from the Concept Paper stage\",\n      \"Work out an appropriate trigger mechanism to take the matter to the next higher level for timely decision making\",\n      \"Treat the proposal as deemed approved\"\n    ],\n    correct: 2,\n    explanation: \"<b>Option (c) is correct \u2014 Annexure-III to Appendix-III, Note.<\/b><br>Wherever the recommended time frame is not adhered to at any stage, the concerned organization should work out an appropriate <b>trigger mechanism to take the matter to the next higher level<\/b> for timely decision making.<br><br>(b), (a) and (d) invent consequences \u2014 restart, vigilance reference or deemed approval \u2014 that the Note does not provide.\"\n  },\n\n  {\n    id: 151,\n    chapter: 'Appendix-III: Appraisal and Approval of Schemes and Projects',\n    question: \"In the generic structure of a Detailed Paper\/Detailed Project Report, match the sections with their contents, and select the correct answer:\\nList-I (Section)\\nA. Strategy\\nB. Management\\nC. Risk Analysis\\nD. Time Frame\\nList-II (Content)\\n1. Organization structure at various levels, human resource requirements and monitoring arrangements\\n2. Proposed zero date for commencement and a PERT\/CPM chart, wherever relevant\\n3. Analysis of alternative strategies, leveraging government funds through public-private partnership, and avoidance of duplication\\n4. Identification and assessment of implementation risks \u2014 legal\/contractual, environmental, revenue, project management and regulatory risks\",\n    options: [\n      \"A-3, B-1, C-2, D-4\",\n      \"A-3, B-4, C-1, D-2\",\n      \"A-1, B-3, C-4, D-2\",\n      \"A-3, B-1, C-4, D-2\"\n    ],\n    correct: 3,\n    explanation: \"<b>Option (d) is correct \u2014 Annexure-I to Appendix-III (Generic Structure of a Detailed Paper\/DPR).<\/b><br>A\u20133: <b>Strategy<\/b> \u2014 analysis of alternative strategies, reasons for the chosen strategy, leveraging funds through PPP\/outsourcing, avoiding duplication and creating synergy.<br>B\u20131: <b>Management<\/b> \u2014 responsibilities of agencies, organization structure, human resource requirements and monitoring arrangements.<br>C\u20134: <b>Risk Analysis<\/b> \u2014 identification and mitigation of implementation risks (legal\/contractual, environmental, revenue, project management, regulatory).<br>D\u20132: <b>Time Frame<\/b> \u2014 proposed zero date for commencement and a PERT\/CPM chart wherever relevant.<br><br>The distractors swap the Management\/Risk and Time-Frame contents.\"\n  },\n\n  {\n    id: 152,\n    chapter: 'Appendix-III: Appraisal and Approval of Schemes and Projects',\n    question: \"Consider the following statements regarding Cost Benefit Analysis in the formulation of a scheme or project:\\n1. Financial and economic cost-benefit analysis should be undertaken wherever such returns are quantifiable.\\n2. Such analysis is generally possible for infrastructure projects, but may not always be feasible for public goods and social sector projects.\\n3. Where cost-benefit analysis is not feasible, the project need not be taken up for appraisal before the Public Investment Board.\\nWhich of the statements given above are correct?\",\n    options: [\n      \"1 and 2 only\",\n      \"1 and 3 only\",\n      \"2 and 3 only\",\n      \"1, 2 and 3\"\n    ],\n    correct: 0,\n    explanation: \"<b>Option (a) is correct \u2014 Annexure-I to Appendix-III, section on Cost Benefit Analysis.<\/b><br>Statement 1 \u2713 \u2014 financial and economic CBA is undertaken <b>wherever returns are quantifiable<\/b>.<br>Statement 2 \u2713 \u2014 it is generally possible for <b>infrastructure projects<\/b> but may not always be feasible for <b>public goods and social sector projects<\/b>.<br>Statement 3 \u2717 \u2014 the provision says the opposite: <b>even in the case of the latter, the project should be taken up for appraisal before the PIB<\/b>, with some measurable outcomes\/deliverables suitably defined. The reversed polarity makes statement 3 false.<br><br>Hence 1 and 2 only.\"\n  }\n\n];\n\n\/* =====================================================================\n   3. 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'Ch 2', 'CH 2: Right to Information...'\n   and 'Chapter-2' all resolve to the same chapter; the longest spelling\n   found in either bank becomes the display name.\n   --------------------------------------------------------------------- *\/\nconst ROMAN = {i:1,ii:2,iii:3,iv:4,v:5,vi:6,vii:7,viii:8,ix:9,x:10,xi:11,xii:12};\nfunction chKey(str){\n  const t = String(str).toUpperCase().replace(\/[\\u2010-\\u2015]\/g,'-').trim();\n  let m = t.match(\/^(?:CH|CHAP|CHAPTER)\\s*[-.:]?\\s*(\\d+)\/);\n  if(m) return 'CH'+(+m[1]);\n  m = t.match(\/^(?:APPENDICES|APPENDIX|ANNEXURES?|ANNEXES?|APNDX|APPX|APDX|APP)\\s*[-.:]?\\s*(\\d+|[IVX]+)\\b\/);\n  if(m){ const v=m[1]; return 'APP'+(\/^\\d+$\/.test(v) ? +v : (ROMAN[v.toLowerCase()]||v)); }\n  m = t.match(\/^(\\d+)\\s*[-.:)]\/);\n  if(m) return 'CH'+(+m[1]);\n  return 'T:'+t.replace(\/[^A-Z0-9]+\/g,' ').trim();\n}\nconst CH_NAME = (function(){\n  const best={};\n  QS.forEach(q=>{ const k=chKey(q.chapter);\n    if(!best[k] || q.chapter.length>best[k].length) best[k]=q.chapter; });\n  return best;\n})();\nQS.forEach(q=>{ q.chKey = chKey(q.chapter); q.chapter = CH_NAME[q.chKey]; });\n\nconst CHAPTERS = (function(){\n  const seen=[]; QS.forEach(q=>{ if(!seen.includes(q.chapter)) seen.push(q.chapter); }); return seen;\n})();\nconst BY_CH = (()=>{ const m=new Map();\n  QS.forEach(q=>{ if(!m.has(q.chapter)) m.set(q.chapter,[]); m.get(q.chapter).push(q); }); return m; })();\nconst inCh   = c => BY_CH.get(c) || [];\nconst inChB  = (c,b) => inCh(c).filter(q=>q.bank===b);\n\nfunction chOrder(c){\n  const k = chKey(c);\n  if(k.startsWith('CH'))  return [0, +k.slice(2)||0, c];\n  if(k.startsWith('APP')) return [1, +k.slice(3)||99, c];\n  return [2, 0, c];\n}\nfunction byChapterOrder(a,b){\n  const x=chOrder(a.chapter||a), y=chOrder(b.chapter||b);\n  return x[0]-y[0] || x[1]-y[1] || String(x[2]).localeCompare(String(y[2]));\n}\n\n\/* a bank that stores chapter names in block capitals is softened for display *\/\nfunction titleCase(str){\n  const t=String(str), letters=t.replace(\/[^A-Za-z]\/g,'');\n  if(!letters || letters !== letters.toUpperCase()) return t;\n  const small=new Set(['of','the','and','for','in','to','a','an','on','by','or','with','from','as','at','under']);\n  return t.toLowerCase().replace(\/[A-Za-z][A-Za-z'\\u2019]*\/g,(w,i)=>\n    (i>0 && small.has(w)) ? w : w.charAt(0).toUpperCase()+w.slice(1))\n    .replace(\/\\bCh\\b\/g,'Ch').replace(\/\\bC&ag\\b\/gi,'C&AG').replace(\/\\bRti\\b\/g,'RTI');\n}\nconst chShort = c => { const k=chKey(c);\n  return k.startsWith('CH') ? 'Ch '+k.slice(2) : k.startsWith('APP') ? 'Appx '+k.slice(3) : titleCase(c).slice(0,22); };\nconst chBrief = c => { const m=String(c).match(\/^\\s*(?:CH|CHAPTER)\\s*(\\d+)\\s*:\\s*(.+)$\/i);\n  const cap=t=>t.length>40?t.slice(0,38).trim()+'\\u2026':t;\n  return m ? 'Ch '+m[1]+': '+cap(titleCase(m[2])) : cap(titleCase(String(c))); };\n\n\/* =====================================================================\n   4. EXAM WEIGHT \u2014 counted, not declared\n   A chapter's weight is its share of the PYQ bank. Nothing is set by\n   hand, so adding a year of papers re-weights the whole page. If there\n   are no PYQs at all, the page falls back to the concept bank's shape\n   and stops calling it exam weight.\n   ===================================================================== *\/\nconst W = (function(){\n  const pyqCount={}, conCount={};\n  CHAPTERS.forEach(c=>{ pyqCount[c]=inChB(c,'pyq').length; conCount[c]=inChB(c,'concept').length; });\n  const totalPyq = PYQ.length, totalCon = CON.length;\n  const weights={};\n  if(totalPyq>0) CHAPTERS.forEach(c=>weights[c]=pyqCount[c]\/totalPyq);\n  else           CHAPTERS.forEach(c=>weights[c]= totalCon?conCount[c]\/totalCon:0);\n  \/\/ chapters the paper has never touched\n  const untested = CHAPTERS.filter(c=>pyqCount[c]===0 && conCount[c]>0);\n  return {weights, pyqCount, conCount, totalPyq, totalCon, untested, measured: totalPyq>0};\n})();\nconst weightOf = c => W.weights[c] || 0;\nconst pctLabel = x => { const v=(x||0)*100; if(!