Question Paper and Model Answer Keys Pertaining To LDCE-2018

सीमित विभागीय प्रततयोगगता परीक्षा
सहायक लेखागिकारी - 2018

Limited Departmental Competitive Examination
Assistant Account Officer – 2018
Paper 1 : FINANCIAL RULES AND PROCUDURES & BOOK KEEPING

प्रश्नपत्र 1: वित्तीय तियिािली एिं काययपद्धतत तथा बक
ु कीवपंग
Time allowed : 3 hrs Maximum marks : 100

समय : तीन घंटे अधिकतम अंक : १००
Mode of Exam - Open Book Examination with following Books Allowed

परीक्षा की विधि- खलु ी ककताब ननम्नललखखत पस् ु तकों की अनम ु नत के साथ
1. Swamy’s Compilation of General Financial Rules, 2017
2. Swamy’s Compilation of P&T Financial Handbook Vol. I
3. Appendix V to the Postal Account Manual Vol. 1
4. Government Accounting Rules, 1990
1. सामान्य वित्तीय ननयम, 2017 का स्िामी संकलन

2. डाक एिं संचार वित्तीय वििरण पस्ु स्तका खंड I का स्िामी संकलन
3. डाक लेखा ननयम पस्
ु तक खंड I का पररलिष्ट 5
4. सरकारी लेखाकरण ननयम, 1990
Schema of Question Paper is of three parts
 Part A – One Compulsory question of 20 marks

 Part B – Three(3) questions of which two(2) are to be attempted. 20 marks each for
the two attempted questions
 Part C - Three(3) questions of which two(2) are to be attempted. 20 marks each for
 Quote Rules in support of your answers
प्रश्न पत्र तीन भागों का है
 भाग क – एक अननिायय प्रश्न 20 अंक के ललए

 भाग ख – तीन प्रश्न स्िनमें से दो का प्रयास ककया िाना है . 20अंक प्रत्येक प्रश्न के ललए
 भाग ग - तीन प्रश्न स्िनमें से दो का प्रयास ककया िाना है . 20अंक प्रत्येक प्रश्न के ललए
 कृपया अपने उत्तर के समथयन में ननयमों का उल्लेख करें
Page 1 of 8
PART : A
भाग-क
Q. No.1 (a) From the following balances extracted from the books of a
trader, prepare Trial Balance as on 31st March, 2016 :
(10 Marks)
Cash in hand 4200
Cash at Bank 16800
Bills Receivable 18000
Bills payable 16000
Sundry Debtors 24600
Sundry creditors 32400
Capital 50000
Drawing 18000
Sales 105000
Purchase 75000
Carriage Inward 2700
Salaries 12000
Advertisement 2400
Insurance 1600
Furniture 7500
Stock 18600
Office Rent 2000
Q. No. 1 (b) Rectify the following errors:- (5 Marks)
Cash sales Rs.16,000
(i) were not posted to sales account.

(ii) were posted as Rs.6,000 in sales account.
(iii) were posted to commission account.
Page 2 of 8
Q. No. 1 (c) From the following particulars of Asha & Co. prepare a bank
reconciliation statement on December 31, 2014. (5 Marks)
Overdraft as per passbook 20,000
Interest on overdraft 2,000
Insurance Premium paid by the bank 200
Cheque issued but not presented for 6,500

payment
Cheque deposited but not yet cleared 6,000
Wrongly debited by the bank 500
प्रश्ि 1. (क) एक व्यापारी की ककताबों से तिकाले गए तिम्िमलखखत शेषों से 31 िार्य, 2016 को

ट्रायल बैलेंस(Trial Balance) तैयार करें : (10 अंक)
हाथ में नकदी 4200

बैंक में नकदी 16800
बबल प्राप्त करने योग्य 18000
बबल दे य 16000
विविि लेनदार 24600
विविि दे नदार 32400
पंिी 50000
आरे खण(Drawing) 18000
बबक्री 105000
खरीद फरोख्त 75000
गाडी आिक 2700
िेतन 12000
विज्ञापन 2400
बीमा 1600
फनीचर 7500
भण्डार 18600
कायायलय का ककराया 2000
Page 3 of 8
प्रश्ि 1 (ख) तिम्िमलखखत त्रटु ियों को सुिारें : - (5 अंक)
नकदी बबक्री 16,000 रुपये
(i) बबक्री खाते में पोस्ट नहीं ककया गया था।
(ii) बबक्री खाते में 6,000 रुपये के रूप में पोस्ट ककया गया था।
(iii) आयोग खाते में पोस्ट थे।
प्रश्ि 1 (ग) आशा और कंपिी के तिम्िमलखखत वििरणों से 31 टिसंबर, 2014 को बैंक सिािाि का
वििरण तैयार कीजिए। (5 अंक)
रुपये
पासबुक के अनुसार ओिरड्राफ्ट 20,000
ओिरड्राफ्ट पर ब्याि 2,000
बैंक द्िारा भुगतान बीमा प्रीलमयम 200
िारी ककए गए चेक लेककन भुगतान के ललए 6,500
प्रस्तुत नहीं ककया गया
चेक िमा - लेककन अभी तक मंिरी नहीं दी 6,000
बैंक द्िारा गलत तरीके से डेबबट ककया गया 500
PART B
भाग ख
Q. No.2 (a) Describe the procedure for procurement of goods and services
through e-Market Place (GeM). (15 Marks)
(b) Write short notes on any one of the following: - (5 Marks)
(i) Excess Expenditure
(ii) Remission of Revenue
प्रश्ि 2 (क (ई-बािार (GeM) के िाध्यि से सािाि एिं सेिाएं प्राप्त करिे की पद्धतत का िणयि करें ।
(15 अंक)
प्रश्ि 2 ( ख ( तिम्िमलखखत पर संक्षक्षप्त टिप्पखणयां मलखें (ककसी एक पर) (5 अंक)
i( अनतररक्त व्यय
Page 4 of 8
ii)रािस्ि का प्रेषण
Q. No.3 What do you understand by the term “Last Pay Certificate”?

When and for what purpose is it issued? What information is
contained in it? Describe the procedure in detail. (Marks: 20)
Or
Write short notes on the following: (2X10 = 20 Marks)
(a) Balancing of Cash Book

(b) Contingent Charges and their classification
प्रश्ि 3. अंतति िेति प्रिाण पत्र से आप क्या सिझते हैं? इसे कब और क्यों िारी ककया िाता है तथा
इसिें कौि कौि सी िािकारी शामिल की िाती है ? अलग-अलग िौकों पर िारी ककए िािे
िाले अंतति िेति प्रिाण पत्रों का ब्यौरा िें तथा इन्हें िारी करिे की काययविगि भी बताएं।
(20 अंक )
या
तिम्िमलखखत पर संक्षक्षप्त टिप्पखणयां मलखें - (2X10 = 20 अंक)
(क) सरकारी रोकड खाते का संतुलन
(ख) आकस्स्मक प्रभार और उनका िगीकरण
Q. No.4 Write comments on any five of the following: (5x 4= 20 Marks)
(i) Standards of Financial Propriety

(ii) Public Account
(iii) Periodical Increment Certificate
(iv) Buy back offer
(v) Non tax Revenue
(vi) Vote on Account
(vii) Capex Model.
प्रश्ि 4. तिम्िमलखखत िें से ककन्हीं 5 पर टिप्पखणयां मलखखए– (5 X 4 = 20 अंक)
Page 5 of 8
(i) वित्तीय उपयुक्तता के मुख्य मानक
(ii) लोक लेखा
(iii) आिधिक िेतन िवृ ि प्रमाण पत्र
(iv) पुनः खरीद प्रस्ताि
(v) गैर कर रािस्ि
(vi) लेखानद
ु ान
(vii) कैपेक्स मॉडल
PART C
भाग ग
Q. No.5(a) Explain in brief criteria for determining whether expenditure
should be classified under Heads of Capital Section or Revenue
Section of Consolidated Fund.
(b) What is the criteria for write-off of balances from Debt, Deposit,
Suspense and Remittance heads closed to balance and
classification thereof in Accounts.
(2X10 = 20 Marks)
प्रश्ि 5. (क) व्यय को समेककत ननधि के रािस्ि िगय या पंिीगत िगय के लेखा िीषय के अंतगयत
िगीकरण करने से संबंधित मानदं ड का संक्षक्षप्त िणयन करें ।
(ख) ऋण,िमा ,उचंत एिं प्रेषण िीषय में िमा िेष ख़चय को बट्टा खाते में डालने और लेखा में
उनके िगीकरण के क्या मनदं ड हैं?
(2 X 10 = 20 अंक)
Q. No.6 Answer the following questions :- (10 x 2 = 20 Marks)
(i) What is Major head for booking all Postal Revenue Receipts?
(ii) What is Major head for booking all Postal Revenue
Expenditure?
(iii) What is Major head for booking all Capital Layout on Postal
Services?
(iv) What is Major head for booking of Income Tax recovered from
the salaries of office employees?
(v) What is Major head for booking of salary expenditure of P & T
Audit Office?
Page 6 of 8
(vi) What is Major head for booking all GPF payment to Postal
Employees?
(vii) What is Major head for booking of HBA Advances recovered
from the salary of the employees?
(viii) What is Major head for booking all type of National Savings
Deposits?
(ix) What is Major Head for booking suspense accounts (Postal)?
(x) What is the Major and Sub Major Head for booking the
expenditure on Agency Services?
प्रश्ि 6. तिम्िमलखखत प्रश्िो का उत्तर िें : (10 X 2 = 20 अंक)
(i) सभी डाक रािस्ि प्रास्प्तयों को ककस मुख्य िीषय के अंतगयत बुक ककया िाता
है ?
(ii) सभी डाक रािस्ि खचों को ककस मुख्य िीषय के अंतगयत बुक ककया िाता है ?
(iii) डाक सेिाओं के सभी पंिीगत पररव्यय को ककस मुख्य िीषय के अंतगयत बुक
ककया िाता है ?
(iv) कायायलय के कमयचाररयों के िेतन से िसल ककया गया आयकर ककस मुख्य
िीषय के अंतगयत बुक ककया िाता है ?
(v) डाक एिं दरसंचार लेखा परीक्षा कायायलय के िेतन संबंिी व्यय को ककस मुख्य
िीषय के अंतगयत बुक ककया िाता है ?
(vi) डाक कमयचाररयों को भुगतान की िाने िाली सभी सामान्य भविष्य ननधि की
रालि को ककस मख्
ु य िीषय के अंतगयत बक
ु ककया िाता है ?
(vii) डाक कमयचाररयों के िेतन से िसल ककए िाने िाले गह
ृ ननमायण अधिम की
रालि को ककस मुख्य िीषय के अंतगयत बुक ककया िाता है ?
(viii) सभी प्रकार की राष्रीय बचत िमा रालि को ककस मख्
ु य िीषय के अंतगयत बक
ु
ककया िाता है ?
(ix) उचंत लेखा को ककस मुख्य िीषय के अंतगयत बुक ककया िाता है (डाक)?
(x) अलभकरण सेिाओं से संबंधित खचों को ककस मुख्य िीषय एिं उप मुख्य िीषय
के अंतगयत बुक ककया िाता है ?
Q. No.7 Write short notes on following. (5 x 4= 20 Marks)
(i) Accounting Period
Page 7 of 8
(ii) Going Concern Concept
(iii) Revenue Recognition
(iv) Accrual Accounting
(v) Book Keeping
प्रश्ि 7 . तिम्िमलखखत पर संक्षक्षप्त िोि मलखें। (5 X 4 = 20 अंक)
(i) लेखांकन अिधि
(ii) चाल संबंधित लसिांत
(iii) रािस्ि मान्यता
(iv) प्रोद्भिन लेखा
(v) बही खाता पिनत
Page 8 of 8
Paper II : Service Rules
Mode of Exam - Open Book with following Books Allowed

1. Swamy’s Compilation of FR SR Part-I : General Rules
2. Swamy’s Compilation of FR SR Part-II : Travelling Allowances
3. Swamy’s Compilation of FR SR Part-III : Leave Rules
4. Swamy’s Pension Compilation
5. Swamy’s Compilation of GPF Rules
6. Swamy’s CEA Rules
7. Swamy’s Compilation of CCS LTC Rules
8. Swamy’s Compilation of CCS CCA Rules
9. Swamy’s Compilation of Conduct Rules
10. RTI Act 2005
11. Constitution of India
Schema of Question Paper is of three(3) parts

• Part A – One Compulsory case study/numerical question of 20 marks
• Part B – Three(3) questions of which two(2) have to be attempted. 20 marks
each for the two attempted answers
• Part C - Three(3) questions of which two(2) have to be attempted. 20 marks
each for the two attempted answers
• Quote Rules in support of your answers
Part A
Question 1. From the following particulars, calculate the pension and retirement
gratuity admissible to an officer governed by the CCS (Pension) Rules,
1972.
a) Date of birth : 14-8-1962
b) Joined service as temporary Operator : 5-1-1986
c) Confirmed as Operator : 1-12-1987
d) Promoted and appointed substantively in ITS on : 1-11-1994
e) Officer availed only Earned leave and half pay leave as admissible
from time to time.
f) He was officiating and drawing pay of Rs.144200/- in level 14 in
Pay Matrix from 1-1-16 with DNI on 1-7-2016.
Page 1 of 9
g) He was granted leave not due for 72 days with effect from 1-8-2017
at the end of which he was permitted to retire voluntarily due to
personal illness.
h) The officer died on 16-11-2017 leaving behind his wife and two
sons whose dates of birth are 17-3-96 and 21-8-98 respectively.
His wife also died on 2-12-17. What additional gratuity and pension
will be admissible to the family and for what period?
Please give explanations along with rule provisions for the calculations
made. (20 Marks)
Part B
Question 2. a) Explain the term "Fees" and "Honorarium". Bring out clearly the
difference between the two? (6 marks)
b) Can Departmental proceedings be instituted after retirement? If so,
under what conditions? (6 marks)
c) When is departmental or judicial proceeding deemed to be
instituted? (8 marks)
Question 3. Write short notes on:

a) Maternity Leave (5 Marks)
b) Paternity Leave (5 Marks)
c) Child adoption Leave (5 Marks)
d) Child care leave (5 Marks)
Question 4. a) What is the LTC entitlement of fresh recruits and how are they
regulated in the first eight years? (2 marks)
b) What is the definition of family for LTC? (3 marks)
c) How are the claims of LTC be adjusted in case of delayed
submission? (5 marks)
d) What is a GPF Advance? What is the maximum amount that can be
withdrawn from GPF? Shri 'T' is retiring on superannuation on 30-
04-2009. He has submitted an application to the competent
Page 2 of 9
authority on 01-04- 2008 that his rate of GPF subscription may not
be changed and the subscription may continue to be recovered till
his last pay bill i.e. April 2009. Is it in order to accede to his
request? Explain why? (4 marks)
e) Is cost of books/dress reimbursable while claiming Children
Education Allowance? Whether Children Education Allowance can
be claimed monthly? (2 marks)
f) Is Child Care Leave (CCL) admissible when EL is at credit of
individual? What is the maximum limit of CCL? Can it be availed in
parts? (2 marks)
g) Is transport allowance admissible in all the cases? (2 marks)
Part C
Question 5. a) Distinguish between Censure and Warning. (2 marks)

b) (i) Can a decision taken by the disciplinary authority on conclusion
of departmental proceedings be varied by that authority or its
successor before it is communicated to the Govt. servant
concerned? (2 marks)
(ii) Can request of the accused officer for inspection of documents
relied upon be denied by the disciplinary authority in case
where a formal enquiry is considered necessary. (2 marks)
(iii) What are the orders under CCS (CCA) Rules, 1965 against
which no appeal to the higher authority lies? (2 marks)
c) How is suspension of a person to be regulated during pendency of
criminal proceedings, arrests or detentions? (6 marks)
d) Comment on the following:
(i) Acquisition of movable property by a Government servant in his
own name or in the name of a member of his family. (2 marks)
(ii) Availing of free transport by a Government servant from persons
with whom he/she has official dealings. (2 marks)
(iii) Investment by a Government servant in stocks/shares.(2marks)
Page 3 of 9
a) What is a public authority? (4 Marks)
b) Is there any provision of Appeal under the RTI Act? (4 Marks)
c) What are the Minor penalties as mentioned in CCS CCA Rules?
(4 Marks)
d) Name any four Fundamental Rights (4 Marks)
e) Name any four Fundamental Duties (4 Marks)
Question 7. a) Bring out the significance of the terms “Sovereign, Democratic,

Republic and Secular” as mentioned in the Preamble. (10 marks)
b) Through how many Lists have powers been distributed between the
Union and the States in India? Name them and give at least four
examples of each. (10 marks)
***************************************************************************
Page 4 of 9
सी मत #वभागीय )*तयो,गता पर/0ा
सहायक लेखा,धकार/ – 2018
)7नप9 II : सेवा *नयम
समय : तीन घंटे अधकतम अंक : १००
परा क वध - खल
ु कताब न न!ल"खत पु#तक$ क अनुमत के साथ
1. मूलभूत नयम एवं अनुपरू क नयम खंड I:- सामा,य नयम का #वामी संकलन
2. मूलभूत नयम एवं अनुपरू क नयम खंड I I:- या.ा भ/ता का #वामी संकलन
3. मूलभूत नयम एवं अनुपरू क नयम खंड I I I:- अवकाश नयम का #वामी संकलन
4. #वामी का प3 शन संकलन
5. सामा,य भव5य नध नयमावल का #वामी संकलन
6. #वामी का सी ई ए नयमावल
7. सी सी एस छु:ी या.ा ;रयायत नयमावल का #वामी संकलन
8. सी सी एस सी सी ए नयमावल का #वामी संकलन
9. आचरण नयमावल का #वामी संकलन
10. सूचना का अधकार अधनयम 2005
11. भारत का संवधान
BCन प. तीन भाग$ का है

1. भाग क – एक अनवायG मामले का अHययन / संJया/मक BCन के !लए 20 अंक
2. भाग ख – तीन BCन िजनम3 से दो का Bयास कया जाना है . 20 अंक B/येक BCन के
!लए
3. भाग ग - तीन BCन िजनम3 से दो का Bयास कया जाना है . 20 अंक B/येक BCन के
!लए
4. कृपया अपने उ/तर के समथGन म3 नयम उSलेख कर3
भाग क
BCन 1. न न!ल"खत ववरण$ से एक अधकार जो CCS (Pension) Rules, 1972 से शा!सत है
को #वीकायG है प3 शन और सेवानविृ /त UैVयुइट क गणना कर3
क) ज,म तथ : 14-8-1962
Page 5 of 9
ख) अ#थायी ऑपरे टर के Zप म3 सेवा म3 शा!मल : 5-1-1986
ग) संचालक के Zप म3 पुि5ट : 1-12-1987
घ) ITS म3 पदो,नती व नयु[ती: 1-11-1994
ङ) अधकार ने समय-समय पर #वीकायG छु:ी और अधG वेतन छु:ी का लाभ उठाया.
च) वह 1-1-16 से वेतन मै^_[स के #तर 14 म3 officiate और 1,44200/- `पये Bाaत कर
रहा था। DNI 1-7-16 था।
छ) उ,ह3 1-8-2017 से 72 ^दन$ के !लए leave not due द गई थी, िजसके अंत म3 उ,ह3
cयि[तगत बीमार के कारण #वेVछा से सेवानव/ृ त होने क अनुमत द गई
ज) 16-11-2017 को अधकार क म/ृ यु हो गई। उनके पीछे उनक प/नी और दो प.

ु हd
िजनके ज,म तथ eमशः 17-3-96 और 21-8-98 है । 2-12-17 को उनक प/नी क
भी म/ृ यु हो गई। प;रवार के !लए तथा कस अवध के !लए अत;र[त अनुदान और
प3 शन #वीकायG होगी?
कृपया जवाब के दौरान नयम Bावधान$ के साथ-साथ #प5टकरण दे । (20 अंक)
भाग ख
BCन 2. क) "फस(Fees)" और "मानदे य (Honorarium)" का cयाJया कर3 । #प5ट Zप से दोन$ के

बीच अंतर बताएँ? (6 अंक)
ख) [या सेवानविृ /त के बाद वभागीय कायGवाह सं#थापत क जा सकती है ? य^द हां, तो
कन प;रि#थतय$ म3 ? (6 अंक)
ग) वभागीय या ,यायक कायGवाह कब #थापत होती है ? (8 अंक)
BCन 3. संkaत नोट !लख3 :
क) मात/ृ व अवकाश (5 अंक)
Page 6 of 9
ख) पत/ृ व अवकाश (5 अंक)
ग) बVचा गोद लेने का अवकाश (5 अंक)
घ) बVचे क दे खभाल का अवकाश (5 अंक)
BCन 4. क) नए रं गZट$ क एलटसी पा.ता [या है और वे पहले आठ वषo म3 कैसे वनय!मत हd?
(2 अंक)
ख) एलटसी के !लए प;रवार क [या प;रभाषा है ? (3 अंक)
ग) दे र से जमा करने के मामले म3 एलटसी के दाव$ को कैसे समायोिजत कया जा
सकता है ? (5 अंक)
घ) सामा,य भव5य नध अUम (GPF Advance) [या है? सामा,य भव5य नध
(GPF) से नकाल जा सकने वाल अधकतम रा!श [या है ? pी ’T’ 30-04-2009 को
सेवानव/ृ त हो रहे हd। उ,ह$ने 01-04-2008 को सम Bाधकार को आवेदन ^दया
है क उनक GPF सद#यता क दर म3 बदलाव नहं कया जा सकता है तथा
उनक मा!सक अंशदान उनके अंतम वेतन uबल यानी अBैल 2009 तक वसूल
कया जा सकता है । [या यह नवेदन #वीकायG है ? कृपया बताएं [य$? (4 अंक)
ङ) [या बVच$ के !शा भ/ते का दावा करते हुए पु#तक$/ प;रधान BतपूतG क लागत है?
[या बVच$ को !शा भ/ता मा!सक दावा कया जा सकता है ? (2 अंक)
च) अगर अिजGत अवकाश उपलvध है तो [या बVचे क दे खभाल का अवकाश [Child
Care Leave (CCL)] #वीकायG है? CCL क अधकतम सीमा [या है ? [या इसे
भाग$ म3 !लया जा सकता है ? (2 अंक)
छ) [या प;रवहन भ/ता सभी मामल$ म3 #वीकायG है ? (2 अंक)
Page 7 of 9
भाग ग
BCन 5. क) ‘नंदा’ और ‘चेतावनी’ के बीच अंतर समझाएँ। (2 अंक)
ख) (i) [या वभागीय कायGवा^हय$ के न5कषG पर अनुशासना/मक Bाधकार xवारा !लया
गया नणGय जो संबंधत सरकार कमGचार को भेजी जाती है , उस Bाधकार या
उसके उ/तराधकार xवारा ववध कया जा सकता है ? (2 अंक)
(ii) [या कसी ऐसे मामले म3 जहां औपचा;रक पछ

ू ताछ आवCयक माना जाता है ,
अनुशासना/मक Bाधकार आरोपी अधकार के xवारा द#तावेज नरण अनुरोध
को इनकार कर सकते हd ? (2 अंक)
(iii) CCS (CCA) Rules, 1965 के तहत कौन से आदे श हd िजनके "खलाफ
उVच Bाधकरण से कोई अपील नहं है ? (2 अंक)
ग) आपराधक कायGवाह, गर{तार या ^हरासत के दौरान कसी नलंuबत अधकार को
वनय!मत कैसे कया जा सकता है ? (6 अंक)
घ) न न!ल"खत पर ^टaपणी कर3 :
(i) कसी सरकार कमGचार xवारा अपने या अपने प;रवार के सद#य के नाम पर चल
संपि/त क अधUहण करना. (2 अंक)
(ii) एक सरकार कमGचार xवारा उन लोग$ से न: शुSक प;रवहन का लाभ उठाना
िजनसे उसका आधका;रक लेनदे न है . (2 अंक)
(iii) एक सरकार सेवक xवारा #टॉ[स / शेयर$ (stocks/shares) म3 नवेश. (2 अंक)
BCन 6. संkaत नोट !लख3 :
क) सावGजनक Bाधकरण (Public Authority) [या है ? (4 अंक)
ख) [या सूचना का अधकार अधनयम के तहत अपील का कोई Bावधान है ?
(4 अंक)
Page 8 of 9
ग) सीसीएस सीसीए नयम$ (CCS CCA Rules) म3 उिSल"खत मामूल दं ड (Minor
Penalties) कौन कौन से हd? (4 अंक)
घ) कोई भी चार मौ!लक अधकार$ बताएं (4 अंक)
ङ) कोई भी चार मौ!लक कतGcय बताएं (4 अंक)
BCन 7. क) B#तावना म3 व"णGत "सावGभौ!मक, लोकतांu.क, गणरा~य और धमGनरपे" शvद$
का मह/व बताएं. (10 अंक)
ख) भारत म3 संघ और रा~य$ के बीच कतने सूचय$ म3 शि[तयां वत;रत क गई हd? उ,ह3
नाम द3 और B/येक के कम से कम चार उदाहरण द3 . (10 अंक)
***************************************************************************
Page 9 of 9
सहायक लेखागिकारी – 2018
Paper III : Postal Account

प्रश्नपत्र III : डाक लेखा


परीक्षा की विधि - खल
ु ी ककताब निम्िलिखित पुस्तकों की अनुमतत के साथ
1. Postal Accounts Manual Vol-I
2. Postal Accounts Manual Vol-II
3. Swamy’s Compilation of DFPR, 1978
4. Schedule of Financial Powers
5. FHB Volume-II
1. डाक लेखा तनयम पस्

ु तक खंड I
2. डाक लेखा तनयम पस्
ु तक खंड II
3. वित्तीय शक्ततयों का प्रत्यायोजन, 1978 का स्िामी संकलन
4. वित्तीय शक्ततयों की अनस
ु ूची
5. वित्तीय वििरण पुक्स्तका खंड II

 Part B – Three questions of which two are to be attempted. 20 marks each for
 Part C - Three questions of which two are to be attempted. 20 marks each for

 भाग क – एक अतनिायय प्रश्न 20 अंक के ललए
 भाग ख – तीन प्रश्न क्जनमें से दो का प्रयास ककया जाना है . 20 अंक प्रत्येक प्रश्न के ललए
 भाग ग - तीन प्रश्न क्जनमें से दो का प्रयास ककया जाना है . 20 अंक प्रत्येक प्रश्न के ललए
 कृपया अपिे उत्तर के समर्थि में नियमों का उल्िेि करें
Page 1 of 5
Part A
भाग क
Question 1. A Government servant drawing a basic pay of Rs.18000 (12600+5400