(v>0)) return '0%';\n  return (v<10 ? Math.round(v*10)\/10 : Math.round(v)) + '%'; };\n\n\/* wording \u2014 weights are counted from real papers here, so the exam\n   language is accurate; it softens on its own if no PYQs are loaded *\/\nconst WT = W.measured;\nconst T = {\n  ofPaper   : WT ? 'of the exam'          : 'of this bank',\n  onScreen  : WT ? 'Exam weight on screen': 'Share on screen',\n  colWeight : WT ? 'Exam weight'          : 'Share of bank',\n  covered   : WT ? 'Paper weight touched' : 'Bank covered',\n  projected : WT ? 'Projected paper score': 'Projected score',\n  leakHead  : WT ? 'Where your marks are leaking' : 'Where you are losing the most',\n  leakUnit  : WT ? 'marks \/100'           : 'points \/100',\n  leakWord  : WT ? 'marks'                : 'points',\n  readyDef  : WT ? 'Readiness = \\u03a3 (exam weight \\u00d7 mastery)' : 'Readiness = \\u03a3 (share of the bank \\u00d7 mastery)',\n  paperOut  : WT ? 'the paper would come out near' : 'you would score around'\n};\n\n\/* =====================================================================\n   6. PROGRESS (localStorage, one record per quizId)\n   ===================================================================== *\/\nconst SCHEMA = 1;\nconst KEY = 'pe_chapterdrill_' + CFG.quizId;\nfunction blank(){ return { schema:SCHEMA, stats:{}, weak:[], flags:[], log:[], queue:[], queueLabel:'', queueKind:'', lastUid:null }; }\nlet P = (function(){\n  const p = blank();\n  try{\n    const s = localStorage.getItem(KEY);\n    if(s){ const j=JSON.parse(s);\n      if(j && j.schema===SCHEMA) Object.assign(p, j);\n      else if(j) console.warn('[storage] older schema found; starting fresh.');\n    }\n  }catch(e){ console.warn('progress load failed', e); }\n  ['weak','flags','log','queue'].forEach(k=>{ if(!Array.isArray(p[k])) p[k]=[]; });\n  if(!p.stats) p.stats={};\n  return p;\n})();\nlet storageWarned=false;\nfunction save(){\n  try{\n    if(P.log.length>400) P.log = P.log.slice(-400);\n    localStorage.setItem(KEY, JSON.stringify(P));\n  }catch(e){\n    try{ P.log = P.log.slice(-80); localStorage.setItem(KEY, JSON.stringify(P)); }\n    catch(e2){ if(!storageWarned){ storageWarned=true; toast('Your browser is blocking saved progress \u2014 this sitting will not be remembered'); } }\n  }\n}\nfunction stat(u){ if(!P.stats[u]) P.stats[u]={correct:0,incorrect:0,last:null,lastOk:null}; return P.stats[u]; }\nconst flags = new Set(P.flags);\nconst weak  = new Set(P.weak);\n\n\/* =====================================================================\n   7. SESSION STATE\n   ===================================================================== *\/\nconst S = { tab:'quiz', filter:'all', chapter:null, bank:'all', i:0, pick:null, nudge:false,\n            query:'', unattempted:false, ans:{}, order:[] };\n\n\/* =====================================================================\n   8. FORMAT + TRAIT MODEL\n   SHAPE  = how the question is built (one per question)\n   TRAIT  = what it turns on (a question may carry several)\n   A shape gap is a reading habit; a trait gap is recall. Same number,\n   opposite remedy \u2014 so they are reported separately.\n   ===================================================================== *\/\nconst SHAPES = [\n  { key:'match',  label:'Match the following (List-I \/ List-II)',\n    test:q => \/list\\s*-?\\s*i\\b\/i.test(q.question) },\n  { key:'multi',  label:'Multi-statement \/ how many are correct',\n    test:q => q.question.split(\/<br\\s*\\\/?>|\\n\/).filter(x=>\/^\\s*\\d+[.)]\/.test(x)).length>=2 },\n  { key:'direct', label:'Explanation', test:()=>true }  \/\/ catch-all\n];\nconst TRAITS = [\n  { key:'cite',      label:'Para, rule, article or article-number recall',\n    test:q => \/\\b(para|paragraph|rule|article|section|appendix|schedule|clause)\\s*[-\u2013]?\\s*\\d\/i.test(q.question+' '+q.options.join(' ')) },\n  { key:'period',    label:'Time limits and periods',\n    test:q => \/\\b\\d+\\s*(day|week|month|year|hour)s?\\b|\\b(one|two|three|four|five|six|seven|ten|fourteen|fifteen|twenty|twenty-five|thirty|forty-five|sixty|ninety)[\\s-](day|week|month|year)s?\\b\/i.test(q.options.join(' ')) },\n  { key:'money',     label:'Numbers, monetary limits and percentages',\n    test:q => \/\u20b9|\\bRs\\.?\\s*\\d|\\blakhs?\\b|\\bcrores?\\b|per\\s*cent|%|\\bone-(third|fourth|half|tenth)\\b\/i.test(q.options.join(' ')) },\n  { key:'authority', label:'Competent authority \/ level \/ who does what',\n    test:q => \/\\bwho\\b|\\bby whom\\b|\\bauthority\\b|\\brank of\\b|\\blevel of\\b|\\bnot below\\b|addressed to|shall be (signed|issued|approved|maintained|prepared|submitted)\/i.test(q.question+' '+q.options.join(' ')) },\n  { key:'negative',  label:'Negatively phrased (\u201cNOT correct\u201d, \u201cexcept\u201d)',\n    test:q => \/\\bnot correct\\b|\\bis incorrect\\b|\\bare not correct\\b|\\bexcept\\b|\\bdoes not\\b|\\bcannot\\b|\\bnot required\\b|\\bneed not\\b|\\bis\\\/are not\\b\/i.test(q.question) }\n];\nconst _shape = {};\nfunction shapeOf(q){ const u=uid(q); return _shape[u] || (_shape[u] = SHAPES.find(s=>s.test(q)) || SHAPES[SHAPES.length-1]); }\n\n\/* =====================================================================\n   9. MODELS\n   ===================================================================== *\/\nfunction smoothed(c,i){ const k=CFG.priorStrength, p0=CFG.priorAccuracy; return (c + k*p0)\/(c + i + k); }\nfunction expectedRate(c,i,coverage){ return smoothed(c,i)*coverage + CFG.priorAccuracy*(1-coverage); }\nfunction recall(st){\n  if(!st || !st.last || st.correct<2) return null;\n  const R=CFG.retention, reps=Math.max(1, st.correct - st.incorrect);\n  const stability = R.baseDays * Math.pow(R.growth, reps-1);\n  return Math.exp(-((Date.now()-st.last)\/86400000)\/stability);\n}\nfunction retentionIndex(){\n  let s=0,n=0; QS.forEach(q=>{ const r=recall(P.stats[uid(q)]); if(r!==null){s+=r;n++;} });\n  return n ? Math.round(s\/n*100) : null;\n}\nfunction bankStats(c, bank){\n  const qs = inChB(c, bank);\n  let att=0, ok=0, bad=0, mastSum=0;\n  qs.forEach(q=>{ const st=P.stats[uid(q)];\n    if(st && (st.correct+st.incorrect)>0){ att++; ok+=st.correct; bad+=st.incorrect; }\n    mastSum += st ? Math.min(st.correct\/CFG.masteryThreshold,1) : 0; });\n  return { count:qs.length, att, ok, bad,\n           acc:(ok+bad)?ok\/(ok+bad):null,\n           coverage: qs.length?att\/qs.length:0,\n           mastery: qs.length?mastSum\/qs.length:0 };\n}\nfunction chapterRows(){\n  return CHAPTERS.map(c=>{\n    const pyq = bankStats(c,'pyq'), con = bankStats(c,'concept');\n    const count = pyq.count+con.count, att = pyq.att+con.att;\n    const ok = pyq.ok+con.ok, bad = pyq.bad+con.bad;\n    const acc = (ok+bad) ? ok\/(ok+bad) : null;\n    const weight = weightOf(c);\n    const coverage = count?att\/count:0;\n    const mastery  = count ? (pyq.mastery*pyq.count + con.mastery*con.count)\/count : 0;\n    const expected = expectedRate(ok,bad,coverage);\n    const leak = weight*(1-expected);\n    const difficulty = acc===null ? 1 : (1.4 - 0.6*acc);\n    return { chapter:c, count, weight, pyq, con, att, ok, bad,\n             coverage, acc, mastery, expected, leak,\n             priority: weight*(1-mastery)*difficulty };\n  }).sort((a,b)=>b.weight-a.weight);\n}\nfunction readiness(){\n  const rows=chapterRows();\n  return {\n    score     : Math.round(rows.reduce((a,r)=>a+r.weight*r.mastery,0)*100),\n    projected : Math.round(rows.reduce((a,r)=>a+r.weight*r.expected,0)*100),\n    covered   : Math.round(rows.reduce((a,r)=>a+r.weight*r.coverage,0)*100),\n    touched   : Object.values(P.stats).some(s=>(s.correct+s.incorrect)>0),\n    rows\n  };\n}\nfunction masteredCount(){ return QS.filter(q=>{ const s=P.stats[uid(q)]; return s && s.correct>=CFG.masteryThreshold; }).length; }\nfunction formatRows(){\n  const acc={};\n  const ensure=(k,l,kind)=> acc[k] || (acc[k]={key:k,label:l,kind:kind,ok:0,bad:0,total:0,seen:0});\n  SHAPES.forEach(s=>ensure(s.key,s.label,'shape'));\n  TRAITS.forEach(t=>ensure(t.key,t.label,'trait'));\n  QS.forEach(q=>{\n    const s=P.stats[uid(q)], buckets=[acc[shapeOf(q).key]];\n    TRAITS.forEach(t=>{ if(t.test(q)) buckets.push(acc[t.key]); });\n    buckets.forEach(r=>{ r.total++; if(s && (s.correct+s.incorrect)>0){ r.seen++; r.ok+=s.correct; r.bad+=s.incorrect; } });\n  });\n  return Object.values(acc).map(r=>{ const n=r.ok+r.bad; r.attempts=n; r.acc = n? r.ok\/n : null; return r; })\n    .filter(r=>r.total>0);\n}\nfunction dueForRevision(){\n  const risk=CFG.retention.riskBelow;\n  return QS.map(q=>{\n    const st=P.stats[uid(q)], r=recall(st);\n    if(r===null || r>=risk) return null;\n    return { q, recall:r, days:Math.floor((Date.now()-st.last)\/86400000), urgency: weightOf(q.chapter)*(1-r) };\n  }).filter(Boolean).sort((a,b)=>b.urgency-a.urgency);\n}\n\n\/* =====================================================================\n   10. SESSION PLANNER\n   Focused set \u2014 chapter time in proportion to the marks leaking out.