GP) was sanctioned Rs.4,00,000 as House building advance, which
was paid in two instalments of Rs.2,00,000 each in March 2006 and
September 2006. The advance is to be repaid in 100 instalments of
Rs.4,000 each. Rate of interest is 8.5% per annum. Recovery of
advance commenced from the pay of January 2007. If the official
wants to repay the advance with interest on 20.05.2008, calculate the
amount payable by the official. (20 Marks)
प्रश्न 1. एक सरकारी कमथचारी का मूि वेति 18000 रुपये (12600 + 5400 जीपी)
र्ा। हाउस बिलल्डंग अग्रिम के रूप में उिके 4,00,000 रूपये मंजूर ककए गए,
लजसे माचथ 2006 और लसतंिर 2006 में 2,00,000 रुपये की दो ककस्तों में
भुगताि ककया गया र्ा। अग्रिम रालि को 4,000 रुपये की 100 ककस्तों में
भुगताि ककया जािा है। ब्याज दर प्रनतवर्थ 8.5% है । जिवरी 2007 के वेति
से रालि की वसूिी िुरू हुई। यदद अग्रिकारी 20.05.2008 को ब्याज के सार्
अग्रिम रालि चक
ु ािा चाहता है , तो आग्रिकाररक द्वारा दे य रालि की गणिा
करें । (20 अंक)
Part B
भाग ख
Question 2. (a) What is the “Annual Finance Accounts” of the Central Government?
Elucidate the main duties of an Accounting Authority with reference
to the Department of Posts. Who compiles the annual accounts of
the Department of Posts for incorporation into the combined Finance
and Revenue Accounts of the Central Government? (5+8+2 Marks)
(b) What are the major Heads of Accounts under which the receipts and
expenditure relating to Department of Posts are classified?
(5 Marks)
प्रश्न 2. (क) केंद्र सरकार का "वार्र्थक र्वत्त िेिा" क्या हैं? डाक र्वभाग के संदभथ में एक िेिा
प्राग्रिकारी के मख्
ु य कतथव्यों को स्पष्ट करें । केंद्र सरकार के संयक्
ु त र्वत्त और
राजस्व िातों में िालमि होिे के लिए डाक र्वभाग के वार्र्थक िातों को कौि
संकलित करता है ? (5+8+2 अंक )
(ख) वो प्रिाि िाते कौि से हैं लजसके अंतगथत डाक र्वभाग से संिंग्रित प्रालततयां और
व्यय वगीकृत ककया जाता है ? (5 अंक )
Page 2 of 5
Question 3. What are the important points which should be borne in mind at the
time of completing Internal Audit Inspection of a unit before submitting
inspection report to Director / Dy. Director of concerned PAO by the
Accounts Officer of Internal Audit Inspection Party. (20 Marks)
प्रश्न 3. आन्तररक तनरीक्षण दल (Audit) के लेखा अधिकारी को एक यूतनट का

तनरीक्षण पण
ू य करने एिं ररपोटय को तनदे शक/ उप तनदे शक डाक लेखा को भेजने
के पि
ू य ककन-ककन मख्
ु य बातों का ध्यान रखना चाहहए I (20 अंक)
Question 4. (a) Write short notes on

(i) Examination of Monthly Account (5 Marks)
(ii) Classified abstract (5 Marks)
(b) What are the different types of statistical returns in respect of

Savings Bank prescribed to be submitted by the PAO concerned to
Postal Directorate. (10 Marks)
प्रश्न 4. (क) संक्षक्षप्त में हटपण्णी ललखें :-

(i) मालसक लेखा का परीक्षण (5 अंक )
(ii) िगीकृत सार (5 अंक )
(ख) डाक लेखा कायायलय द्िारा बचत बैंक से सम्बंधित तनिायररत कौन-कौन से
संखखकीय ररटनय डाक महातनदे शालय को भेजे जाते हैं I (10 अंक)
Part C.
भाग ग
Question 5. (a) What are the checks prescribed for the Disbursing Officer at the
time of making payment of pension? (10 Marks)
(b) Write a short note on undrawn pension and arrears of pension.

(5 Marks)
(c) Write a short note on Register of pension payment orders.
(5 Marks)
प्रश्न 5. (क) पें िि का भुगताि करिे के समय र्वतरण अग्रिकारी के लिए नििाथररत चेक
क्या है I (10 अंक)
(ख) अिाहररत पें िि और िकाया पें िि पर एक संक्षितत िोट लििें।
(5 अंक)
(ग) पें िि भुगताि आदे ि के रलजस्टर पर एक संक्षितत िोट लििें। (5 अंक)
Page 3 of 5
Question 6. (a) Write short notes on ‘cash account’ and ‘cash balance report’
submitted by HOs to PAO on 1st day of each month for previous
month. (5+5 Marks)
(b) Describe briefly ‘HO cash book’ and ‘Postmaster’s Balance Sheet’.
(5+5 Marks)
प्रश्न 6. (क) ‘कैश अकाउं ट’ एिं ‘कैश बैलेंस ररपोटय ’ जो प्रिान डाकघरों द्िारा प्रत्येक
माह की पहली तारीख को (गत माह से सम्बंधित) डाक लेखा कायायलय
को भेजा जाता है , पर संक्षक्षप्त हटपण्णी ललखें I (5+5 अंक)
(ख) ‘प्रिान डाकघर कैश बक

ु ’ एिं ‘पोस्टमॉस्टर की बैलेंस शीट’ का संक्षक्षप्त
में िणयन करें I (5+5 अंक)
Question 7. Comment on the following citing schedule number of financial power

and serial number of schedule of financial power etc.
(a) A Head of Circle procured an office equipment amounting Rs. 15

Lac on the advice of IFA. (5 Marks)
(b) A SSPOs sanctioned Rs. 6000/- for embedding of cash chest in a

S.O. of his Division. (5 Marks)
(c) What is the maximum limit of financial power of Head of

Circle/Regional PMG in respect of purchase of Computers for
replacement under Non-scheme (erstwhile non-plan) expenditure?
(5 Marks)
(d) What is the financial power of SSPOs in respect of renting of

building for office use without FRAC in the following types of cities?
(5 Marks)
(i) ‘X’ Cities (erstwhile A-1 & A Cities)
(ii) ‘Y’ Cities (erstwhile B-1 & B Cities)
(iii) ‘Z’ Cities (erstwhile other cities)
प्रश्न 7. तनम्नललखखत पर अपना मत प्रकट करते हुए वित्तीय शक्ततयों की अनस

ु च
ू ी
संख्या तथा उसका क्रमांक अंककत करें I
(क) एक ‘डाक पररमंडलीय प्रमुख’ (एच.ओ.सी.) द्िारा 15 लाख रुपये के
‘कायायलय उपयोग के उपकरणों’ को आन्तररक वित्त सलाहकार की
सलाह से क्रय ककया गया I (5 अंक)
Page 4 of 5
(ख) एक प्रिर अिीक्षक डाकघर ने अपने मंडल के अंतगयत एक उप डाकघर में
ततजोरी चन
ु िाने हे तु 6000/- रुपये स्िीकृत ककये I (5 अंक)
(ग) ‘नॉन स्कीम एतसपें डीचर’ (पूिय नालमत ‘नॉन-प्लान’) व्यय के तहत
प्रनतस्र्ापि के लिए कंतयूटर की िरीद के संिंि में सककथि प्रमुि /
िेत्रीय पीएमजी के र्वत्तीय िलक्त की अग्रिकतम सीमा क्या है
(5 अंक)
(घ) 'बबना फेयर रें ट असेसमें ट कमेटी' (FRAC) के कायायलय प्रयोग हे तु भिन
ककराया पर लेने के सम्बन्ि में प्रिर अिीक्षक डाकघर की वित्तीय
शक्ततयां तनम्नललखखत र्वलभन्ि प्रकार के िहरों हे तु तया होगीं?(5 अंक)
(i) ‘X’ शहर (पि
ू य नालमत A-1 & A)
(ii) ‘Y’ शहर (पूिय नालमत B-1 & B)
(iii) ‘Z’ शहर (पूिय नालमत अन्य शहर)
***************************************************************************
Page 5 of 5
Paper IV : Telecom Account, USOF and Taxation

प्रश्नपत्र I V : टे लीकॉि खाता, यए
ू सओएफ और करािान

परीक्षा की विधि- खल
ु ी ककताब ननम्नललखखत पस्
ु तकों की अनमु नत के साथ
1. Swamy’s Compilation of New Pension Scheme
2. Income Tax Act (Bare Act with Amendments only)
3. GST Act (Bare Act with Amendments only)
1. नई पें शन योजना का स्िामी संकलन

2. आयकर अधिननयम (अनलंकृत अधिननयम केिल संशोिनों के साथ)
3. िस्तु एिं सेिा कर अधिननयम (अनलंकृत अधिननयम केिल संशोिनों के साथ)

 Part B – Three questions of which two are to be attempted. 20 marks each for the
two attempted questions
 Part C - Three questions of which two are to be attempted. 20 marks each for the two
attempted questions
 भाग क – एक अननिायय प्रश्न 20 अंक के ललए

 भाग ख – तीन प्रश्न जजनमें से दो का प्रयास ककया जाना है . 20अंक प्रत्येक प्रश्न के ललए
 भाग ग - तीन प्रश्न जजनमें से दो का प्रयास ककया जाना है . 20अंक प्रत्येक प्रश्न के ललए
 कृपया अपने उत्तर के समथयन में ननयमों का उल्लेख करें
Page 1 of 8
PART –A
भाग - क
Question 1(a) : XYZ LTD is a TSP and providing services in UP(E) Circle. The
Gross revenue and other details as per XYZ LTD’s statement of revenue & license
fee for four quarters is as under for the FY 2016-2017:
Amount in INR Crores
Particulars Q1 Q2 Q3 Q4 Total
Gross Revenue 10 15 15 10 50
Deductions Claimed 4 6 6 4 20
AGR as per Company 6 9 9 6 30
LF Deposited 0.48 0.72 0.72 0.72 2.64
After verification CCA office disallowed Rs. 5 crores out of the claimed deductions as
follows:
Particulars Q1 Q2 Q3 Q4 Total
Deductions Disallowed 0 2 2 1 5
(Applicable License Fee is 8%.)
On the basis of the above calculate the following:
i. Adjusted Gross Revenue (5 Marks)

ii. License Fee payable (5 Marks)
प्रश्न 1 (क): एक्स िाई जेड लललमटे ड उत्तर प्रदे श पि

ू ी सकयल में दरू संचार सेिा प्रदाता है l
वित्त िर्य 2016-17 में एक्स िाई जेड लललमटे ड के राजस्ि तथा लाइसेंस फी के त्रैमालसक
वििरण अनस ु ार सकल राजस्ि तथा अन्य जानकारी ननम्न प्रकार हैं
रु करोड़
वििरण Q1 Q2 Q3 Q4 कुल
सकल राजस्ि 10 15 15 10 50
मांगी गई कटौनतयां 4 6 6 4 20
कंपनी अनसु ार ए जी आर 6 9 9 6 30
जमा की गई लाइसेंस फी 0.48 0.72 0.72 0.72 2.64
सीसीए ऑकफस ने मांगी गई कटौनतयों में से 5 करोड़ की कटौती को, ननम्नललखखत

वििरण अनुसार अस्िीकार कर ददया I
Page 2 of 8
रु करोड़
वििरण Q1 Q2 Q3 Q4 Total
अस्िीकृत कटौनतयााँ 0 2 2 1 5
प्रचललत लाइसेंस फी की दर 8% है
उपरोक्त के आिार पर ननम्नललखखत की गणना कीजजए:

i. समायोजजत सकल राजस्ि (5 अंक)
ii. लाइसेंस फी दे य (5 अंक)
Question 1(b): Mr. Ramesh is employed by the Central Government. For the
previous year 2017-18, his basic salary is Rs. 1050000 per annum. Besides, he gets
Dearness Allowance of Rs. 60000 per annum and Transport Allowance of Rs. 43200
per annum. The Central Government contributes 10% of (Basic Salary + Dearness
Allowance) towards NPS. The contribution of Mr. X towards NPS is Rs. 111000.
Besides, Mr. Ramesh paid Rs. 36500 towards Life Insurance Premium, a sum of Rs.
1440/- deducted from his salary towards CGEIS. He also contributed Rs. 500 per
month towards Central Government Health Scheme. He is having a residential
house constructed with the help of borrowed money from a scheduled commercial
bank and paid Rs. 210500 towards Interest on borrowed money. Compute the total
Income of Mr. Ramesh and also calculate tax liability thereon? (10 Marks)
प्रश्न 1(ख): श्री रमेश केंद्र सरकार द्िारा ननयोजजत है । वपछले िर्य 2017-18 के ललए, उनका
मूल िेतन 1050000 रु प्रनत िर्य है । इसके अलािा, उन्हें 60000 रुपये प्रनत िर्य का महं गाई
भत्ता और 43200 रुपये प्रनत िर्य का पररिहन भत्ता लमलता है । केंद्र सरकार एनपीएस की
ओर 10% (मूल िेतन + महं गाई भत्ता) का योगदान करती है । एनपीएस की तरफ श्री रमेश
का योगदान 111000 रु है . इसके अलािा, श्री रमेश ने लाइफ इंश्योरें स प्रीलमयम की ओर
36500 रुपये जमा ककये, सीजीईआईएस की ओर 1440 / - रुपये की रालश उनके िेतन से
कटौती की गयी । उन्होंने केंद्र सरकार स्िास््य योजना के प्रनत 500 रुपये प्रनत माह का
योगदान भी ददया। । उनके पास एक आिासीय घर है जो एक ननिायररत िाखणजययक बैंक से
उिाररत िन की मदद से बनाया गया है और उिाररत िन पर ब्याज की ओर 210500 रु
अदा ककये गए | श्री रमेश की कुल आय की गणना करें और उस पर कर-दे यता की भी
गणना करें ? (10 अंक)
PART –B
खण्ड - ख
Question 2. Answer the following:
प्रश्न 2 तनम्नमलखखत का उत्तर दें :
i. An agreement has been signed by USOF with M/s CSC e-Governance
Services India Limited for setting up of Wi-Fi Choupal at 5,000 GPs as a Pilot
Project on 31.03.2017. What are the salient points of the financial conditions
contained in section VI of this agreement? (5 marks)
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i. 31.03.2017 को पायलट पररयोजना के रूप में 5,000 जीपी पर िाई-फाई चौपाल की
स्थापना के ललए M/S सीएससी ई-गिनेंस सवियसेज इंडडया लललमटे ड के साथ
यूएसओएफ द्िारा एक समझौते पर हस्ताक्षर ककए गए हैं। इस समझौते की िारा VI
में ननदहत वित्तीय ननयम ि शतों के मुख्य बबंद ु क्या हैं? (5 अंक)
ii. Define Liquidated Damage? How long should old accounting/CDR record be
maintained by the service provider under USOF? (5 marks)
ii. ललजक्िडेटेड डेमेजेज को पररभावर्त कीजजए। सेिा प्रदाता द्िारा यूएसओएफ के अंतगयत
ककतने पुराने लेखा तथा सीडीआर ररकॉडय रखना आिश्यक है ? (5 अंक)
iii. Define SGST, CGST and IGST and differentiate them with the help of an
illustration. What is GSTR-4 and GSTR-9 Return? (3+2 Marks)
iii. एसजीएसटी, सीजीएसटी तथा आईजीएसटी को पररभावर्त कीजजए तथा उसमें अंतर
को उदाहरण की मदद से समझाइएI इनमें जीएसटीआर 4 तथा जीएसटीआर 9 ररटनय
क्या है ? (3+2 अंक)
iv. What is New Pension Scheme (NPS) for Central Government Employees?
How many types of accounts are available under NPS? Briefly describe these
accounts. (5 marks)
iv. केंद्र सरकार के कमयचाररयों के ललए नई पें शन योजना (एनपीएस) क्या है ? एनपीएस
के तहत ककतने प्रकार के खाते उपलब्ि हैं ? संक्षेप में इन खातों का िणयन करें ।
(5 अंक)
Question 3: Answer the following:

प्रश्न 3: तनम्नमलखखत का उत्तर दें :
i. Differentiate between Capex and Opex Subsidy? What is Centage in USOF
agreements? (5 marks)
i. कैपेक्स तथा ओपेक्स सजब्सडी में अंतर बताइए I यूएसओएफ अनुबंि में सेंटेज क्या
है ? (5 अंक)
ii. Are the following persons required to take registration under GST Act? Give
answer as Yes or No. (0.5 marks for each – 5 marks)
(a) Persons making inter-state supply,

(b) Casual taxable persons, irrespective of the threshold specified
(c) Persons who are required to pay tax under reverse charge
(d) Non-resident taxable persons
(e) Persons who are required to deduct tax under section 37 (TDS)
(f) Agents
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(g) Input service distributor
(h) Supply of goods or services through electronic commerce operator, other
than branded services
(i) Every electronic commerce operator
(j) Aggregator who supplies service under his brand name or his trade name
ii. ननम्नललखखत व्यजक्तयों में से ककसे जीएसटी कानून के अंतगयत पंजीकरण करिाना
अननिायय है ? अपने उत्तर हां या ना में दीजजए (0.5 अंक प्रत्येक = 5 अंक)
(क) अंतराययजीय सप्लाई करने िाला व्यजक्त
(ख) आकजस्मक करािीन व्यजक्त
(ग) ऐसा व्यजक्त जजसे ररिसय चाजय के अंतगयत कर दे ना अननिायय है
(घ) अप्रिासी करािान व्यजक्त
(ङ) ऐसे व्यजक्त जजन को िारा 37(टी डी एस) के अंतगयत कर कटौती करना आिश्यक
है
(च) एजेंट
(छ) इनपुट सवियस डडस्रीब्यूटर
(ज) ई-कॉमसय संचालक के माध्यम से माल तथा सेिा का वितरण कर, ब्ांडड
े सेिाओं
के अनतररक्त
(झ) प्रत्येक ई-कॉमसय संचालक
(ड) ऐसे एग्रीगेटर जो आपने अपने ब्ांड नेम या व्यापार नाम के अंतगयत सेिा प्रदान
करते हैं
iii. What are the advantages of joining National Pension Scheme? Describe the
system of investment of contribution in National Pension Scheme?
(6+4 Marks)
iii. राष्ट्रीय पें शन योजना को से जुड़ने के क्या लाभ हैं? राष्ट्रीय पें शन योजना में ककए
गए अंशदान के विननयोग/ ननिेश कक व्यिस्था के बारे में बताइए है (6+4 अंक)
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i. Provide full form of USOF. Name two Wi-Fi hotspot schemes being sponsored
by USOF. What is the objective of Bharat-Net Scheme? (1+2+2 =5 marks)
i. यूएसओएफ (USOF) का पूरा नाम बताएं। यूएसओएफ द्िारा प्रायोजजत दो िाई-फाई

हॉटस्पॉट योजनाओं का नाम दें । भारतनेट योजना का उद्देश्य क्या है ?
(1+2+2=5 अंक)
ii. There is provision of Partial withdrawals from NPS before exit. Enumerate the
purposes for which it is allowed. How many times and at what intervals it is
allowed? (5 marks)
ii. ननगयम (EXIT) से पहले एनपीएस से आंलशक ननकासी का प्राििान है । उन प्रयोजनों

को समझाएं जजनके ललए इसकी अनम ु नत है । ककतनी बार और ककस अंतराल पर
इसकी अनुमनत है ?
(5 अंक)
iii. What are the advantages of registration under GST Act? (10 Marks)
iii. जीएसटी कानून के अंतगयत पंजीकरण के लाभ बताइएI (10 अंक)
PART –C
खंड – ग
i. Describe the House Rent Allowance related provisions used in calculation of
Salary Income in Income Tax Act 1961? (6 Marks)
i. आयकर कानून 1961 में िेतन संबंिी आय की गणना में प्रयुक्त मकान ककराया भत्ता
संबंिी प्राििानों का वििरण दीजजएI (6 अंक)
ii. When is TDS to be deducted and deposited by the DDO? (4 marks)
ii. डीडीओ द्िारा टीडीएस की कटौती कब की जाती है ि उसे कब जमा कराया जाता
है ? (4 अंक)
iii. What is the time schedule of payment of License Fee by an Access Service
Provider as per Financial Conditions of Unified License (UL) Agreement?
(5 Marks)
iii. एकीकृत लाइसेंस (यूएल) समझौते की वित्तीय शतों के अनुसार एक एक्सेस सेिा
प्रदाता द्िारा लाइसेंस शुल्क के भुगतान की समय साररणी क्या है ? (5 अंक)
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iv. Describe the terms and conditions as prescribed under the Unified License
Agreement in respect of Bank Guarantees which the Telecom Licensees are
required to comply with. (5 Marks)
iv. बैंक गारं टी के संबंि में एकीकृत लाइसेंस (UL) समझौते के तहत ननिायररत ननयमों
और शतों का िणयन करें , जजन्हें दरू संचार लाइसेंसिारकों का अनप
ु ालन करना आिश्यक
है । (5 अंक)

i. Answer the following questions based on the provision of Income Tax Act:
a. Is pension income taxed as salary income? (1 Mark)

b. Is Family pension taxed as salary income? (1 Mark)
c. Is leave encashment taxable as salary for a government employee? (2 Marks)
d. What is the taxability of House Rent allowance (HRA)? (3 Marks)
e. Are retirement benefits like PF and Gratuity taxable for government
employee? (1 Mark)
f. Are arrears of salary taxable? (1 Mark)
g. If no taxes have been deducted from salary, is there any need for employer to
issue Form-16 to the employee? (1 Mark)
i. ननम्नललखखत प्रश्नों का उत्तर आयकर अधिननयम के अंतगयत दें :
क. क्या पें शन आय िेतन आय के रूप में कर योग्य है ? (1 अंक)
ख. क्या पाररिाररक पें शन िेतन आय के रूप में कर योग्य है? (1 अंक)
ग. क्या सरकारी कमयचारी के ललए लीि एनकॅशमें ट िेतन के रूप में कर योग्य है ?
(2 अंक)
घ. हाउस ककराए भत्ता (एचआरए) की कर योग्यता क्या है? (3 अंक)
ड. क्या सरकारी कमयचारी के ललए पीएफ और ग्रैच्यइ

ु टी जैसे सेिाननिजृ त्त लाभ कर योग्य
हैं? (1 अंक)
च. क्या िेतन का बकाया कर योग्य हैं? (1 अंक)
छ. यदद िेतन से कोई कर काटा नहीं गया है , तो क्या कमयचारी को फॉमय -16 जारी करने
की ज़रूरत है ? (1 अंक)
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ii. Enumerate any five admissible deductions to be allowed by DDO to Salaried
employees for the FY 2017-18? (5 Marks)
ii. वित्त िर्य 2017-18 के ललए िेतनभोगी कमयचाररयों को डीडीओ द्िारा ककसी भी पांच
स्िीकायय कटौती का उल्लेख करें | (5 अंक)
iii. Describe the concept of ‘minimum AGR’ as introduced under NIA 2012
(Auction of 800 & 1800 MHz band), and elaborate its application with the help
of an example. (5 Marks)
iii. एनआईए 2012 (800 और 1800 मेगहे र्टयज़ बैंड की नीलामी) के तहत पेश की गई
'न्यूनतम एजीआर' की अििारणा का िणयन करें , और उदाहरण के साथ समझाएं।
(5 अंक)
Question7: Answer the following:

i. What are the provisions regarding penal interest and penalty for delayed /short
payment of license Fee by an Access Service Provider as per Financial
Conditions of Unified License (UL) agreement? (5 Marks)
i. यूननफाइड लाइसेंस (यूएल) समझौते की वित्तीय शतों के अनुसार एक एक्सेस सेिा

प्रदाता द्िारा लाइसेंस शुल्क में दे री / लघु भुगतान के ललए दं डात्मक ब्याज और जुमायने
के संबंि में क्या प्राििान हैं? (5 अंक)
ii. Who has to deduct tax from Salary? Briefly mention the method of TDS
deduction of salaried employees. (5 Marks)
ii. िेतन में कर कटौती कौन करता है ? िेतन भोगी कमयचाररयों के टीडीएस कटौती की
विधि के बारे में संक्षेप में समझाइएI (5 अंक)
iii. Discuss in details the provisions regarding Exit from New Pension Scheme
(NPS) for government sector subscribers as per Pension Fund Regulatory and
Development Authority (Exits and Withdrawals under NPS) Regulations 2015, in
following situations:
a. On attaining the age of superannuation (retirement) (5 Marks)
b. Death before superannuation (5 Marks)
iii. ननम्नललखखत पररजस्थनतयों में पें शन फंड ननयामक और विकास प्राधिकरण (एनपीएस के
तहत एजग्जट और विथड्रोिल) विननयम 2015 के अनुसार सरकारी क्षेत्र के ग्राहकों के
ललए नई पें शन योजना (एनपीएस) से बाहर ननकलने के प्राििानों के वििरणों पर चचाय
करें :
क) सुपरएन्यूएशन (सेिाननिजृ त्त) की उम्र प्राप्त करने पर (5 अंक)
ख) िररष्ट्ठता से पहले मत्ृ यु (5 अंक)
Page 8 of 8
सी#मत 'वभागीय -.तयो0गता पर34ा
सहायक लेखा0धकार3 - 2018

Paper V- Logical, Analytical & Quantitative Abilities and Lang. Skill
-Xन पZ V – ता\क]क, 'वXलेषणाaमक & गcणतीय 4मता और भाषा कुशलता

समय : तीन घंटे अ,धकतम अंक : १००
Schema of Question Paper is of two(2) parts
• Part A : This part consists of 25 questions. All Questions are compulsory. Each
question carries 2 marks for correct response, -½ mark for incorrect response and 0
for no response
• Part B : Candidates have the option to select either English or Hindi language
questions. However, both section 1 & 2 should be answered in same language.
12न प5 दो भाग; का है
• भाग क – इस भाग म@ 25 12न हC। सभी 12न अEनवायG हC। 1Hयेक सहI उKर के Mलए 2 अंक,
गलत उKर के Mलए -½ अंक तथा कोई उKर न Uदए जाने पर 0 अंक दे य होगा।
• भाग ख – परIYाथZ अं[ेजी अथवा UहंदI भाषा के 12न; का चन
ु ाव कर सकते हC। अनभ
ु ाग
(1) और (2) का उKर एक हI भाषा मे दे |
Part-A
भाग-अ
(This part consists of 25 questions. All Questions are compulsory. Each question carries 2
marks for correct response, -½ mark for incorrect response and 0 for no response.)
(इस भाग म@ 25 12न हC। सभी 12न अEनवायG हC। 1Hयेक सहI उKर के Mलए 2 अंक, गलत उKर के Mलए -
½ अंक तथा कोई उKर न Uदए जाने पर 0 अंक दे य होगा।)
1. If in a city the rate of telephone calls is 50 paise per call for first 100 calls, 25
paise per call for the next 50 calls and 20 paise per call for calls made after 150
calls, then in Rs. 60 how many calls can be made?
Page 1 of 14

यUद एक शहर म@ टे लIफोन कॉल कg लागत 1थम 100 कॉल के Mलए 50 पैसे 1Eत कॉल है ,
अगले 50 कॉल के Mलए 25 पैसे 1Eत कॉल तथा 150 से अ,धक कॉल के Mलए 20 पैसे 1Eत कॉल
है , तो 60 hपये म@ iकतने कॉल iकये जा सकते हC?
a) 140 b) 150 c) 160 d) 175
2. A boy’s age is one fourth of his father’s age. The sum of the father’s age and
boy’s age is 50. What will be the father’s age after 12 years?
बेटे कg उk अपने lपता कg उk कg एक चौथाई है । बेटे और lपता कg उk का कुल योग यUद

50 है , तो 12 साल बाद lपता कg उk nया होगी?
a) 38 b) 62 c) 55 d) 52
3. The number nearest to 75070 which is divisible by 65 is-
75070 के Eनकटतम वो संoया nया होगी जो 65 से पण

ू G lवभाrय हो?
a) 75075 b) 75065 c) 74945 d) 75010
4. The average age of 4 boys five years ago was 9 years. On including a new boy,
the present average age of all the 5 boys is 14 years. What is the present age
of the new boy?
पांच वषG पव
ू G चार लड़क; कg औसत उk 9 वषG थी। एक नए लड़के को सिuमMलत करने पर
पांचो लड़क; कg वतGमान औसत उk 14 वषG है । नए लड़के कg वतGमान उk iकतनी है ?
a) 14 b) 15 c) 16 d) 19
5. A shopkeeper allows a discount of 12% to his customer and still gains 10%.
Find the Marked Price of the article which costs Rs. 400-
एक दक
ू ानदार अपने उपभोnता को iकसी वvतु पर 12% कg छूट दे ने के बाद 10% लाभ कमाता
है । यUद उस वvतु कg लागत 400 xपये है तो उसका अंiकत मy
ू य iकतना होगा?
a) 600 b) 550 c) 580 d) 500
6. 64% of a number is 416. Find 85% of that number-
iकसी संoया का 64% यUद 416 है , तो उस संoया का 85% nया होगा?
Page 2 of 14

a) 552.5 b) 552 c) 553.5 d) 553
7. What is the sum of 15% of Rs. 34 and 40% of Rs. 60?
34 hपये का 15% तथा 60 hपये का 40% यUद जोड़ Uदया जाए, तो कुल योग iकतना होगा?
a) 31.10 b) 31 c) 30 d) 29.10
8. If 15 men take 60 days to complete a job, find the number of days taken by 45
men to complete it-
iकसी कायG को पण
ू G करने म@ यUद 15 zयिnत 60 Uदन; का समय लेते हC, तो उस कायG को 45
zयिnत iकतने Uदन; म@ पण
ू G कर@ गे?
a) 15 b) 17 c) 18 d) 20
9. A train 280 metres long is moving at 60 Km/hr. What is the time taken (in
seconds) by the train to cross a tunnel 220 metres long?
एक 280 मीटर लuबी रे लगाड़ी 60 iकमी 1Eत घंटे कg र{तार से चल रहI है । 220 मीटर लuबी
सरु ं ग को पार करने म@ ये रे लगाडी iकतना समय (सेक}ड म@ ) लेगी?
a) 20 b) 25 c) 30 d) 35
10. Raju purchased 550ml of milk every day. If the cost of 1 litre of milk is Rs 44/-,
how much will he pay in 45 days ?
राजू ने रोजाना 550 MमलIलIटर दध