\n   Mock paper  \u2014 ignores your history, mirrors the shape of the bank.\n   ===================================================================== *\/\nfunction gain(q){\n  const u=uid(q), st=P.stats[u], c=st?st.correct:0, i=st?st.incorrect:0;\n  const deficit = 1 - Math.min(c\/CFG.masteryThreshold, 1);\n  let urgency = 1 + 0.15*deficit;\n  if(weak.has(u)) urgency += 0.60;\n  const r = recall(st);\n  if(r!==null && r<CFG.retention.riskBelow) urgency += (1-r);\n  if(c+i===0) urgency += 0.15;\n  return weightOf(q.chapter)*(deficit+0.12)*urgency;\n}\nfunction allocate(rows,n,shareOf){\n  const total = rows.reduce((a,r)=>a+Math.max(0,shareOf(r)),0);\n  if(!(total>0)) return rows.map(r=>({r,slots:0}));\n  const out = rows.map(r=>{ const exact=n*Math.max(0,shareOf(r))\/total;\n    return {r, exact, slots:Math.min(Math.floor(exact), r.count)}; });\n  let left = n - out.reduce((a,x)=>a+x.slots,0);\n  out.slice().sort((a,b)=>(b.exact-b.slots)-(a.exact-a.slots))\n     .forEach(x=>{ if(left>0 && x.slots<x.r.count){ x.slots++; left--; } });\n  if(left>0) out.slice().sort((a,b)=>shareOf(b.r)-shareOf(a.r))\n     .forEach(x=>{ while(left>0 && x.slots<x.r.count){ x.slots++; left--; } });\n  return out;\n}\n\/* Fisher\u2013Yates, so the order of a sitting is never the order of the bank *\/\nfunction shuffle(a){\n  for(let i=a.length-1;i>0;i--){ const j=Math.floor(Math.random()*(i+1)); [a[i],a[j]]=[a[j],a[i]]; }\n  return a;\n}\n\/* Weighted sampling without replacement: a high score makes a question\n   likely, never certain. Two sittings built back to back therefore share\n   only part of their content instead of being identical. *\/\nfunction sampleWeighted(pool, n, scoreFn){\n  const items = pool.map(q=>({q, w:Math.max(scoreFn(q), 1e-9)}));\n  const out=[];\n  n = Math.min(n, items.length);\n  for(let k=0;k<n;k++){\n    let total=0; items.forEach(x=>total+=x.w);\n    let r=Math.random()*total, hit=items.length-1;\n    for(let i=0;i<items.length;i++){ r-=items[i].w; if(r<=0){ hit=i; break; } }\n    out.push(items[hit].q);\n    items.splice(hit,1);\n  }\n  return out;\n}\nfunction buildSession(kind){\n  const only = kind==='pyq' ? 'pyq' : null;\n  const rows = chapterRows().filter(r=> only ? r[only].count>0 : r.count>0);\n  if(!rows.length) return 0;\n  const cap = kind==='mock' ? CFG.mockSize : kind==='pyq' ? CFG.pyqSize : CFG.sessionSize;\n  const n = Math.min(cap, only==='pyq' ? PYQ.length : QS.length);\n  const share = kind==='focus' ? (r=>r.leak) : (r=>r.weight);\n  const alloc = allocate(rows.map(r=>only?Object.assign({},r,{count:r[only].count}):r), n, share);\n\n  \/\/ whatever you were given last time is pushed down, not banned\n  const last = new Set(P.queue||[]);\n  const fresh = u => last.has(u) ? 0.3 : 1;\n\n  const picked=[];\n  alloc.forEach(({r,slots})=>{\n    if(!slots) return;\n    const pool = only ? inChB(r.chapter,only).slice() : inCh(r.chapter).slice();\n    if(kind==='mock' || kind==='pyq'){\n      \/\/ the mock ignores how well you know a question and simply spreads\n      \/\/ itself over the bank, favouring what you have seen least\n      picked.push(...sampleWeighted(pool, slots, q=>{\n        const st=P.stats[uid(q)], seen=st?(st.correct+st.incorrect):0;\n        const stale=(st&&st.last) ? Math.min((Date.now()-st.last)\/(86400000*30),1) : 1;\n        return (1\/(1+seen*1.6) + 0.35*stale) * fresh(uid(q));\n      }));\n    } else {\n      picked.push(...sampleWeighted(pool, slots, q=>gain(q)*fresh(uid(q))));\n    }\n  });\n  shuffle(picked);\n  P.queue = picked.map(uid);\n  P.queueLabel = kind==='mock' ? 'Mock paper' : kind==='pyq' ? 'PYQ paper' : 'Focused set';\n  P.queueKind = kind;\n  save();\n  return picked.length;\n}\nfunction startSession(kind){\n  const had = (P.queue||[]).length;\n  const n = buildSession(kind);\n  if(!n){ toast('Nothing to build a session from yet'); return; }\n  setTab('quiz'); setFilter('session');\n  S.ans = {};                                   \/\/ a new sitting starts clean\n  toast(P.queueLabel+' ready \u2014 '+n+' fresh questions'+(had?' (previous set replaced)':''), true);\n}\n\n\/* =====================================================================\n   11. POOL \/ FILTERS\n   ===================================================================== *\/\nfunction pool(){\n  let p = QS.slice();\n  if(S.filter==='pyq')     p = p.filter(q=>q.bank==='pyq');\n  if(S.filter==='concept') p = p.filter(q=>q.bank==='concept');\n  if(S.filter==='chapter' && S.chapter){\n    p = inCh(S.chapter).slice();\n    if(S.bank!=='all') p = p.filter(q=>q.bank===S.bank);\n  }\n  if(S.filter==='weak')    p = p.filter(q=>weak.has(uid(q)));\n  if(S.filter==='flagged') p = p.filter(q=>flags.has(uid(q)));\n  if(S.filter==='session') p = (P.queue||[]).map(u=>BY_UID.get(u)).filter(Boolean);\n  if(S.query){ const t=S.query.toLowerCase();\n    p = p.filter(q=>(q.question+' '+q.options.join(' ')+' '+q.explanation).toLowerCase().includes(t)); }\n  if(S.unattempted) p = p.filter(q=>S.ans[uid(q)]==null);\n  return p;\n}\nfunction refreshWeak(){\n  weak.clear();\n  QS.forEach(q=>{ const s=P.stats[uid(q)];\n    if(s && s.incorrect>=CFG.weakThreshold && s.correct<CFG.masteryThreshold) weak.add(uid(q)); });\n  P.weak=[...weak];\n}\nrefreshWeak();\n\n\/* =====================================================================\n   12. STEM RENDERING (statements + List-I \/ List-II)\n   ===================================================================== *\/\nconst cleanStem = t => String(t).replace(\/^\\s*(?:Q|Question)\\s*\\.?\\s*\\d+\\s*[.):\\-]\\s*\/i,'').trim();\nconst QN = '<span class=\"qno\">Q.<\/span>';   \/\/ the marker printed before every stem\nfunction buildStem(raw){\n  const lines = raw.split(\/<br\\s*\\\/?>|\\n\/).map(s=>s.trim()).filter(Boolean);\n  const plain = s => s.replace(\/<\\\/?b>\/g,'').trim();\n  const isMatch = lines.some(l=>\/^List\\s*[-\u2013\u2014]?\\s*I\\b\/i.test(plain(l)));\n  const numbered = lines.filter(l=>\/^\\d+[.)]\\s\/.test(plain(l)));\n  if(isMatch) return matchCard(lines, plain);\n  if(numbered.length>=2) return stmtCard(lines, plain);\n  return plainCard(lines);\n}\n\/* a single-statement question gets the same sheet as the other two, so\n   every question on the page reads the same way *\/\nfunction plainCard(lines){\n  return '<div class=\"stem\" id=\"qStem\"><div class=\"qsheet\">'\n    + lines.map((l,i)=>'<p class=\"'+(i===0?'lead':'close')+'\">'+(i===0?QN:'')+l+'<\/p>').join('')\n    + '<\/div><\/div>';\n}\nfunction stmtCard(lines, plain){\n  const isN = l => \/^\\d+[.)]\\s\/.test(plain(l));\n  const first = lines.findIndex(isN);\n  let last=-1; lines.forEach((l,i)=>{ if(isN(l)) last=i; });\n  const head = lines.slice(0,first), tail = lines.slice(last+1);\n  const items = lines.slice(first,last+1).filter(isN).map(l=>plain(l).replace(\/^\\d+[.)]\\s*\/,''));\n  return '<div class=\"stem\" id=\"qStem\"><div class=\"qsheet\">'\n    + head.map((l,i)=>'<p class=\"'+(i===0?'lead':'intro')+'\">'+(i===0?QN:'')+l+'<\/p>').join('')\n    + '<ol class=\"stmts\">'+items.map(t=>'<li><span>'+t+'<\/span><\/li>').join('')+'<\/ol>'\n    + tail.map(l=>'<p class=\"close\">'+l+'<\/p>').join('')\n    + '<\/div><\/div>';\n}\n\/* Match-the-following comes in every shape: one item per line, or the\n   whole list run together on a single line separated by semicolons or\n   commas, or nothing at all between items. All three are split here so\n   the two columns always come out as proper rows. *\/\nfunction splitItems(body, kind){\n  const lab = kind==='alpha' ? '[A-Fa-f]' : '\\\\d{1,2}';\n  const mk  = re => new RegExp(re.replace('LAB', lab), 'g');\n  let parts = body.split(mk('\\\\s*[;\\\\n]\\\\s*(?=LAB\\\\s*[.):]\\\\s)'));\n  if(parts.length < 2) parts = body.split(mk('\\\\s*,\\\\s*(?=LAB\\\\s*[.):]\\\\s)'));\n  if(parts.length < 2) parts = body.split(mk('(?<=\\\\S)\\\\s+(?=LAB\\\\s*[.)]\\\\s)'));\n  const re = new RegExp('^\\\\s*('+lab+')\\\\s*[.):]\\\\s*(.+?)\\\\s*[;,.]?\\\\s*$');\n  return parts.map(p=>{ const m=String(p).match(re);\n    return m ? {k:m[1].toUpperCase(), v:m[2]} : null; }).filter(Boolean);\n}\nfunction matchCard(lines, plain){\n  \/\/ keep line breaks, normalise only runs of spaces\n  const text = lines.map(plain).join('\\n').replace(\/[ \\t]+\/g,' ').trim();\n\n  \/* The opening line almost always names both lists \u2014 \"Match List-I with\n     List-II and select\u2026\" \u2014 so the first occurrence of each is the wrong\n     one. Take the last List-I that actually has items after it, and the\n     first List-II following that. *\/\n  const at = re => [...text.matchAll(re)].map(m=>m.index);\n  const posI  = at(\/List\\s*[-\u2013\u2014]?\\s*I\\b\/gi);\n  const posII = at(\/List\\s*[-\u2013\u2014]?\\s*II\\b\/gi);\n  const hasItems = (str,kind) =>\n    (kind==='alpha' ? \/[A-F]\\s*[.):]\\s\/ : \/\\d{1,2}\\s*[.):]\\s\/).test(str);\n  let iI=-1, iII=-1;\n  for(let k=posI.length-1;k>=0 && iI<0;k--){\n    const ii = posII.find(x=>x>posI[k]);\n    if(ii===undefined) continue;\n    if(hasItems(text.slice(posI[k],ii),'alpha') && hasItems(text.slice(ii),'num')){ iI=posI[k]; iII=ii; }\n  }\n  if(iI<0 || iII<0) return plainCard(lines);\n\n  const head  = text.slice(0, iI).trim();\n  let segI    = text.slice(iI, iII).trim();\n  let segII   = text.slice(iII).trim();\n\n  \/\/ anything after the lists \u2014 \"Code :\", \"Select the correct answer\u2026\"\n  let tail = '';\n  const t = segII.match(\/(?:\\n|\\s)(Code\\s*[:.]?\\s*$|(?:Select|Choose)\\b[\\s\\S]*$)\/i);\n  if(t){ tail = t[1].trim(); segII = segII.slice(0, t.index).trim(); }\n\n  \/\/ column captions: \"List-I (Purpose of Leave) :\"\n  const capRe = \/^List\\s*[-\u2013\u2014]?\\s*I{1,2}\\b\\s*(\\([^)]*\\))?\\s*[:.]?\\s*\/i;\n  const hI  = segI.match(capRe),  hII = segII.match(capRe);\n  const capI  = hI  ? hI[0].replace(\/[\\s:.]+$\/,'')  : 'List-I';\n  const capII = hII ? hII[0].replace(\/[\\s:.]+$\/,'') : 'List-II';\n  const rowsI  = splitItems(hI  ? segI.slice(hI[0].length)  : segI,  'alpha');\n  const rowsII = splitItems(hII ? segII.slice(hII[0].length): segII, 'num');\n  if(!rowsI.length || !rowsII.length) return plainCard(lines);\n\n  const cell = x => '<li><b>'+x.k+'.<\/b><span>'+x.v+'<\/span><\/li>';\n  const headLines = head ? head.split('\\n').filter(Boolean) : [];\n  return '<div class=\"stem\" id=\"qStem\"><div class=\"qsheet\">'\n    + (headLines.length\n        ? headLines.map((l,i)=>'<p class=\"'+(i===0?'lead':'intro')+'\">'+(i===0?QN:'')+l+'<\/p>').join('')\n        : '<p class=\"lead\">'+QN+'Match List-I with List-II and select the correct answer using the code given below the Lists:<\/p>')\n    + '<div class=\"lists\">'\n      + '<div class=\"lcol\"><h5>'+capI+'<\/h5><ul>'+rowsI.map(cell).join('')+'<\/ul><\/div>'\n      + '<div class=\"lcol\"><h5>'+capII+'<\/h5><ul>'+rowsII.map(cell).join('')+'<\/ul><\/div>'\n    + '<\/div>'\n    + '<p class=\"close\">'+(tail || 'Select the correct answer using the code given below:')+'<\/p>'\n    + '<\/div><\/div>';\n}\n\n\/* =====================================================================\n   13. UI HELPERS\n   ===================================================================== *\/\nconst $ = id => document.getElementById(id);\nlet toastTimer=null;\nfunction toast(msg, ok){\n  const t=$('toast'); t.innerHTML=msg; t.className='toast show'+(ok?' ok':'');\n  clearTimeout(toastTimer); toastTimer=setTimeout(()=>t.className='toast',3000);\n}\nconst SRC_ON = !!(CFG.sourceUrl && CFG.sourceUrl.trim());\nconst stripHtml = s => String(s).replace(\/<[^>]+>\/g,'').replace(\/\\s+\/g,' ').trim();\nconst preview = (q,n) => { const t=stripHtml(q.question); return t.length>n ? t.slice(0,n)+'\u2026' : t; };\nfunction stars(u){\n  const s=P.stats[u]; if(!s || (s.correct+s.incorrect)===0) return null;\n  return { filled: Math.min(s.correct, CFG.masteryThreshold), c:s.correct, i:s.incorrect };\n}\n\n\/* =====================================================================\n   14. RENDER \u2014 PRACTICE\n   ===================================================================== *\/\nfunction renderCtx(){\n  const panel=$('chapPanel');\n  const on = S.filter==='chapter';\n  panel.classList.toggle('hide', !on);\n  if(!on) return;\n  document.querySelectorAll('#cdRoot .bankseg button').forEach(b=>\n    b.setAttribute('aria-pressed', b.dataset.bank===S.bank));\n  const rows = chapterRows().filter(r=>r.count>0).sort(byChapterOrder);\n  if(!S.chapter || !rows.some(r=>r.chapter===S.chapter)) S.chapter = rows[0] ? rows[0].chapter : null;\n  $('chapList').innerHTML = rows.map((r,n)=>{\n    const sel = r.chapter===S.chapter;\n    const mastered = inCh(r.chapter).filter(q=>{ const s=P.stats[uid(q)]; return s && s.correct>=CFG.masteryThreshold; }).length;\n    const title = r.chapter+(WT?' \u2014 '+pctLabel(r.weight)+' of the exam':'')\n                + ' \u00b7 '+r.pyq.count+' PYQs, '+r.con.count+' concept MCQs \u00b7 '\n                + Math.round(r.coverage*100)+'% seen'+(mastered?' \u00b7 '+mastered+' mastered':'');\n    return '<button class=\"chapchip\" aria-pressed=\"'+sel+'\" data-ch=\"'+encodeURIComponent(r.chapter)+'\" title=\"'+title+'\">'\n      + '<span class=\"no\">'+(n+1)+'<\/span>'\n      + '<span class=\"cn\">'+titleCase(r.chapter)+'<\/span>'\n      + (WT ? '<span class=\"cw\">'+pctLabel(r.weight)+' of exam<\/span>' : '')\n      + (mastered===r.count ? '<span class=\"done\">\u2713<\/span>' : '')\n      + '<span class=\"cc pyq\" title=\"previous year questions\">'+r.pyq.count+'<\/span>'\n      + '<span class=\"cc con\" title=\"concept MCQs\">'+r.con.count+'<\/span><\/button>';\n  }).join('');\n  const r = rows.find(x=>x.chapter===S.chapter);\n  $('ctxMeta').textContent = r\n    ? Math.round(r.coverage*100)+'% seen \u00b7 '+(r.acc===null?'not attempted':Math.round(r.acc*100)+'% accurate')\n    : '';\n}\nfunction render(){\n  renderCtx();\n  const p = pool();\n  const ec = $('emptyCard');\n  if(!p.length){\n    $('qCard').classList.add('hide'); ec.classList.remove('hide');\n    $('emptyBody').innerHTML =\n      S.query    ? '<b>No match for \u201c'+S.query+'\u201d<\/b>Try a rule or paragraph number, or a phrase like \u201cpart file\u201d.' :\n      S.filter==='weak'    ? '<b>No weak areas yet<\/b>Anything you answer wrong lands here until you have it right '+CFG.masteryThreshold+' times.' :\n      S.filter==='flagged' ? '<b>Nothing flagged yet<\/b>Press <b style=\"display:inline\">Flag for review<\/b> under any question and it collects here.' :\n      S.filter==='session' ? '<b>No session built yet<\/b>Open My Performance and build a Focused set or a Mock paper.' :\n      S.unattempted        ? '<b>You have attempted everything here<\/b>Turn off \u201cUnattempted only\u201d to revise what you have done.' :\n                             '<b>No questions in this selection<\/b>Clear the search or pick another chapter.';\n    renderNav(p); rail(p); return;\n  }\n  ec.classList.add('hide'); $('qCard').classList.remove('hide');\n  if(S.i>=p.length) S.i=0; if(S.i<0) S.i=p.length-1;\n\n  const q=p[S.i], u=uid(q), given=S.ans[u];\n  $('qCount').textContent = 'Question '+(S.i+1)+' of '+p.length;\n  $('qChap').textContent  = chBrief(q.chapter);\n  const src=$('qSrc');\n  src.className = 'badge-src '+(q.bank==='pyq'?'pyq':'con');\n  src.textContent = q.bank==='pyq' ? ('PYQ'+(q.year?' '+q.year:'')) : 'Concept';\n  const tags=[];\n  if(weak.has(u))  tags.push('<span class=\"qtag weak\">\u26a0\ufe0f Weak<\/span>');\n  if(flags.has(u)) tags.push('<span class=\"qtag flag\">\ud83d\udd16 Flagged<\/span>');\n  const sMast=P.stats[u];\n  if(sMast && sMast.correct>=CFG.masteryThreshold) tags.push('<span class=\"qtag done\">\u2713 Mastered<\/span>');\n  $('qTags').innerHTML = tags.join('');\n  const st = stars(u), badge=$('qMastery');\n  if(!st){ badge.textContent='Not seen yet'; badge.className='badge-m'; }\n  else {\n    const done = st.c>=CFG.masteryThreshold;\n    badge.textContent = '\u2605'.repeat(st.filled)+'\u2606'.repeat(Math.max(0,CFG.masteryThreshold-st.filled))+'  '+st.c+'\u2713 '+st.i+'\u2717';\n    badge.className = 'badge-m'+(weak.has(u)&&!done?' weak':'');\n  }\n  $('qStem').outerHTML = buildStem(cleanStem(q.question));\n\n  const box=$('qOpts'); box.innerHTML='';\n  q.options.forEach((o,k)=>{\n    const b=document.createElement('button');\n    b.className='opt';\n    b.innerHTML='<span class=\"key\">('+L[k].toLowerCase()+')<\/span><span class=\"txt\">'+o+'<\/span>';\n    if(given!