ू खरIदा। अगर 1 लIटर दध
ू का मy
ू य 44 hपये है , तो वह
45 Uदन; म@ iकतना भग
ु तान करे गा ?
a) Rs 1098 b) Rs 1079 c) Rs 1089 d) Rs 1099
11. A monkey starts climbing a tree 20 feet tall. Each hour he climbs 3 feet and
slips back 2 ft . How much time would it take the monkey to reach the top?
एक बंदर 20 फgट लंबा पेड़ पर चढ़ना शx

ु कर दे ता है । 1Hयेक घंटे वह 3 फgट चढ़ता है और 2
फgट पीछे iफसल जाता है । बंदर को शीषG तक पहुंचने म@ iकतना समय लगेगा?
a) 21 hrs b) 12 hrs c) 18 hrs d) 15 hrs
Page 3 of 14

12. There is an order of 19000 quantity of a particular product from a customer. The
firm produces 1000 quantity of that product per day out of which 5% are unfit
for sale. In how many days the order will be completed?
एक [ाहक •वारा iकसी खास उHपाद कg 19000 मा5ा का एक €य आदे श Uदया गया। कंपनी
1EतUदन उस उHपाद कg 1000 मा5ा उHपाUदत करती है िजसम@ से 5 1Eतशत ‚ब€g के
अनप
ु यn
ु त होती है । €य-आदे श iकतने Uदन; म@ परू ा होगा?
a) 18 b) 19 c) 20 d) 22
13. The average monthly income of a person in a certain family of 5 is Rs

10000.What will be the average monthly income of the person in the same
family if the income of one person is increased by Rs 1,20,000 per year?
zयिnतय; के iकसी एक पƒरवार म@ 1Eत zयिnत औसत आय x. 10,000 1Eत मास है । उसी
पƒरवार म@ 1Eत zयिnत औसत आय nया होगी यUद iकसी एक zयिnत कg आय म@ 1,20,000
1EतवषG कg व•
ृ ,ध हो जाती है ?
a) Rs. 12,000 b) Rs. 16,000 c) Rs. 20,000 d) Rs. 34,000
14. One fifth of Ramu’s expenditure is equal to one half of its savings. If his monthly
income is Rs 6300, how much amount he saves?
रामू के zयय का पांचवां Uहvसा उनकg बचत का आधा Uहvसा है । अगर उनकg माMसक आय
6300 hपये है , तो वह iकतनी रकम बचाता है ?
a) Rs 1550 b) Rs 1800 c) Rs 2000 d) Rs 2350
15. If Cost Price of an article is Rs. 600 and Selling Price is Rs.650. The gain or
loss percent is:-
यUद iकसी वस ्तु का €य मल

ू ्य xपये 600 तथा lव€य मल
ू ्य xपये 650 है , तो 1Eतशत लाभ
या हाEन बताएं ।
a) 8*2/3% loss b)8*1/3%gain c)2*1/3%loss d)7*1/3%gain
16. How will you write 1/3 on as percent

1/3 को 1Eतशत म@ Mलख@ ।
(a) 33% (b) 30% (c) 33*1/3% (d) 75%

Page 4 of 14

17. The population of a town is 10,000 now and was 8,000 two years ago. If it grows
at the same rate, what will it be 2 years hence?
iकसी शहर कg जनसंoया 10,000 (दस हजार) है जो दो वषG पव

ू G 8,000 )आठ हजार)
थी । यUद जनसंoया व•
ृ ,ध कg दर समान हो अगले दो वषG के बाद उस शहर कg
जनसंoया nया होगी
a) 12000 b) 12500 c) 2750 d) 12755
18. A manufacturer’s list price is 40% above the manufacturing cost. He allows a
trade discount of 10% on the list price. What is his profit in percent based on
cost price?
एक EनमाGता अपनी वvतु का अंiकत मy

ू य, लागत मy
ू य से 40% अ,धक रखता है ।
वह अंiकत मy
ू य का 10% ‡े ड छूट दे ता है । उसके लागत मy
ू य पर उसके लाभ को
1Eतशत के xप म@ बताएं ।
a) 30% b) 28% c) 25% d) 26%
19. Multiply 48.08X12.5

48.08 को 12.5 से गुणा कर@ ।
a) 600.0 b) 601.0 c) 6010 d) none of the above
20. If 75% of a number is added to 75, then the result is the number itself. What is
the number?
यUद iकसी संoया के 75% म@ 75 जोड़ा जाए तो पƒरणामvवxप वहI संoया 1ाˆत
होती है । वो संoया nया है ?
a) 60 b) 200 c) 250 d) 300
21. How many bricks , each measuring 25 cm x 11.25 cm x 6cm will be needed to
build a wall of 8m length 6m breadth and 22.5cm thick
एक Uदवार िजसके लuबाई 8 मी, चौड़ाई 6 मी तथा मोटाई 22.5 सेमी है , को बनाने के
Mलए 25 सेमी x 11 .25 सेमी x 6 सेमी कg iकतनी ‰टे लग@ गी ?
a) 5600 b) 6400 c) 6900 d) None of the above

Page 5 of 14

22. How many millions will make 1 crore?
दस करोड़ म@ iकतने MमMलयन ह;गे ?
a) 1 b) 10 c) 100 d) None of the above
23. A person allows 10% discount for cash payment from the marked price of toy
and still he makes a 10% gain. What is the cost price of the toy which is marked
Rs770?
कोई zयिnत iकसी Šखलौने कg कgमत पर, नगद भग

ु तान के Mलए 10 1Eतशत छूट दे ता है iफर
भी उसे 10 1Eतशत का लाभ होता है । उस Šखलौने कg लागत कgमत nया है , िजसकg अंiकत
कgमत x. 770 है ?
a) Rs. 610 b) Rs. 620 c) Rs. 630 d) Rs. 640

24. The following figure shows the expenditure of Mr Sharma. If his salary is Rs
25000/-, find the expenditure incurred by him on food.
transport house rent

5% 10%
others
20% education
13%
savings
15%
food
clothes
10%
EनuनMलŠखत आंकड़े ‹ी शमाG के zयय को दशाGते हC। यUद उसका वेतन 25000 / - है , तो उनके
•वारा खाने पर iकया गया zयय Eनकले |
Page 6 of 14

पिरवहन घर का िकराया
5% 10%
20%
13%
बचत
15%
खाना
कपड़े
10%
a) Rs 5500/- b) Rs 6750/- c) Rs 7000/- d) Rs 6000/-
25. Study the diagram below and identify the region representing women who are
educated but not unemployed
Eनम ्न ,च5 को दे खकर उस Yे5 कg पहचान कर@ जो MशŒYत (educated) मUहला (Woman)
को 1दMशGत करता है जो iक बेरोजगार (unemployed) नहIं है ।
a) A, D, G b) B only c) D, E, F d) D, G
Page 7 of 14

Part-B
भाग-ब
Note- Candidates have the option to select either English or Hindi language
questions. However, both section 1 & 2 should be answered in same
language.
नोट- पर34ाथk अंmेजी अथवा oहंद3 भाषा के -Xनq का चन
ु ाव कर सकते हs। अनभ
ु ाग (1)
और (2) का उxर एक ह3 भाषा मे दे |
ENGLISH
(Section 1)
(Section-1 consists of 15 questions. All Questions are compulsory. Each question carries 2
marks for correct response, -½ mark for incorrect response and 0 for no response.)
In questions 1 to 3 fill in the blank with correct alternative given-

1. The court ........ cognisance of the criminal’s work.
a) took b) made c) gave d) allowed
2. Gold is very costly, we .......... afford it.
a) may b) don’t c) can’t d) will
3. Draft has been ___________ accordingly.
a) Amended b) Rectified c) corrected d) None of the above
4. People in all parts of the world play Football. (Rewrite in Passive voice.)
a) All parts of the world Football is played.

b) All parts of the world People play Football.
c) Football is played in all parts of the world.
d) In all parts of the world People play Football.
5. An empty space without air in English is called
a) Vacuum b) Vacum c) Vaccum d) Vacumm
6. The phrase “a feather in one’s cap” means:
a) A symbol of achievement
b) A symbol of disappointment
c) A symbol of rejection
d) A symbol of happiness
7. What is the synonym of “PERUSAL”
a) Scrutiny
Page 8 of 14

b) Read loudly
c) Reject
d) Approve
8. We are quickly approaching the deadline given by the headquarter. (Find the
adverb.)
a) quickly
b) approaching
c) deadline
d) headquarter
9. The opposite of “MANIFEST”
a) Unmistakable b) Apparent c) Obscure d) Irrelevant
10. Find the appropriate word that best represents the give set of words.
“A person whose thoughts are turned inwards”
a) Expressive b) Invertebrate c) Intelligent d) Introvert
11. Choose the most effective word from the given words to fill in the blank to make
the sentence meaningfully complete:-
He was punished for the ......................... of his duty.
a) Criticism b) Immaturity c) Percolation d) Dereliction
12. In the following sentence two words are missing. From the given choice select
the most suitable words:-
Gandhiji’s speeches always brought out his ....... for India and the well
being of its......
a) Sadness, family b) Greatness, residents c) Joy, land d) Love, people
13. Synonym of the word “Grave” is
a) Given b) Serious c) Greed d) Hard
14. Which one is the closest meaning of “Temporal”
(a) Mild (b) Holy (c) Worldly (d) Angry
15. Fill in the blanks to make the sentence correct

You are trying to drag me----------------a controversy-
(a) In (b) Into (c) from (d) for
Page 9 of 14

ENGLISH
(Section 2)
Question 1. Write précis of following paragraph in 100 words (7 Marks)
The new education policy is a break from our colonial past. It is a major
departure from tradition. How? It proposes to reduce the gap between education and
employment as quickly and effectively as possible, and to make the education system
at all stages respond to the needs of the productive system of modern India. Second,
it emphasises national unity against national fragmentation. Third, it emphasises the
need to change the soulless, chilling, end-of-term external examination system which
stifles everything that is vital in a good student.
For the first time, we have an education document that says it wants to
transform the colonial heritage we have inherited from the British into a system which
will be suited to the requirements of a self-reliant independent India. All that British
required were white-collared people who would be good administrators to run their
empire in this part of the world. So, we had an education structure dominated by arts
and science programmes that suited their requirements. This system, which is not
linked with the productive sectors of our developing economy, still persists and
dominates the education front even today. However, the requirements of free India
have changed. We do not need demonstrators alone but builders as well. The
education sector has not been able to keep pace with this change.
The new education policy is attempting to strengthen the links between

education and work through programmes of functional literacy at the primary and
school levels, vocationalisation at the secondary, higher secondary and lower tertiary
levels and through specialisation at the tertiary and higher tertiary levels. In India this
is of crucial importance because it has been deeply ingrained in us that work pollutes
thinking and thinking pollutes work, that is, if you touch the book, you should not touch
the plough, and if you touch the plough, you should not touch the book.
The second major element of the new educational policy, where it emphasises
national unity against national fragmentation, is again a break from the colonial
tradition. Education rooted in colonial India highlighted the differences in many regions
and races in the country. So far it has strengthened fragmentation, now education
should become an instrument of integration.
Third, the examination system is the one single negative aspect of the modern
education system, says the new education policy. Such a system steers the children
in the wrong direction, forcing them to give more importance to marks than knowledge,
in the process depriving them of the excitement of studying and discovering new facts.
Page 10 of 14

These are the three major thrusts via which the new education policy is trying
to steer the country. And in order to succeed, there has to be developed a system of
autonomies and accountabilities that go together. Unfortunately in India, we either
have so much of autonomy that nothing works or so much of accountability that nothing
works again. Can we introduce a system of autonomy and accountability that go
together? This appears to be the purpose of the new education policy.
Question 2 Draft an official letter to Member (Finance), Department of Telecom,

apprising her of the acute shortage in AAO cadre being faced by your
office and how it can be solved. (200 Words) (7 Marks)
Question 3. Write note with full justification to advertise product and services of
Department of Posts through Delhi Metro Train Wrap (Advertisement
through Delhi Metro Rail). The proposal should be for three months
advertisement campaign costing about Rs. 1 crore to be released
through DAVP. Proposal should be put up for in principle approval of
competent authority. (6 Marks)
Page 11 of 14

oहंद3
(अनभ
ु ाग-1)
(इस अनुभाग म@ 15 12न हC। सभी 12न अEनवायG हC। 1Hयेक सहI उKर के Mलए 2 अंक, गलत
उKर के Mलए -½ अंक तथा कोई उKर न Uदए जाने पर 0 अंक दे य होगा।)
Eनद• श- नीचे Uदए गए श•द; के Eनद• शानस