=null){\n      b.disabled=true;\n      if(k===q.correct){ b.classList.add('right'); b.insertAdjacentHTML('beforeend','<span class=\"mark r\">Correct<\/span>'); }\n      else if(k===given){ b.classList.add('wrong'); b.insertAdjacentHTML('beforeend','<span class=\"mark w\">Your answer<\/span>'); }\n    } else if(S.pick===k) b.classList.add('sel');\n    b.onclick=()=>{ if(given!=null) return; S.pick=k; S.nudge=false; render(); };\n    box.appendChild(b);\n  });\n\n  const bc=$('btnCheck');\n  bc.disabled = given!=null;\n  bc.textContent = given!=null ? 'Answered \u2713' : 'Check answer';\n  $('pickHint').classList.toggle('hide', !(given==null && S.pick==null && S.nudge));\n  const on = flags.has(u);\n  $('btnFlag').setAttribute('aria-pressed', on);\n  $('flagIco').textContent = on ? '\ud83d\udd16' : '\ud83c\udff3\ufe0f';\n  $('flagTxt').textContent = on ? 'Flagged' : 'Flag for review';\n\n  const res=$('result');\n  res.classList.toggle('hide', given==null);\n  if(given!=null){\n    const ok = given===q.correct, v=$('verdict');\n    v.className='verdict '+(ok?'r':'w');\n    v.innerHTML = ok ? '\u2713 Correct \u2014 '+L[q.correct]+' is right'\n                     : '\u2715 Not quite \u2014 the answer is '+L[q.correct];\n    $('explBody').innerHTML = q.explanation;\n  }\n  renderNav(p); rail(p);\n}\nlet navOpen=true;\nfunction renderNav(p){\n  const card=$('navCard');\n  if(!p.length){ card.classList.add('hide'); return; }\n  card.classList.remove('hide');\n  const done=p.filter(q=>S.ans[uid(q)]!=null).length;\n  $('navTitle').textContent = 'Navigator \u2014 '+done+' of '+p.length+' attempted';\n  const g=$('navGrid');\n  g.classList.toggle('hide', !navOpen);\n  $('navToggle').textContent = navOpen ? 'Hide' : 'Show';\n  if(!navOpen) return;\n  g.innerHTML='';\n  p.forEach((q,k)=>{\n    const u=uid(q), a=S.ans[u], s=P.stats[u];\n    const b=document.createElement('button');\n    b.className='nq'+(k===S.i?' cur':(a!=null?(a===q.correct?' r':' w'):''))\n              + (s && s.correct>=CFG.masteryThreshold ? ' mastered':'');\n    b.innerHTML=(k+1)+(flags.has(u)?'<span class=\"fl\">\ud83d\udd16<\/span>':'');\n    b.title = 'Q'+(k+1)+' \u00b7 '+chBrief(q.chapter)+(a!=null?(a===q.correct?' \u00b7 correct':' \u00b7 wrong'):'');\n    b.setAttribute('aria-label','Go to question '+(k+1));\n    b.onclick=()=>{ S.i=k; S.pick=null; render(); };\n    g.appendChild(b);\n  });\n}\nfunction rail(p){\n  const seen=Object.keys(S.ans).length;\n  const right=Object.entries(S.ans).filter(([u,a])=>BY_UID.get(u) && BY_UID.get(u).correct===a).length;\n  $('sPct').textContent = seen ? Math.round(right\/seen*100)+'%' : '\u2014';\n  $('sFrac').textContent = right+' of '+seen+' correct';\n  $('sBar').style.width = (seen?right\/seen*100:0)+'%';\n  $('sSeen').textContent = seen+' attempted';\n  $('sLeft').textContent = Math.max(0,p.length-S.i-1)+' left here';\n  const st=$('streak'); st.innerHTML='';\n  Object.entries(S.ans).slice(-10).forEach(([u,a])=>{\n    const q=BY_UID.get(u); if(!q) return;\n    const el=document.createElement('i'); el.className = q.correct===a?'r':'w'; st.appendChild(el);\n  });\n  const chs=[...new Set(p.map(q=>q.chapter))];\n  const w=chs.reduce((s,c)=>s+weightOf(c),0)*100;\n  $('wPct').textContent = w.toFixed(1)+'%';\n  $('wNote').textContent = p.length+' questions on screen, from '+chs.length+' '+(chs.length===1?'chapter':'chapters')+'. '\n    + (w>=35 ? 'That is a big slice in one sitting \u2014 worth clearing properly.' : 'Useful for topping up once the bigger chapters are secure.');\n  hdr();\n}\nfunction hdr(){\n  $('hQ').textContent = QS.length;\n  $('hCh').textContent = CHAPTERS.length;\n  $('hMastered').textContent = (QS.length ? Math.round(masteredCount()\/QS.length*100) : 0)+'%';\n  const r=readiness();\n  $('hReady').textContent = r.touched ? r.score+'%' : '\u2014';\n  $('fAll').textContent  = QS.length;\n  $('fPyq').textContent  = PYQ.length;\n  $('fCon').textContent  = CON.length;\n  $('fWeak').textContent = weak.size;\n  $('fFlag').textContent = flags.size;\n  $('fSess').textContent = (P.queue||[]).length;\n  $('pillSession').classList.toggle('hide', !(P.queue||[]).length);\n  $('sessLabel').textContent = P.queueLabel || 'My session';\n  $('perfPill').classList.toggle('hide', weak.size<5);\n}\n\n\/* =====================================================================\n   15. RENDER \u2014 PERFORMANCE\n   ===================================================================== *\/\nfunction renderPerf(){\n  const body=$('perfBody');\n  const seen=Object.values(P.stats).filter(s=>(s.correct+s.incorrect)>0).length;\n  $('perfCount').textContent = seen+' questions attempted';\n\n  if(!QS.length){ body.innerHTML='<div class=\"empty\"><b>No questions loaded<\/b>Paste your bank into <code>chapterQuestions<\/code> and reload.<\/div>'; return; }\n  const R = readiness();\n  if(!R.touched){\n    body.innerHTML = '<div class=\"empty\"><b>Your coach is waiting for data<\/b>Answer a few questions in Practice. '\n      + 'The coach then scores your readiness against the weightage of each chapter, works out where marks are leaking, and builds the next sitting for you.<\/div>'\n      + plannerHTML(true);\n    bindPerf(); return;\n  }\n  const rows=R.rows, byPriority=[...rows].sort((a,b)=>b.priority-a.priority);\n  const allC=Object.values(P.stats).reduce((a,s)=>a+s.correct,0);\n  const allI=Object.values(P.stats).reduce((a,s)=>a+s.incorrect,0);\n  const accAll = (allC+allI) ? Math.round(allC\/(allC+allI)*100) : 0;\n  const recent = P.log.slice(-20);\n  const accRec = recent.length ? Math.round(recent.filter(x=>x.ok).length\/recent.length*100) : 0;\n  const trend = recent.length>=5 ? (accRec>accAll?' \u2197':(accRec<accAll?' \u2198':'')) : '';\n  const ret = retentionIndex();\n  const due = dueForRevision();\n  const band=(v,hi,mid)=> v>=hi?'var(--ok)': v>=mid?'#8A6206':'var(--bad)';\n\n  const verdict = R.score>=80 ? '<b>In good shape.<\/b> Hold it there with the revision queue and weak-area drills.'\n    : R.score>=60 ? '<b>Strong base.<\/b> Close the gaps in the biggest chapters below to cross 80.'\n    : R.score>=35 ? '<b>Building up.<\/b> Work the plan top-down \u2014 it is ordered by what will move this number fastest.'\n    : '<b>Early stage.<\/b> Start at the top of the plan; the biggest chapters move this number fastest.';\n\n  body.innerHTML =\n  '<div class=\"hero2\">'\n  + '<div class=\"ring-card\"><div class=\"ring\" role=\"img\" aria-label=\"Readiness '+R.score+' out of 100\">'\n    + '<svg width=\"150\" height=\"150\" aria-hidden=\"true\"><circle class=\"bg\" cx=\"75\" cy=\"75\" r=\"64\"><\/circle>'\n    + '<circle class=\"fg\" cx=\"75\" cy=\"75\" r=\"64\" stroke-dasharray=\"402\" stroke-dashoffset=\"'+(402-402*R.score\/100)+'\"><\/circle><\/svg>'\n    + '<div class=\"ring-txt\"><b>'+R.score+'<\/b><span>Readiness \/ 100<\/span><\/div><\/div>'\n    + '<div class=\"verdict2\">'+verdict+'<br><span style=\"font-size:11.6px;opacity:.85\">'+T.readyDef+' across '+CHAPTERS.length\n    + ' chapters. On today\\u2019s form '+T.paperOut+' <b>'+R.projected+'%<\/b>.<\/span><\/div><\/div>'\n  + '<div class=\"coach\"><h4>\ud83e\udded What to do next<\/h4><div id=\"recoList\"><\/div><\/div>'\n  + '<\/div>'\n\n  + plannerHTML(false)\n\n  + '<div class=\"kpis\">'\n    + kpi(R.projected+'%',T.projected, band(R.projected,65,45))\n    + kpi(R.covered+'%',T.covered, band(R.covered,70,40))\n    + kpi(ret===null?'\u2014':ret+'%','Retention now', ret===null?'var(--slate)':band(ret,75,55))\n    + kpi(accAll+'%','Lifetime accuracy', band(accAll,70,45))\n    + kpi(accRec+'%'+trend,'Last 20 attempts', band(accRec,70,45))\n    + kpi(masteredCount(),'Mastered ('+CFG.masteryThreshold+'\u2713)','var(--ok)')\n    + kpi(weak.size,'Weak questions','var(--bad)')\n    + kpi(flags.size,'Flagged','#8A6206')\n  + '<\/div>'\n\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\n    + '<h4><span class=\"secno\">02<\/span>Chapter performance vs '+(WT?'exam weight':'bank share')+'<\/h4>'\n    + '<p>Both banks scored separately, so you can see a chapter that is fine on practice questions and weak on the real paper.<\/p><\/div>'\n    + '<span class=\"sechint\">priority = high weight \\u00d7 low accuracy<\/span><\/div>'\n    + '<div class=\"tblwrap\" style=\"border:0;border-radius:0\"><table class=\"perf-t nested\"><thead>'\n    + '<tr><th rowspan=\"2\" class=\"lft\">Chapter<\/th><th rowspan=\"2\">'+T.colWeight+'<\/th>'\n    + '<th colspan=\"2\" class=\"grp pyq\">PYQs<\/th>'\n    + '<th colspan=\"2\" class=\"grp con\">Concept MCQs<\/th>'\n    + '<th rowspan=\"2\">Status<\/th><th rowspan=\"2\">Practice<\/th><\/tr>'\n    + '<tr><th class=\"sub2\">Covered<\/th><th class=\"sub2\">Accuracy<\/th>'\n    + '<th class=\"sub2\">Covered<\/th><th class=\"sub2\">Accuracy<\/th><\/tr><\/thead><tbody>'\n    + byPriority.map(r=>{\n        const a = r.acc===null?null:Math.round(r.acc*100);\n        const tag = r.count===0 ? '<span class=\"tag na\">No questions<\/span>'\n          : r.acc===null ? '<span class=\"tag na\">Not started<\/span>'\n          : a<45 ? '<span class=\"tag hot\">Critical<\/span>'\n          : a<65 ? '<span class=\"tag warm\">Needs work<\/span>'\n          : a<85 ? '<span class=\"tag ok\">On track<\/span>'\n                 : '<span class=\"tag good\">Strong<\/span>';\n        const cov = b => b.count ? b.att+'\/'+b.count : '<span class=\"nil\">\\u2014<\/span>';\n        const accCell = b => {\n          if(b.acc===null) return '<span class=\"nil\">\\u2014<\/span>';\n          const v=Math.round(b.acc*100);\n          const col = v<45?'var(--bad)':v<65?'var(--gold)':'var(--ok)';\n          return '<div class=\"minibar\"><i style=\"width:'+Math.max(v,4)+'%;background:'+col+'\"><\/i><\/div>'\n               + '<span class=\"miniv\" style=\"color:'+col+'\">'+v+'%<\/span>';\n        };\n        const wcell = '<b class=\"wt\">'+pctLabel(r.weight)+'<\/b>'\n          + (WT ? '<span class=\"wsub\">('+r.pyq.count+' PYQ'+(r.pyq.count===1?'':'s')+')<\/span>' : '');\n        return '<tr><td class=\"lft\" title=\"'+r.chapter+'\">'+chBrief(r.chapter)+'<\/td>'\n          + '<td>'+wcell+'<\/td>'\n          + '<td>'+cov(r.pyq)+'<\/td><td>'+accCell(r.pyq)+'<\/td>'\n          + '<td>'+cov(r.con)+'<\/td><td>'+accCell(r.con)+'<\/td>'\n          + '<td>'+tag+'<\/td>'\n          + '<td class=\"prac\">'\n            + (r.pyq.count?'<button class=\"mini-go pyq\" data-goch=\"'+encodeURIComponent(r.chapter)+'\" data-bank=\"pyq\">PYQ<\/button>':'')\n            + (r.con.count?'<button class=\"mini-go\" data-goch=\"'+encodeURIComponent(r.chapter)+'\" data-bank=\"concept\">Drill<\/button>':'')\n          + '<\/td><\/tr>';\n      }).join('')\n    + '<\/tbody><\/table><\/div><\/section>'\n\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\n    + '<h4><span class=\"secno\">03<\/span>'+T.leakHead+'<\/h4>'\n    + '<p id=\"leakNote\"><\/p><\/div>'\n    + '<span class=\"sechint\">'+rows.filter(r=>r.count>0).length+' chapters<\/span><\/div>'\n    + '<div class=\"bars\" id=\"leakBars\"><\/div><\/section>'\n\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\n    + '<h4><span class=\"secno\">04<\/span>How you handle each kind of question<\/h4>'\n    + '<p id=\"fmtNote\"><\/p><\/div>'\n    + '<span class=\"sechint\">format beats topic when the gap is wide<\/span><\/div>'\n    + '<div class=\"subhead\"><h5>How the question is built<\/h5><span>one shape per question<\/span><\/div>'\n    + '<div class=\"bars\" id=\"shapeBars\"><\/div>'\n    + '<div class=\"subhead\"><h5>What the question turns on<\/h5><span>a question can sit in more than one \u2014 a time limit asked as a multi-statement code counts on both<\/span><\/div>'\n    + '<div class=\"bars\" id=\"traitBars\"><\/div><\/section>'\n\n  + '<div class=\"split\">'\n    + '<div class=\"panel\"><h4 class=\"ph\"><span class=\"secno\">05<\/span> Revision queue \u2014 what is fading fastest<\/h4><div id=\"revQ\"><\/div><\/div>'\n    + '<div class=\"panel\"><h4 class=\"ph\"><span class=\"secno\">06<\/span> Mastery distribution<\/h4><div id=\"mastDist\"><\/div><\/div>'\n  + '<\/div>'\n\n  + '<div class=\"danger\"><p><b>Danger zone.<\/b> This permanently erases your lifetime performance for this subject \u2014 mastery, weak areas, flags, accuracy history and the readiness score. Reset session on the Practice tab does <b>not<\/b> touch this.<\/p>'\n    + '<button class=\"dbtn\" id=\"btnWipe\">\ud83d\uddd1\ufe0f Reset my performance<\/button><\/div>';\n\n  renderRecos(byPriority, rows, due);\n  renderLeaks(rows);\n  renderFormats();\n  renderRevision(due);\n  renderMastery();\n  bindPerf();\n}\nfunction kpi(v,l,color){ return '<div class=\"kpi\"><b style=\"color:'+color+'\">'+v+'<\/b><span>'+l+'<\/span><\/div>'; }\nfunction plannerHTML(empty){\n  const rows=chapterRows().filter(r=>r.count>0).sort((a,b)=>b.leak-a.leak).slice(0,2).map(r=>chShort(r.chapter));\n  return '<div class=\"planner\"><div><h4><span class=\"secno\">01<\/span>Plan the next sitting<\/h4><p id=\"plannerNote\">'\n    + (empty\n        ? 'The focused set gives each chapter time in proportion to what you are losing in it. The mock paper ignores your history and mirrors the shape of the whole bank. Neither is fixed \\u2014 build again and you get a fresh set of questions.'\n        : 'The focused set gives each chapter time in proportion to what is leaking out of it \\u2014 right now mostly <b>'+rows.join('<\/b> and <b>')+'<\/b>. The mock paper mirrors the exam weight across both banks, and the PYQ paper drills nothing but real papers. None of them is fixed: press again for a fresh set, and last time\\u2019s questions are pushed to the back of the queue.')\n    + '<\/p><\/div><div class=\"pbtns\">'\n    + '<button class=\"pbtn primary\" id=\"btnFocus\">\ud83e\udde9 Focused set \u2014 '+Math.min(CFG.sessionSize,QS.length)+' Q<\/button>'\n    + '<button class=\"pbtn\" id=\"btnMock\">\ud83d\udcc4 Mock paper \u2014 '+Math.min(CFG.mockSize,QS.length)+' Q<\/button>'\n    + (PYQ.length ? '<button class=\"pbtn navy\" id=\"btnPyq\">\ud83d\udcdc PYQ paper \u2014 '+Math.min(CFG.pyqSize,PYQ.length)+' Q<\/button>' : '')\n    + '<\/div><\/div>';\n}\nfunction renderRecos(byPriority, rows, due){\n  const out=[], named=new Set();\n  byPriority.slice(0,3).forEach(r=>{\n    if(!r.count) return;\n    named.add(r.chapter);\n    const imp = WT ? '<b>'+pctLabel(r.weight)+'<\/b> of the exam ('+r.pyq.count+' PYQ'+(r.pyq.count===1?'':'s')+')' : '';\n    if(r.acc===null)\n      out.push({ic:'warm',icon:'\ud83e\udded',txt:'<b>'+chBrief(r.chapter)+'<\/b>'+(imp?' is '+imp+' and':'')+' you have not touched it yet \u2014 start here.',ch:r.chapter});\n    else if(r.acc<0.6)\n      out.push({ic:'hot',icon:'\ud83d\udd25',txt:'<b>'+chBrief(r.chapter)+'<\/b>'+(imp?', '+imp+',':'')+' is running at only <b>'+Math.round(r.acc*100)+'%<\/b> \u2014 about <b>'+(r.leak*100).toFixed(1)+' '+T.leakWord+' per 100<\/b> are going here.',ch:r.chapter});\n    else if(r.coverage<0.6)\n      out.push({ic:'cool',icon:'\ud83d\udd0d',txt:'<b>'+chBrief(r.chapter)+'<\/b>: accuracy is fine at '+Math.round(r.acc*100)+'%, but you have seen only <b>'+Math.round(r.coverage*100)+'%<\/b> of a chapter'+(imp?' '+imp:'')+' \u2014 finish the set.',ch:r.chapter});\n    else\n      out.push({ic:'good',icon:'\u2705',txt:'<b>'+chBrief(r.chapter)+'<\/b>'+(imp?' ('+stripHtml(imp)+')':'')+' is in good shape at '+Math.round(r.acc*100)+'% \u2014 keep it warm through the revision queue.',ch:r.chapter});\n  });\n\n  \/\/ a format gap costs you in every chapter at once\n  const f = formatRows().filter(r=>r.acc!==null && r.attempts>=8).sort((a,b)=>a.acc-b.acc);\n  if(f.length>=2){\n    const worst=f[0], best=f[f.length-1];\n    if(best.acc-worst.acc >= 0.12){\n      const tail = worst.kind==='shape'\n        ? 'That is a reading habit, not a gap in the rules \u2014 and it costs you in every chapter at once.'