ु ार सहI lवकyप चन
ु @।
1. शाXवत श•द का lवलोम है -

a) YŠणक b) सदै व c) सवGदा d) हमेशा के Mलए
2. प{र|कृत श•द का lवलोम है -

a) श•
ु ध b) अपƒर‘कृत c) lवश•
ु ध d) साफ़ सथ
ु रा
3. मात]~ड श•द का समानाथZ श•द है -

a) च“”मा b) सय
ू G c) बादल d) वY
ृ
Eनद• श- नीचे Uदए गए lवकyप; से मह

ु ावर; एवं लोकोिnतय; के सहI अथG चन
ु @।
4. खटाई म• पड़ना-
a) काम म@ अड़चन आना
b) न‘ट-•‘ट करना
c) बहुत परे शान करना
d) Eनि2च“त होना
5. आपका भवद3य
a) भवदIय b) आपका c) a और b दोन; सहI d) a और b दोन; गलत
Eनद• श- नीचे Uदए गए वाnय म@ ƒरnत vथान को उपयn

ु त lवकyप से भर@ ।
6. हड़ताल के कारण इन oदनq काया]लय म• काय] ......... है ।

a) vथ,गत b) vथगन c) vथाlपत d) सuपण
ू G
7. श•
ु ध वाnय छाँटे-:
a) उसे अनK
ु ीणG होने का संशय है |
b) उसे अनK
ु ीणG होने का शक है |
c) उसे अनK
ु ीणG होने कg आशंका है
d) उसे अनK
ु ीणG होने कg आशा है |
Page 12 of 14

8. ‘भगीरथ 1यHन ’मह
ु ावरे का अथG है -:
a) साधारण 1यHन
b) असाधारण 1यHन
c) लगातार 1यHन करते रहना
d) कठोर तपvया करना
9. ‘ अधन
ु ातन ’का lवपरIताथGक श•द
a) परु ातन b) 1ाचीन c) lवगत कालIन d) भत
ू काMलक
10. अश•
ु ध वाnय शोधन
यह घटना जब मs दस वष] का था, उस समय कˆ है ।
a) यह घटना उस समय कg है , जब मC दस वषG का था ।

b) जब मC दस वषG का था, उस समय कg घटना है ।
c) घटना उस समय कg है जब मC MसफG दस वषG का था ।
d) सभी उHतर गलत हC
11. सहI lवलोम श•द बताए “अ.तविृ |ट”

a) अनाविृ ‘ट b) अविृ ‘ट c) सविृ ‘ट d) आविृ ‘ट
12. सहI lवलोम श•द बताए: “आoद”

a) अनाUद b) अंत c) शx
ु d) इHयाUद
13. वजी, घोटक, हय, रlवप5

ु iकसके पयाGयवाची हC?
a) अ2व b) गज c) गाय d) शेर
14. ‘vथल
ू ’ श•द का lवपरIताथGक बताएं -
a) lवशाल b) भीमकाय c) स—
ू म d) हyका
15. सहI श•द छाँUटए
a) पज
ू नीय b) पr
ू यनीय c) पज
ु नीय d) पr
ू नीय
Page 13 of 14

oहंद3
(अनभ
ु ाग-2)
ु ग‹यांश का 100 शŒद म• सं4ेपण कˆिजये।

-Xन 1. -Šतत (7 अंक)
धरती पर इंसाEनयत पनपी तो 1कृEत ने उसे पिु ‘पत-पyलlवत करने के Mलए सभी ज़xरI संसाधन पयाGˆत
मा5ा म@ मह
ु ै या कराए। ज़xरत@ बढ़Iं तो इन संसाधन; पर दबाव बढ़ा। तब भी गनीमत थी, 1कृEत म@ ऐसी लोच है iक
ज़xरत पड़ने पर अगर आप उसके iकसी संसाधन का अनप
ु ात से अ,धक इvतेमाल कर लेत े हो तो कुछ उपाय; से
आप उसे iफर संतMु लत कर सकते हो। लोग ऐसा करते रहे , संसाधन; का संतल
ु न बरकरार रहा। iफर हुई औ•यो,गक
€ांEत और जनसंoया lवvफोट। इस €ांEत ने पि2चमी दे श; म@ लोभ पैदा कर Uदया। वे धरती के संसाधन; का दोहन
करने लगे। आ,थGकg के Mलए पाƒरिvथEतकg को तबाह iकया गया। कोई संतल
ु न साधने कg जहमत नहIं उठायी
गई। कुछ सUदय; तक वे 1कृEत के साथ मनमानी करते रहे ।
अ,धक आबादI वाले दे श लोग; को रोटI-कपड़ा और मकान मह

ु ै या कराने के Mलए 1कृEत को lवकृत करते
रहे । उसी का फलाफल है iक आज परू I दEु नया šलोबल वाMम›ग के चपेट म@ है । बंद
ू -बंद
ू पानी को लोग तरस रहे हC। जो
पानी है वो दlू षत हो चक
ु ा है । श•
ु ध हवा मयvसर नहIं है हालात इतने ‚बगड़ चक
ु े हC iक लोग; को अब पाƒरिvथEतकg
याद आने लगी है । लेiकन भारत जैसे दे श म@ बड़ी आबादI कg ज़xरत; को परू ा करने के Mलए lवकास भी बहुत ज़xरI
है । ऐसे म@ पाƒरिvथEतकg और आ,थGकg के बीच संतल
ु न साधना अपƒरहायG हो चला है । आज असलI lवकास वहI है
िजसम@ 1कृEत को नक
ु सान नहIं पहुंच रहा हो। चन
ु ौती इस बात कg है iक इन दोन; के बीच राvता कैसे Eनकाला
जाए।
-Xन 2. एक कायाGलय-प5 का मसौदा तैयार कgिजये िजसम@ सदvय lवK, दरू संचार lवभाग को
सहायक लेखा,धकाƒरय; कg कमी के कारण आपके कायाGलय के समY पेश आ रहI
परे शाEनय; का वणGन करते हुए समाधान सझ
ु ाए गए ह;। (7 अंक)
-Xन 3. भारतीय डाक के lवMभ“न उHपाद एवं सेवाओं के lवŸापन हे तु UदyलI मे‡ो के ‡े न के
बाहरI भाग पर lवŸापन जारI करने हे तु औ,चHय के साथ नोट Mलख@ । 1vताव म@
तीन महIने के lवŸापन अMभयान िजसकg लागत लगभग एक करोड़ xपये होगी को
डीएवीपी के •वारा जारI करने हे तु सै•धांEतक vवीकृEत (in principle approval) हे तु
1vताव नोट के xप म@ 1vतत
ु कर@ । (6 अंक)
***************************************************************************
Page 14 of 14

Paper VI : Information Technology SET: A

isij 6 lwpuk izkSn~;ksfxdh
Time allowed: 3 hours Maximum Marks: 100
(MODE OF EXAM: PRACTICAL, WITHOUT BOOKS)
(ijh{kk dh fof/k – iz;ksxkRed fcuk iqLrdksa ds )
Instructions:-
i) All Questions are compulsory
ii) Part A is for 30 marks and Part B is for 70 marks.
iii) Part A will contain 15 Multiple Choice Questions of 2 marks each, 1 for correct
answer and 1 for typing in Microsoft Word in FONT SIZE 14.
iv) Candidate has to choose the correct option for each question, type and save the
correct response (answer) in a Microsoft Word File. For example: If (a)
Information Technology is the correct answer for Question No. 1, then candidate
has to type 1. a) Information Technology.

v) Candidate has to prepare and save 3 files – File 1:
AXXXXXXX.doc/AXXXXXXX.docx (MCQ and WORD), File 2:
BXXXXXXX.xls/BXXXXXXX.xlsx (EXCEL) and File C: CXXXXXXX.ppt/CXXXXXXX.pptx
(POWERPOINT) where XXXXXXX is the Roll Number of the candidate.
vi) Candidate will have to format the files to take print-out of answers on A4 sheets
made available by the Invigilator for this purpose.
vii) Candidate must ensure that each sheet of paper bears his/her roll number in a
box on the top right corner of the paper. The following drawing may be referred:
Page 1 of 16
1 2 3 4 5 6 7 viii) 1 2 3 4 5 6 7
SET A SET A
ix)
Answer 1 Answer 2
a) Abcdefgh
b) Ijklmnopq
c)
funsZ'k %&
1. सभी प्रश्न अननवायय हैं।

2. भाग ए 30 अंक और भाग बी के लिए 70 अंकों के लिए है ।
3. भाग ए में 2 अंक के 15 एकाधिक ववकल्प प्रश्न होंगे। प्रत्येक सही उत्तर के लिए 1 अंक और
माइक्रोसॉफ्ट वर्य में फॉन्ट साइज़ 14 में टाइप करने के लिए 1 अंक लमिेगा
4. अभ्यर्थी को प्रत्येक प्रश्न के लिए सही ववकल्प चन
ु ना है और माइक्रोसॉफ्ट वर्य फाइि में उत्तर को
सेव करना है । जैसे यदि प्रश्न संख्या 1 के लिए सही उत्तर है (क) सच
ू ना प्रौद्योधगकी, तो
उम्मीिवार को टाइप करना होगा 1. क) सच
ू ना प्रौद्योगगकी
5. अभ्यर्थी को तीन फाइिों मे अपने कायय को सेव करना होगा - File 1:
BXXXXXXX.xls/BXXXXXXX.xlsx (EXCEL) and File C:
CXXXXXXX.ppt/CXXXXXXX.pptx (POWERPOINT)जहााँ XXXXXXX अभ्यर्थी का
अनक्र
ु मांक है ।
6. अभ्यर्थी को अपनी फाइिों को इस प्रकार फारमैट करना होगा की उत्तरों को A 4 पन्नों
पर वप्रन्ट ककया जा सके।
7. अभ्यर्थी को यह सुननश्श्चत करना होगा कक पेपर की प्रत्येक पष्ृ ठ में पेपर के ऊपरी िाएं
कोने पर एक बॉक्स में उसका रोि नंबर हो तर्था सेट नंबर लिखा हो । ननम्नलिखखत
धचत्र का उिाहरण लिया जा सकता है :
Page 2 of 16
i)
1 2 3 4 5 6 7 1 2 3 4 5 6 7
mRrj 1 mRrj 2
v) lij
c) ojत
Part “A”: MCQ.

1. Which of the following is an input device?
a) Monitor
b) CPU
c) Printer
d) Keyboard
buesa ls dkSu buiqV fMokbl gS ?

¼d½ eksuhVj
¼[k½ CPU
¼x½ fizUVj
¼?k½ dhcksMZ
2. How would you rename a file/document?

a) By double clicking on its icon
b) By left clicking on its icon and choosing rename from short cut menu
c) By right clicking on its icon and choosing rename from short cut menu
Page 3 of 16
d) None of the above
vki fdlh Qkby@MkWD;wesaV dk uke dSls cnysx

a s?
¼d½ vkbZdu ij Mcy fDyd djds
¼[k½ vkbZdu ij ysQ~V fDyd vkSj shortcut esU;w esa ls jhuse dks pqu dj
¼x½ vkbZdu ij jkbV fDyd vkSj shortcut esU;w esa ls jhuse dks pqu dj
¼?k½ mijksDr esa ls dksbZ ugha
3. Once a file/document is deleted, which statement is true?

a) File/document is deleted forever
b) File/document is sent to Recycle Bin and can be restored
c) File/document is sent to Recycle Bin, but can’t be restored
d) File/document is hidden in my documents folder
tc ,d Qkby@MkWD;weVsa fMfyV djrs gSa] dkSu lh LVsVesVa lgh gS ?

¼d½ Qkby@MkWD;weVsa ges’kk ds fy, fMfyV gS
¼[k½ Qkby@MkWD;weVsa fjlkbdy fcu esa Hkst fn;k gS vkSj mls fjLVksj dj ldrs gS
¼x½ Qkby@MkWD;weVsa fjlkbdy fcu esa Hkst fn;k gS vkSj mls fjLVksj ugha dj ldrs gS
¼?k½ Qkby@MkWD;weVsa ekbZ MkWD;weVsa QksYMj esa gkbM gks x;k gS
4. How will you maximize the size of a window, whose size is reduced?
a) By double clicking on top bar
b) By clicking on sign
c) By clicking on
d) By either a) or b) both
Page 4 of 16
vki foUMks ds lkbt+ dks dSls मैश्क्समाइज़ djksxs] ftldk vkdkj de gks x;k gS ?
¼d½ VkWi ckj ij Mcy fDyd djds
¼[k½ bl fu”kku ij fDyd djds
¼x½ bl ij fDyd djds
¼?k½ ¼d½ vkSj ¼[k½ nksuksa
5. Space between two lines can be changed in the following menu:-

a) Paragraph
b) Page setup
c) Page background
d) Font
buesa ls fdl esUa ;w es tkdj nks ykbuksa ds chp dk Lisl cny ldrs gSa ?
¼d½ iSjkxzkQ
¼[k½ ist lsVvi
¼x½ ist cSdxzkmUM
¼?k½ QkWUV
6. Portrait and landscape are types of

a) Orientation
b) Margin
c) Paragraph setting
d) Tables
iksVZjsV vkSj ySaMLdsi fdl ds izdkj gSa ?