\n        : 'That is recall, not comprehension \u2014 these have to be committed to memory, and they turn up everywhere.';\n      out.push({ic:'hot',icon:'\ud83e\udde9',txt:'<b>'+worst.label+'<\/b> questions are running at <b>'+Math.round(worst.acc*100)+'%<\/b> while you sit at '+Math.round(best.acc*100)+'% on '+best.label.toLowerCase()+'. '+tail});\n    }\n  }\n  \/\/ big chapter you have exhausted\n  const done = rows.filter(r=>!named.has(r.chapter) && r.weight>=0.08 && r.coverage>=0.9 && r.count>0).sort((a,b)=>b.weight-a.weight)[0];\n  if(done) out.push({ic:'warm',icon:'\ud83d\udcd8',txt:'You have worked nearly every question in <b>'+chBrief(done.chapter)+'<\/b>'+(WT?', '+pctLabel(done.weight)+' of the exam':'')+'. Practice has given what it can \u2014 go back to the source text for the rest.',ch:done.chapter});\n\n  \/\/ a chapter drilled hard that the paper has never actually asked from\n  if(WT && W.untested.length){\n    const worked = W.untested.map(c=>rows.find(r=>r.chapter===c)).filter(r=>r&&r.coverage>0.5)\n                    .sort((a,b)=>b.con.count-a.con.count)[0];\n    if(worked) out.push({ic:'cool',icon:'\u2696\ufe0f',txt:'<b>'+chBrief(worked.chapter)+'<\/b> has <b>no previous year questions<\/b> at all, and you are already '+Math.round(worked.coverage*100)+'% through its concept MCQs. Worth knowing before you spend another evening on it.',ch:worked.chapter});\n  }\n  \/\/ heavy on the paper, thin on practice material\n  const thin = rows.filter(r=>r.weight>=0.10 && r.con.count>0 && r.con.count < r.pyq.count)\n                   .sort((a,b)=>b.weight-a.weight)[0];\n  if(WT && thin) out.push({ic:'warm',icon:'\ud83d\udcda',txt:'<b>'+chBrief(thin.chapter)+'<\/b> is <b>'+pctLabel(thin.weight)+'<\/b> of the exam but has only '+thin.con.count+' concept MCQ'+(thin.con.count===1?'':'s')+' against '+thin.pyq.count+' PYQs. The bank is thin exactly where the paper is heavy.',ch:thin.chapter});\n  if(weak.size>=3) out.push({ic:'hot',icon:'\u26a0\ufe0f',txt:'You have <b>'+weak.size+' weak questions<\/b> flagged, biggest chapter first. One Weak-areas sitting clears the backlog.',weak:true});\n  if(due.length) out.push({ic:'warm',icon:'\ud83d\udd01',txt:'<b>'+due.length+' questions<\/b> you had mastered have decayed below <b>'+Math.round(CFG.retention.riskBelow*100)+'% recall<\/b>. Re-answering one costs seconds; re-learning it later costs an evening.'});\n  if(flags.size) out.push({ic:'cool',icon:'\ud83d\udd16',txt:'<b>'+flags.size+'<\/b> question'+(flags.size>1?'s are':' is')+' flagged for review. Clear the flags before the next mock.',flag:true});\n\n  $('recoList').innerHTML = out.map(r=>{\n    let btn='';\n    if(r.ch)        btn='<button class=\"go\" data-goch=\"'+encodeURIComponent(r.ch)+'\">Practice \u2192<\/button>';\n    else if(r.weak) btn='<button class=\"go\" data-goweak=\"1\">Start \u2192<\/button>';\n    else if(r.flag) btn='<button class=\"go\" data-goflag=\"1\">Open \u2192<\/button>';\n    return '<div class=\"reco\"><span class=\"ic '+r.ic+'\">'+r.icon+'<\/span><p>'+r.txt+'<\/p>'+btn+'<\/div>';\n  }).join('');\n}\nfunction renderLeaks(rows){\n  const list = rows.filter(r=>r.count>0).sort((a,b)=>b.leak-a.leak);\n  if(!list.length) return;\n  const max = Math.max(0.0001, ...list.map(r=>r.leak));\n  const total = list.reduce((a,r)=>a+r.leak,0)*100;\n  const top3 = list.slice(0,3);\n  $('leakNote').innerHTML = 'On today\\u2019s form you would expect to drop about <b>'+Math.round(total)+' '+T.leakWord+' in every 100<\/b>. <b>'\n    + top3.map(r=>chShort(r.chapter)).join(', ')+'<\/b> alone account for <b>'+Math.round(top3.reduce((a,r)=>a+r.leak,0)*100)\n    + '<\/b> of them \u2014 the shortest route to a better score.';\n  $('leakBars').innerHTML = list.map(r=>{\n    const m=r.leak*100;\n    const col = m>=8?'linear-gradient(90deg,#F08A92,var(--bad))' : m>=4?'linear-gradient(90deg,var(--gold-lt),var(--gold))' : 'linear-gradient(90deg,#9DB6EE,var(--blue-700))';\n    return '<div class=\"lrow\"><div><span class=\"lname\" title=\"'+r.chapter+'\">'+chBrief(r.chapter)+'<\/span>'\n      + '<span class=\"lsub\">'+(WT?pctLabel(r.weight)+' of the exam \u00b7 ':'')+'you would clear about '+Math.round(r.expected*100)+'% today<\/span><\/div>'\n      + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(r.leak\/max*100)+'%;background:'+col+'\"><\/div><\/div>'\n      + '<div class=\"lval\">'+m.toFixed(1)+'<small>'+T.leakUnit+'<\/small><\/div><\/div>';\n  }).join('');\n}\nfunction renderFormats(){\n  const rows=formatRows();\n  const bar = r => {\n    const p = r.acc===null?null:Math.round(r.acc*100);\n    const col = p===null?'#CBD5E1' : p<50?'linear-gradient(90deg,#F08A92,var(--bad))' : p<70?'linear-gradient(90deg,var(--gold-lt),var(--gold))' : 'linear-gradient(90deg,#6EE7B7,var(--ok))';\n    return '<div class=\"lrow\"><div><span class=\"lname\">'+r.label+'<\/span>'\n      + '<span class=\"lsub\">'+r.total+' in this bank \u00b7 '+r.seen+' attempted<\/span><\/div>'\n      + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(p===null?0:p)+'%;background:'+col+'\"><\/div><\/div>'\n      + '<div class=\"lval\">'+(p===null?'\u2014':p+'%')+'<small>accuracy<\/small><\/div><\/div>';\n  };\n  const sorter=(a,b)=>(a.acc===null)-(b.acc===null)||(a.acc-b.acc);\n  $('shapeBars').innerHTML = rows.filter(r=>r.kind==='shape').sort(sorter).map(bar).join('');\n  $('traitBars').innerHTML = rows.filter(r=>r.kind==='trait').sort(sorter).map(bar).join('');\n  const rated = rows.filter(r=>r.acc!==null && r.attempts>=8).sort(sorter);\n  $('fmtNote').innerHTML = rated.length>=2\n    ? (()=>{ const w=rated[0], b=rated[rated.length-1], gap=Math.round((b.acc-w.acc)*100);\n        return gap>=12\n          ? 'Your weakest kind of question is <b>'+w.label+'<\/b> at <b>'+Math.round(w.acc*100)+'%<\/b>, against <b>'+Math.round(b.acc*100)+'%<\/b> on '+b.label.toLowerCase()+' \u2014 a <b>'+gap+'-point<\/b> gap. That is worth more than any single chapter, because these turn up in all of them.'\n          : 'You handle the different kinds of question evenly, within <b>'+gap+' points<\/b> of each other. Nothing to fix here \u2014 keep working the chapter list.'; })()\n    : 'Attempt a few more and this will show whether the format is costing you more than the topic.';\n}\nfunction renderRevision(due){\n  $('revQ').innerHTML = due.length\n    ? due.slice(0,8).map(d=>'<button class=\"rev\" data-gouid=\"'+encodeURIComponent(uid(d.q))+'\">'\n        + '<span class=\"n\">Q'+d.q.id+'<\/span><span class=\"t\">'+preview(d.q,58)+'<\/span>'\n        + '<span class=\"d\">'+Math.round(d.recall*100)+'% recall<\/span><\/button>').join('')\n    : '<p style=\"font-size:13px;color:var(--slate);line-height:1.6\">Nothing decaying right now. Mastered questions return here as their estimated recall drops below '+Math.round(CFG.retention.riskBelow*100)+'%.<\/p>';\n}\nfunction renderMastery(){\n  const b=[0,0,0,0];\n  QS.forEach(q=>{ const s=P.stats[uid(q)];\n    if(!s || (s.correct+s.incorrect)===0) b[0]++;\n    else if(s.correct>=CFG.masteryThreshold) b[3]++;\n    else if(s.correct>=2) b[2]++;\n    else b[1]++; });\n  const labels=['Untouched','Learning (0\u20131 \u2713)','Almost there (2 \u2713)','Mastered ('+CFG.masteryThreshold+' \u2713+)'];\n  const cols=['#CBD5E1','var(--gold)','var(--blue-700)','var(--ok)'];\n  $('mastDist').innerHTML = b.map((n,i)=>\n    '<div class=\"lrow\" style=\"grid-template-columns:minmax(120px,1fr) 2fr 54px\"><span class=\"lname\">'+labels[i]+'<\/span>'\n    + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(QS.length?n\/QS.length*100:0)+'%;background:'+cols[i]+'\"><\/div><\/div>'\n    + '<div class=\"lval\" style=\"font-size:15px\">'+n+'<\/div><\/div>').join('');\n}\nfunction bindPerf(){\n  const f=$('btnFocus'), m=$('btnMock'), y=$('btnPyq'), w=$('btnWipe');\n  if(f) f.onclick=()=>startSession('focus');\n  if(m) m.onclick=()=>startSession('mock');\n  if(y) y.onclick=()=>startSession('pyq');\n  if(w) w.onclick=wipe;\n}\n\n\/* =====================================================================\n   15b. EXAM ANALYTICS  \u2014  what the paper has actually asked\n   Everything here is counted from the PYQ bank's year field. Nothing is\n   estimated, so the tab hides itself when no years are recorded.\n   ===================================================================== *\/\nconst YEAR_ORDER = y => { const m=String(y).match(\/\\d{4}\/); return m ? +m[0] : 9999; };\nfunction examData(){\n  const years=[...new Set(PYQ.map(q=>q.year).filter(y=>y!==undefined && y!==null && y!==''))]\n              .sort((a,b)=>YEAR_ORDER(a)-YEAR_ORDER(b) || String(a).localeCompare(String(b)));\n  const rows = CHAPTERS.map(c=>{\n    const qs=inChB(c,'pyq'), byYear={};\n    years.forEach(y=>byYear[y]=0);\n    qs.forEach(q=>{ if(byYear[q.year]!==undefined) byYear[q.year]++; });\n    return { chapter:c, total:qs.length, byYear,\n             share: PYQ.length?qs.length\/PYQ.length:0 };\n  }).filter(r=>r.total>0).sort((a,b)=>b.total-a.total);\n  const perYear={}; years.forEach(y=>perYear[y]=PYQ.filter(q=>q.year===y).length);\n  return {years, rows, perYear, total:PYQ.length};\n}\nfunction renderExam(){\n  const d = examData(), body=$('examBody');\n  $('examCount').textContent = PYQ.length+' previous year questions';\n  if(!PYQ.length){ body.innerHTML='<div class=\"empty\"><b>No previous year questions loaded<\/b>Paste them into <code>pyqQuestions<\/code>, each with its year.<\/div>'; return; }\n\n  const hi = CFG.highYield, maxTot = Math.max(...d.rows.map(r=>r.total), 1);\n  const maxCell = Math.max(1, ...d.rows.map(r=>Math.max(...Object.values(r.byYear))));\n  const shade = n => { if(!n) return '';\n    const t=n\/maxCell;\n    return 'background:'+(t>0.8?'#D99B12':t>0.6?'#E8B44A':t>0.4?'#F2D28C':t>0.2?'#F9E9C4':'#FDF6E6')\n         + ';color:'+(t>0.6?'#3A2A02':'#8A6206')+';font-weight:800';\n  };\n  const maxYear = Math.max(...Object.values(d.perYear), 1);\n  const heavy = d.rows.filter(r=>r.total>=hi);\n  const heavyShare = heavy.reduce((a,r)=>a+r.share,0);\n  const spread = d.rows.filter(r=>Object.values(r.byYear).filter(Boolean).length >= Math.ceil(d.years.length*0.6));\n\n  body.innerHTML =\n  \/\/ ---------- 01 ranked ----------\n  '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\n    + '<h4><span class=\"secno\">01<\/span>Ranked \u2014 previous year questions per chapter<\/h4>'\n    + '<p>'+(heavy.length\n        ? '<b>'+heavy.length+' chapter'+(heavy.length===1?'':'s')+'<\/b> carry '+hi+' questions or more and together hold <b>'\n          + Math.round(heavyShare*100)+'%<\/b> of every paper on record. They are shown in gold.'\n        : 'No chapter has reached '+hi+' questions yet, so nothing is marked high-yield.')+'<\/p><\/div>'\n    + '<span class=\"sechint\">gold = high-yield ('+hi+'+ Qs)<\/span><\/div>'\n    + '<div class=\"bars\">'\n    + d.rows.map((r,i)=>{\n        const gold = r.total>=hi;\n        return '<div class=\"rankrow\"><span class=\"rk\">'+(i+1)+'<\/span>'\n          + '<span class=\"rname'+(gold?' gold':'')+'\" title=\"'+r.chapter+'\">'+titleCase(r.chapter)+'<\/span>'\n          + '<div class=\"rtrack\"><i style=\"width:'+(r.total\/maxTot*100)+'%;background:'\n            + (gold?'linear-gradient(90deg,var(--gold-lt),#D99B12)':'linear-gradient(90deg,#93B4F7,var(--blue-700))')+'\"><\/i><\/div>'\n          + '<span class=\"rv\">'+r.total+'<\/span><span class=\"rp\">'+(r.share*100).toFixed(1)+'%<\/span><\/div>';\n      }).join('')\n    + '<\/div><\/section>'\n\n  \/\/ ---------- 02 heatmap ----------\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\n    + '<h4><span class=\"secno\">02<\/span>Heatmap matrix \u2014 chapter \\u00d7 exam year<\/h4>'\n    + '<p>'+(spread.length\n        ? '<b>'+spread.map(r=>chShort(r.chapter)).slice(0,3).join(', ')+'<\/b> appear in most papers on record \u2014 those are the standing favourites, not one-off spikes.'\n        : 'Read down a column to see what a single paper favoured; read across a row to see whether a chapter is a regular or a one-off.')+'<\/p><\/div>'\n    + '<span class=\"sechint\">darker gold = more questions<\/span><\/div>'\n    + '<div class=\"tblwrap\" style=\"border:0;border-radius:0\"><table class=\"perf-t hm\"><thead><tr>'\n    + '<th class=\"lft\">Chapter<\/th>'+d.years.map(y=>'<th>'+y+'<\/th>').join('')+'<th class=\"tot\">Total<\/th>'\n    + '<\/tr><\/thead><tbody>'\n    + d.rows.map(r=>'<tr><td class=\"lft\" title=\"'+r.chapter+'\">'+titleCase(r.chapter)+'<\/td>'\n        + d.years.map(y=>{ const n=r.byYear[y];\n            return '<td style=\"'+shade(n)+'\">'+(n||'<span class=\"nil\">\\u00b7<\/span>')+'<\/td>'; }).join('')\n        + '<td class=\"tot\">'+r.total+'<\/td><\/tr>').join('')\n    + '<\/tbody><tfoot><tr><td class=\"lft\">Total<\/td>'\n    + d.years.map(y=>'<td>'+d.perYear[y]+'<\/td>').join('')+'<td>'+d.total+'<\/td><\/tr><\/tfoot><\/table><\/div>'\n    + '<div class=\"hmlegend\"><span>Low<\/span>'\n    + ['#FDF6E6','#F9E9C4','#F2D28C','#E8B44A','#D99B12'].map(c=>'<i style=\"background:'+c+'\"><\/i>').join('')\n    + '<span>High<\/span><\/div><\/section>'\n\n  \/\/ ---------- 03 per cycle ----------\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\n    + '<h4><span class=\"secno\">03<\/span>Questions per exam cycle<\/h4>'\n    + '<p>How many questions each paper on record contributed. A short bar usually means a partly recovered paper rather than a shorter exam \\u2014 worth knowing before you read too much into that year\\u2019s pattern.<\/p><\/div>'\n    + '<span class=\"sechint\">'+d.years.length+' cycles \\u00b7 '+d.total+' questions<\/span><\/div>'\n    + '<div class=\"cyc\">'\n    + d.years.map(y=>{ const n=d.perYear[y];\n        return '<div class=\"cycbar\"><span class=\"cn\">'+n+'<\/span>'\n          + '<div class=\"cbar\" style=\"height:'+Math.max(n\/maxYear*140,6)+'px\"><\/div>'\n          + '<span class=\"cy\">'+y+'<\/span><\/div>'; }).join('')\n    + '<\/div><\/section>'\n\n  \/\/ ---------- 04 what this means for you ----------\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\n    + '<h4><span class=\"secno\">04<\/span>What this means for your revision<\/h4>'\n    + '<p>The same counts, read against how you are actually performing.<\/p><\/div><\/div>'\n    + '<div class=\"bars\" id=\"examReco\"><\/div><\/section>';\n\n  \/\/ recommendations tie the counts back to the learner's own record\n  const perf = chapterRows();\n  const out=[];\n  d.rows.slice(0,3).forEach(r=>{\n    const p = perf.find(x=>x.chapter===r.chapter);\n    const acc = p && p.acc!==null ? 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' and you have not attempted it yet.' : ' and you are at <b>'+acc+'%<\/b> on it.'),\n      ch:r.chapter});\n  });\n  const recent = d.years.slice(-3);\n  const rising = d.rows.map(r=>{\n    const late = recent.reduce((a,y)=>a+(r.byYear[y]||0),0);\n    const early = d.years.slice(0,-3).reduce((a,y)=>a+(r.byYear[y]||0),0);\n    return {r, late, early, rate: late\/Math.max(recent.length,1)};\n  }).filter(x=>x.late>=2 && x.rate > (x.early\/Math.max(d.years.length-3,1))*1.5)\n    .sort((a,b)=>b.late-a.late)[0];\n  if(rising) out.push({ic:'warm',icon:'\\ud83d\\udcc8',\n    txt:'<b>'+chBrief(rising.r.chapter)+'<\/b> has been asked <b>'+rising.late+' times in the last '+recent.length\n      + ' papers<\/b>, well above its own earlier rate. Recent papers are the better guide to the next one.',ch:rising.r.chapter});\n  const silent = CHAPTERS.filter(c=>inChB(c,'pyq').length===0 && inChB(c,'concept').length>0);\n  if(silent.length) out.push({ic:'cool',icon:'\\ud83d\\udd07',\n    txt:'<b>'+silent.length+' chapter'+(silent.length===1?' has':'s have')+' never been asked<\/b> in the papers on record \\u2014 '\n      + silent.slice(0,3).map(chBrief).join(', ')+(silent.length>3?' and others':'')\n      + '. They still carry concept MCQs, so decide deliberately how much time they deserve.'});\n  $('examReco').innerHTML = out.map(r=>\n    '<div class=\"reco\"><span class=\"ic '+r.ic+'\">'+r.icon+'<\/span><p>'+r.txt+'<\/p>'\n    + (r.ch?'<button class=\"go\" data-goch=\"'+encodeURIComponent(r.ch)+'\" data-bank=\"pyq\">Drill PYQs \\u2192<\/button>':'')+'<\/div>').join('');\n}\n\n\/* =====================================================================\n   16. ANSWERING\n   ===================================================================== *\/\nfunction check(){\n  const p=pool(), q=p[S.i]; if(!q) return;\n  if(S.pick==null){ S.nudge=true; render(); return; }\n  const u=uid(q), ok = S.pick===q.correct;\n  S.ans[u]=S.pick; S.pick=null; S.nudge=false;\n  const s=stat(u);\n  ok ? s.correct++ : s.incorrect++;\n  s.last=Date.now(); s.lastOk=ok;\n  P.log.push({u, ok, ts:Date.now()});\n  P.lastUid=u;\n  refreshWeak(); save(); render();\n  const res=$('result'); if(res && res.scrollIntoView) try{ res.scrollIntoView({block:'nearest',behavior:'smooth'}); }catch(e){}\n}\nfunction wipe(){\n  if(!confirm('Permanently erase ALL lifetime performance for this subject?\\n\\nMastery, weak areas, flags, accuracy history, the built session and the readiness score all go. 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