¼d½ vksfj,UVs”ku
Page 5 of 16
¼[k½ ekftZu
¼x½ iSjkxzkQ lSfVax
¼?k½ VscYl
7. Using Undo button will

a) Include new text and remove old text
b) Remove old text and restore new text
c) Remove new text and restore original text
UNDO cVu ds iz;ksx ls D;k gksxk ?
¼d½ u;k VSDLV buDywM vkSj iqjkuk VSDLV jhewo gksxk

¼[k½ iqjkuk VSDLV jhewo vkSj u;k VSDLV jhLVksj gksxk
¼x½ u;k VSDLV jhewo vkSj vksjhftuy VSDLV jhLVksj gksxk
8. While editing an excel worksheet that was saved earlier, if you want to save the edited
sheet without losing the original one, which command should you use?
a) Save
b) Save As
c) Either a) or b)
,slh ,Dlsy Qkby dks ftls igys lso fd;k x;k Fkk dks ,fMV djrs le;] ;fn
vki vksfjftuy Qkby dks [kks, fcuk ,fMfVM पष्ृ ठ dks lso djuk pkgrs gS] rks
buesa ls dkSu lh dekUM iz;ksx djsx
a s?
¼d½ Save
Page 6 of 16
¼[k½ Save As
¼x½ ¼d½ vkSj ¼[k½ nksuksa
9. To drag a selected range of data to another worksheet in the same workbook, use
a) Tab
b) Alt
c) Shift
d) Ctrl
,d gh odZ’khV esa MsVk dh ,d p;fur jsUt+ dks fdlh vU; odZcqd esa Mkyus ds
fy,] iz;ksx djsx
a s?
¼d½ Tab
¼[k½ Alt
¼x½ Shift
¼?k½ Ctrl
10. Button to click to add up a series of numbers

a) Auto sum
b) Formula button
c) Quick total
d) Total button
la[;kvksa dh Ja[kyk tksM+us ds fy, ककस cVu पर श्क्िक करें गे ?
¼d½ Auto sum
¼[k½ Formula button
Page 7 of 16
¼x½ Quick total
¼?k½ Total button
11. A power point presentation will have the following extension:-

a) ppe
b) pow
c) ptp
d) ppt
ikojiksbUV isztaV+s sशu dk buesa ls dkSu lk ,DlVsaशu gS ?
¼d½ ppe
¼[k½ pow
¼x½ ptp
¼?k½ ppt
12. What is the effect used to replace one slide with another:-
a) Animation
b) Slide transition
c) Custom Animation
d) Reset Animation
,d LykbM को िस
ू री LykbM से बििने के लिए ककस का प्रयोग होता gS ?
¼d½ Animation
¼[k½ Slide transition
¼x½ Custom animation
Page 8 of 16
¼?k½ Reset animation
13. How to put a chart in a presentation?

a) Edit-chart
b) Insert-picture-chart
c) Insert-chart
d) View-chart
isztsa+Vsशu esa pkVZ dSls Mkलते हैं ?
¼d½ Edit-chart
¼[k½ Insert-picture-chart
¼x½ Insert-chart
¼?k½ View chart
14. Which one is a correct email address?

a) rajesh@com
b) www.rajesh@com
c) rajesh@abc.com
d) Rajesh.com@123
buesa ls lgh bZ&esy irk D;k gS ?

¼d½ rajesh@com
¼[k½ www.rajesh@com
¼x½ rajesh@abc.com
¼?k½ Rajesh.com@123
Page 9 of 16
15. You send a mail and get a message that delivery failed, what is a possible reason?
a) Receiver is not logged into his computer
b) Receiver is busy
c) email address is wrong
d) your internet is faulty
vkius esy Hksth vkSj fMfyojh Qsy dk eSlst vk tk;s] D;k laHkkfor dkj.k gks
ldrk gS ?
¼d½ izkIr drkZ us dEI;wVj ij ykWx&bu ugha fd;k gS
¼[k½ izkIr drkZ o;Lr gS
¼x½ bZ&esy irk xyr gS
¼?k½ vkidk bUVjusV nks"kiw.kZ gS
Page 10 of 16
Part “B”
1. Reproduce the following paragraph in MS WORD. (20 marks)
BOOK REVIEW
THE MAGIC DRUM & OTHER FAVOURITE STORIES
1. AUTHOR - The author of this book is Mrs. Sudha Murty. She is a

prolific writer in English and Kannada. She has written many:
➢ Novels
➢ Travelogues
➢ Collections of short stories
2. ABOUT THE BOOK – This book is a collection of delightful and timeless
folktales from around the world. My favourite stories are –
a. Nine Questions for a Princess: This story is about an intelligent
princess who will marry he man who can ask her a question she
cannot answer.
b. A Lesson For The Uncles – This story is about an orphan boy who
outwits his greedy uncles many times.
c. The Magic Drum – This is a story about an old couple who was
cheated off their money but was saved by a magic drum.
3. WHAT I DIDN’T LIKE ABOUT THE BOOK – The names of some of the
characters and places are too long.
Word Count = X
(i) Draw a Text Box (2)

(ii) Format the above paragraph EXACTLY as above (16)
(iii) Count the words in above paragraph and type it in place of X (2)
Page 11 of 16
2. ननम्नfyf[kr vuqPNsn dks ,e,l - oMZ esa cuk;sa ! (20 vad)
प्रकृतत का संतुलन
िरती पर इंसाननयत पनपी तो प्रकृनत ने उसे पश्ु ष्पत-पल्िववत करने के लिए सभी
ज़रूरी संसािन पयायप्त मात्रा में मह
ु ै या कराए। ज़रूरतें बढ़ीं तो इन संसािनों पर िबाव
बढ़ा। तब भी गनीमत र्थी, प्रकृनत में ऐसी िोच है कक ज़रूरत पड़ने पर अगर आप उसके
ु ात से अधिक इस्तेमाि कर िेते हो तो कुछ उपायों से आप

ककसी संसािन का अनप
उसे कफर संतलु ित कर सकते हो। िोग ऐसा करते रहे , संसािनों का संति
ु न बरकरार
रहा।
(क) कफर हुई औद्योधगक क्रांनत और जनसंख्या ववस्फोट।
(ख) इस क्रांनत ने पश्श्चमी िे शों में िोभ पैिा कर दिया।
(ग) वे िरती के संसािनों का िोहन करने िगे।
'kCn x.kuk - X
1. ,d VsDV ckWDl cuk;s (2 vad)
2. vuqPNsn dks fcYdqy mlh rjg QkWjesV djsa tSls mij fd;k x;k gS (16 vad)
3. vuqPNsn ds 'kCnksa dh x.kuk djsa vkSj X ds LFkku ij Vkbi djsa (2 vad)
Page 12 of 16
3. Prepare a MS EXCEL Table as shown below (30 marks)
World Production of Crops in 2017

Percentage of
Total Gross World
Sl. No. Country Production of Crops* Production* Production
Wheat Rice Sugar Cotton
1 India 23454.6 98654.1 23425.3 45637.7 E L
2 China 45637.7 43621.8 34278.6 64239.1 F M
3 USA 98654.9 45637.7 12356.8 23425.3 G N
4 Russia 34278.6 12356.9 12345.2 12556.9 H O
5 Brazil 12356.9 23425.3 41637.7 34278.6 I P
6 Australia 23425.3 34278.6 12356.9 2387.2 J Q
Total A B C D
Gross World Production K
*In metric tonnes

Formula for L =
(i) Calculate values of A, B, C, D, E, F, G, H, I, J, K L, M, N, O P and Q using

Formulas and write in the Table (17)
(ii) Write the formula for calculating L in the cell provided for it (5)
(iii) Format the Table EXACTLY in the same way as shown above (8)
Page 13 of 16
3- ,e,l - ,Dlsy esa fuEufyf[kr rkfydk dks cuk;s (30 vad)
विश्ि कृवि उत्पादन 2017

सिग्र
विश्ि
उत्पादन
क्र कुल का
ि दे श कृवि उत्पादन * उत्पादन* प्रततशत
xsgw pkoy phuh dikl
1 Hkkjr 23454.6 98654.1 23425.3 45637.7 E L
2 phu 45637.7 43621.8 34278.6 64239.1 F M
3 vesfjdk 98654.9 45637.7 12356.8 23425.3 G N
4 :l 34278.6 12356.9 12345.2 12556.9 H O
5 czkthy 12356.9 23425.3 41637.7 34278.6 I P
6 vkWLVsfy;k 23425.3 34278.6 12356.9 2387.2 J Q
dqy A B C D
lezx fo’o mRiknu K
*मेदिक टन
L का
QkWjewyk
=
1- A, B, C, D, E, F, G, H, I, J, K, L M, N O, P और Q dh x.kuk dj ds rkfydk esa fy[ks
(17 vad)
2- L dh x.kuk djus dk QkWjewyk fu;r lsy esa fy[ksa (5 vad)
q r rkfydk dks mlh rjhds ls फारमैट djsa tSls dh mij fd;k x;k gS
3- miZ;D
(8 vad)
Page 14 of 16
4. Prepare a POWER POINT PRESENTATION slide EXACTLY in same way as shown
below. (20 marks)
Page 15 of 16
4 ,d ikWoj i~okabV LykbM cuk;s tks fcYdqy uhps nh gqbZ LykbM tSlh
fn[ks (20 vad)
Page 16 of 16
Paper VI : Information Technology SET: B

isij 6 lwpuk izkSn~;ksfxdh
Time allowed: 3 hours Maximum Marks: 100
(MODE OF EXAM: PRACTICAL, WITHOUT BOOKS)
(ijh{kk dh fof/k – iz;ksxkRed fcuk iqLrdksa ds )
Instructions:-
i) All Questions are compulsory
ii) Part A is for 30 marks and Part B is for 70 marks.
iii) Part A will contain 15 Multiple Choice Questions of 2 marks each, 1 for correct
answer and 1 for typing in Microsoft Word in FONT SIZE 14.
iv) Candidate has to choose the correct option for each question, type and save the
correct response (answer) in a Microsoft Word File. For example: If (a)
Information Technology is the correct answer for Question No. 1, then candidate
has to type 1. a) Information Technology.

v) Candidate has to prepare and save 3 files – File 1:
BXXXXXXX.xls/BXXXXXXX.xlsx (EXCEL) and File C: CXXXXXXX.ppt/CXXXXXXX.pptx
(POWERPOINT) where XXXXXXX is the Roll Number of the candidate.
vi) Candidate will have to format the files to take print-out of answers on A4 sheets
made available by the Invigilator for this purpose.
vii) Candidate must ensure that each sheet of paper bears his/her roll number in a
box on the top right corner of the paper. The following drawing may be referred:
Page 1 of 15
1 2 3 4 5 6 7 viii) 1 2 3 4 5 6 7
SET B SET B
ix)
Answer 1 Answer 2
a) Abcdefgh
b) Ijklmnopq
funsZ'k %&
1. सभी प्रश्न अननवायय हैं

2. भाग ए 30 अंक और भाग बी के लिए 70 अंकों के लिए है
3. भाग ए में 2 अंक के 15 एकाधिक ववकल्प प्रश्न होंगे। प्रत्येक सही उत्तर के लिए 1 अंक और
माइक्रोसॉफ्ट वर्य में फॉन्ट साइज़ 14 में टाइप करने के लिए 1 अंक लमिेगा
4. अभ्यर्थी को प्रत्येक प्रश्न के लिए सही ववकल्प चन
ु ना है और माइक्रोसॉफ्ट वर्य फाइि में उत्तर को
सेव करना है । जैसे यदि प्रश्न संख्या 1 के लिए सही उत्तर है (क) सच
ू ना प्रौद्योधगकी, तो
उम्मीिवार को टाइप करना होगा 1. क) सच
ू ना प्रौद्योगगकी।
5. अभ्यर्थी को तीन फाइिों मे अपने कायय को सेव करना होगा - File 1:
BXXXXXXX.xls/BXXXXXXX.xlsx (EXCEL) and File C:
CXXXXXXX.ppt/CXXXXXXX.pptx (POWERPOINT)जहााँ XXXXXXX अभ्यर्थी का
अनक्र
ु मांक है ।
6. अभ्यर्थी को अपनी फाइिों को इस प्रकार फारमैट करना होगा की उत्तरों को A 4 पन्नों
पर वप्रन्ट ककया जा सके
7. अभ्यर्थी को यह सुननश्श्चत करना होगा कक पेपर की प्रत्येक पष्ृ ठ में पेपर के ऊपरी िाएं
कोने पर एक बॉक्स में उसका रोि नंबर हो तर्था सेट नंबर लिखा हो । ननम्नलिखखत
धचत्र का उिाहरण लिया जा सकता है :
Page 2 of 15
i)
1 2 3 4 5 6 7 1 2 3 4 5 6 7
mRrj 1 mRrj 2
v lij
c ojक
Part “A”: MCQ.
1. Capacity of a CD ROM is usually

a) 680 bytes
b) 680 kb
c) 680 Mb
d) 680 GB
vkerkSj ij CD ROM dh {kerk D;k gksrh gS ?

¼d½ 680 bytes
¼[k½ 680 kb
¼x½ 680 Mb
¼?k½ 680 GB
2. How would you move an icon on the desktop?
a) By double clicking on the icon
b) By right clicking on the icon
c) By left clicking on the icon and moving the cursor
d) By keeping the left click pressed and moving the cursor
Page 3 of 15
MsLDVkWi ij vki vkbdu dks dSls ewo djsx
a s?
¼d½ vkbdu ij Mcy fDyd djds
¼[k½ vkbdu ij jkbV fDyd djds
¼x½ vkbdu ij ySQ~V fDyd djds vkSj dlZj dks pyk dj
¼?k½ ySQ~V fDyd nck dj रखते हुए vkSj dlZj dks pyk dj
3. How would you create a new folder?

a) By left clicking
b) By double clicking and choosing create new folder from short cut menu
c) By right clicking and choosing create new folder from short cut menu
vki u;k QksYMj dSls cuk;sx

a s?
¼d½ ysQ~V fDyd ds }kjk
¼[k½ Mcy fDyd vkSj shortcut esaU;w esa ls Create new folder pqu dj
¼x½ jkbV fDyd vkSj shortcut esaU;w esa ls Create new folder pqu dj
4. How would you start an application in windows?
a) By left click
b) By double left click
c) By right click
d) By long press of the left click
vki foUMks esa ,Iyhdsशu dSls LVkVZ djsx

a s?
¼d½ ysQ~V fDyd ds }kjk
¼[k½ Mcy ysQ~V fDyd ds }kjk
¼x½ jkbV fDyd ds }kjk
Page 4 of 15
¼?k½ ysQ~V fDyd dks yEck nck;s j[k dj
5. Which file type indicates word document?
a) .msw
b) .wor
c) .doc
d) .wrd
dkSu lk Qkby izdkj oMZ MkWD;wesVa dks bafxr djrk gS ?

¼d½ .msw
¼[k½ .wor
¼x½ .doc
¼?k½ .wrd
6. We can insert a page number at
a) Header
b) Footer
c) a) and b) both
ge dgk¡ ij ,d ist uaŒ Mky ldrs gSa
¼d½ हे र्र
¼[k½ फूटर
¼x½ ¼d½ vkSj ¼[k½ nksuksa

7. Save As..dialog box is used
a) To save file by alternative name
b) To save file in other format of word
c) To save file for the first time
d) All of the above
Page 5 of 15
Save as Mk;ykWx ckWDl dk iz;ksx gS
¼d½ oSdfYid uke }kjk Qkby lso djusa ds fy,
¼[k½ oMZ ds vU; izk:e esa Qkby lso djusa ds fy,
¼x½ Qkby dks igyh ckj lso djusa ds fy,
¼?k½ mijksDr lHkh
8. Cell reference for cell range A2 to M12 is
a) A2:M12
b) A2.M12
c) A2;M12
d) A2,M12
lsy jsUt+ A2 to M12 ds fy, lsy lanHkZ

¼d½ A2:M12
¼[k½ A2.M12
¼x½ A2;M12
¼?k½ A2,M12
9. For inserting a row
a) Right click on the row heading and select insert from short cut menu
b) Right click on the row heading, select row
c) left click on the row heading, and select insert from short cut menu
d) All of the above
row balVZ djusa ds fy,

¼d½ row gsfMax ij jkbV fDyd vkSj shortcut esU;w esa ls lsysDV balVZ
¼[k½ row gsfMax ij jkbV fDyd] lsysDV row
¼x½ row gsfMax ij ysQ~V fDyd vkSj shortcut esU;w esa ls lsysDV balVZ
¼?k½ mijksDr lHkh
Page 6 of 15
10. Excel identifies cells within a worksheet with
a) Cell name
b) Column number and row letter
c) Column letter and row number
d) Cell locator coordinates
Excel odZशीV ds Hkhrj cell dh igpku djrk gS
¼d½ lsy use

¼[k½ dkWye uaŒ vkSj row ysVj
¼x½ dkWye ysVj vkSj row uaŒ
¼?k½ lsy yksdsVj funsZ’kkad
11. Which command is used to move to next slide?
a) Space bar
b) Enter key
c) Mouse button
d) All of the above
vxyh LykbM ewo djusa ds fy, dkSu lh dek¡M gS ?
¼d½ Space bar
¼[k½ Enter key
¼x½ Mouse button

¼?k½ mijksDr lHkh
12. Presentation Designs regulate the formatting and layout for the slide and are commonly
called
a) Design plates
b) Templates
c) Place holders
d) Design models
Page 7 of 15
ikojiksbUV izstsUVsशu fMtkbu tks LykbM की QkWesZfVax vkSj ysvkmV dks fu;af=r
djrk gS] D;k dgrs gS?
¼d½ Design plates
¼[k½ Templates
¼x½ Place holder
¼?k½ Design models

13. Symbols used to identify items in a list in a power point presentation?
a) Icons
b) Markers
c) Bullets
d) Graphics
ikojiksbUV izstsUVsशu esa items ds igpku ds fy, Symbol iz;ksx gksrk gS
¼d½ आइकॉन
¼[k½ माकयसय
¼x½ बि
ु ेट
¼?k½ ग्राकफक्स
14. What normally happens when we delete an email from our inbox?
a) Email is deleted and not available anymore
b) Email is moved to deleted items folder and can be recovered
c) Email is moved to deleted items folder and can not be recovered
d) Email is moved to the out box
gekjs buckWDl esa ls fMfyV bZ&esy djus ij vkerkSj ij D;k gksrk gS
¼d½ bZ&esy fMfyfVM vkSj vc miyc/k ugha gS
Page 8 of 15
¼[k½ bZ&esy fMfyfVM vkbVEl QksYMj esa pyh tkrh gS vkSj mls fjdoj dj ldrs gS
¼x½ bZ&esy fMfyfVM vkbVEl QksYMj esa pyh tkrh gS vkSj mls fjdoj ugha dj ldrs gS
¼?k½ bZ&esy vkmVckWDl esa pyh tkrh gS
15. When you send an email to another person with an attachment
a) You don’t have a copy of the mail
b) You have a copy of the sent mail in your sent items folder but without attachments
c) You have a copy of the sent mail in your sent items folder and with attachments
d) You have only attachments in your sent items folder
tc vki ,d vuqyXud (attachment) ds lkFk fdlh vU; O;fDr dks bZ&esy
Hkstrs gSa
¼d½ vkids ikl Hksth esy dh dkWih ugha jgrh
¼[k½ vkids ikl Hksth esy dh dkWih sent items folder esa jgrh gS] ijUrq attachment
ugha jgrs
¼x½ vkids ikl Hksth esy dh dkWih sent items folder esa jgrh gS] vkSj attachment
Hkh jgrs gSa
¼?k½ vkids ikl sent items folder esa dsoy attachment gh jgrs gSa
Page 9 of 15
Part “B”
1. Reproduce the following paragraph in MS WORD. (20 marks)
SET B
WINDS, STORMS AND CYCLONES

DEFINITIONS
1) Anemometer: The instrument that is used to measures the wind

speed.
2) Cyclone: A violent storm, often of vast extent, characterized by high
winds rotating about a calm centre of low atmospheric pressure.
3) Names of Cyclones:
i. Hurricane: Cyclone is called hurricane in American
continent.
ii. Typhoon: In Philippines and Japan, cyclone is called
typhoon.
iii. Tornado: A tornado is a dark funnel shaped cloud that is
made up of rotating winds that can be extremely violent.
4) Wind Vane: It is used to find direction of wind at a point. It is also

called Weather Vane or Weather Cock. It consists of:
➢ A flat metallic sheet generally cut into shape of a cock or
arrow which is mounted on disk and free to move around
an axial shaft and point in the direction of wind .
Word Count = X
(i) Draw a Text Box (2)

(ii) Format the above paragraph EXACTLY in same way as above (16)
(iii) Count the words in above paragraph and type it in place of X (2)
Page 10 of 15
2. ननम्नfyf[kr vuqPNsn dks ,e,l - oMZ esa cuk;sa ! (20 vad)
सेट B
प्रकृतत का संतुलन
अधिक आबािी वािे िे श िोगों को रोटी-कपड़ा और मकान महु ैया कराने के लिए
प्रकृनत को ववकृत करते रहे । उसी का फिाफि है कक आज परू ी िनु नया ग्िोबि वालमिंग
के चपेट में है । बि
ंू -बि
ंू पानी को िोग तरस रहे हैं। जो पानी है वो िवू ित हो चक
ु ा है ।
शद्
ु ि हवा मय्सर नहीं है हािात इतने बबगड़ चुके हैं कक िोगों को अब पाररश््र्थनतकी याि
आने िगी है ।
(क) िेककन भारत जैसे िे श में बड़ी आबािी की ज़रूरतों को परू ा

करने के लिए ववकास भी बहुत ज़रूरी है ।
(ख) ऐसे में पाररश््र्थनतकी और आधर्थयकी के बीच संति
ु न सािना
अपररहायय हो चिा है । आज असली विकास िही है श्जसमें प्रकृनत को
ु सान नहीं पहुंच रहा हो। चुनौती इस बात की है कक इन िोनों के

नक
बीच रा्ता कैसे ननकािा जाए।
'kCn x.kuk - X
1. ,d टे क््ट ckWDl cuk;s (2 vad)
2. vuqPNsn dks fcYdqy mlh rjg QkWjesV djsa tSls mij fd;k x;k gS (16 vad)
3. vuqPNsn ds 'kCnksa dh x.kuk djsa vkSj X ds LFkku ij Vkbi djsa (2 vad)
Page 11 of 15
3. Prepare a MS EXCEL Table as shown below (30 marks)
PAYBILL OF OFFICE OF PAO FOR THE MONTH OF MAY 2018
Gross Deductions Total

Sl. No Name Designation Basic Pay HRA Pay Income Tax CGEGIS Deductions Net Pay
1 Smt. A GM 148500 28000 120
2 Mr. B Director 126500 20000 120
3 Mr. C Dy. Director 110400 15000 120
4 Smt. D Sr. AO 97500 NIL 10000 120
5 Mr. E AO 75300 8000 120
6 Mr. F SA 47200 6000 120
7 Mr. G JA 35100 NIL 120
Total
(i) Calculate HRA at the rate of 30% of Basic Pay for all employees and enter it in
table in appropriate cell (6)
(ii) Calculate Gross Pay, Total Deductions, Net Pay for each employee and then
calculate Total of each column of above table and enter it in table in appropriate
cell (6)
(iii) Format the Table EXACTLY in same way as shown above (8)
Page 12 of 15
3- ,e,l - ,Dlsy esa fuEufyf[kr rkfydk dks cuk;s (30 vad)
िई 2018 िाह का डाक लेखा कायाालय का िेतन पत्र
गह कटौततयााँ
ृ
ककराया सिग्र सी गी नेट
क्रि नाि पद िल
ू िेतन भत्ता िेतन आय कर एस कुल कटौती िेतन
1 श्री क महा प्रबंिक 148500 28000 120
2 श्री र ननिे शक 126500 20000 120
3 सश्र
ु ी न उप ननिे शक 110400 15000 120
4 श्री ख िेखा अधिकारी 97500 शून्य 10000 120
5 श्री त सहायक 75300 8000 120
6 श्री प सहायक 47200 6000 120
7 श्री ि सहायक 35100 शून्य 120
योग
1- प्रत्येक कमयचारी के मूि वेतन के 30% की िर गह

ृ ककराया भत्ते की गणना कर के
तालिका में उधचत सेि में लिखें (6 अंक)
2- प्रत्येक कमयचारी के लिए समग्र वेतन, कुि कटौती, नेट वेतन की गणना करें तर्था प्रत्येक
कॉिम के योग dh x.kuk dj के तालिका esa fy[ksa (6 vad)
q r rkfydk dks mlh rjhds ls फारमैट djsa tSls dh mij fd;k x;k gS
3- miZ;D
(8 vad)
Page 13 of 15
4. Prepare a POWER POINT PRESENTATION slide EXACTLY in same way as shown
below. (20 marks)
Page 14 of 15
4 ,d ikWoj i~okabV LykbM cuk;s tks fcYdqy uhps nh
gqbZ LykbM tSlh fn[ks (20 vad)
Page 15 of 15
Model answers/solution to paper on
Financial Rules & Procedures and Book keeping
Solution: Q. No. 1 (a)
Trial Balance
Name of the Account Balances (Rs.) Balances (Rs.)
(Debit) (Credit)
Cash 4200
Bank 16800
Bills Receivable 18000
Bills payable 16000
Sundry Debtors 24600
Sundry creditors 32400
Capital 50000
Drawings 18000
Sales 105000
Purchases 75000
Carriages Inward 2700
Salaries 12000
Advertisement 2400
Insurance 1600
Furniture 7500
Page 1 of 13
Rent 2000
Stock 18600
Total 203400 203400
(Marks: 10 x 1 = 10)
Solutions- Q. No. 1 (b)
(i) _________________________________________________________
Suspense A/c Dr. 16,000
To Sales A/c 16,000
(Cash sales not posted to sales account now rectified)
(ii) _________________________________________________________
Suspense A/c Dr. 10,000
To Sales A/c 10,000
(Cash sales Rs.16,000 were posted to sales account as Rs.6,000, now

rectified)
(iii) _________________________________________________________
Commission A/c Dr. 16,000
To Sales A/c 16,000
(Cash sales posted to commission account instead of sales account

now corrected)
(Marks: 5)
Page 2 of 13
Solution Q. No. 1 (c)
Bank Reconciliation Statement of Asha & Co as on December, 31, 2014
Particulars (+) (-)
Amount Amount
Rs. Rs.
1. Overdraft as per passbook 20,000
2. Interest on overdraft 2,000
3. Insurance premium paid by the bank 200
4. Cheque issued but not presented for 6,500

payment
5. Cheques deposited but not yet cleared 6,000
6. Wrongly debited by the bank 500
7. Balance as per the cash book (overdraft) 26,500 26,500
(Marks: 5)
प्रश्न 1. (क) संतुलन परीक्षण
खाते का नाम शेष (रुपये ) शेष (रुपये )
Dr Cr
कैश 4200
बैंक 16800
बबल प्राप्त करने योग्य 18000
Page 3 of 13
बबल दे य 16000
बिबिध लेनदार 24600
बिबिध दे नदार 32400
पूंजी 50000
आरे खण 18000
बबक्री 105000
खरीद फरोख्त 75000
गाडी आिक 2700
िेतन 12000
बिज्ञापन 2400
बीमा 1600
फनीचर 7500
बकराया 2000
भण्डार 18600
कुल 203400 203400
(Marks: 10 x 1 = 10)
Page 4 of 13
प्रश्न 1 (ख)
सस्पेंस खाते डॉ(Dr.) 16,000(i)
_________________________________________________________
बबक्री खाते 16,000 के बलए
(नकद बबक्री अब बबक्री खाते में पोस्ट नहीूं की गई है )
(ii) _________________________________________________________
सस्पेंस खाते डॉ (Dr.)10,000
(नकद बबक्री 16,000 रुपये बबक्री खाते में 6,000 रुपये के रूप में पोस्ट की गई थी, अब सूंशोबधत)
(iii) _________________________________________________________
कमीशन खाता डॉ(Dr.) 16,000
(नकद बबक्री अब बबक्री खाते की बजाय कमीशन खाते में पोस्ट की गई है )
(Marks: 5)
प्रश्न 1 (ग)
बदसूंबर, 31, 2014 को आशा और कूंपनी बैंक सुलह िक्तव्य
Page 5 of 13
बििरण (+) (-)
रकम रकम
रुपये . रुपये .
1. पासबुक के अनुसार ओिरडराफ्ट 20,000
2. ओिरडराफ्ट पर ब्याज 2,000
3. बैंक द्वारा भुगतान बीमा प्रीबमयम 200
4. जारी बकए गए चेक लेबकन भुगतान के बलए प्रस्तु त नहीूं 6,500
बकया गया
5. चेक जमा -लेबकन अभी तक मूंजरी नहीूं दी 6,000
6. बैंक द्वारा गलत तरीके से डे बबट बकया गया 500
7. नकद पुस्तक (ओिरडराफ्ट )के अनुसार शेष 26,500 26,500
(Marks: 5)
Page 6 of 13
Q.No.2(a) Rule 149. GFR
(Marks: 15)
Q. No.2 (b)(i)Excess Expenditure- Rule 61 GFR
Q. No.2 (b)(ii)Remission of Revenue- Rule 18 and 19 GFR
(Marks: 5 x 1 = 5)
Q No.3 Rule 227 and Appendix 9 of FHB Vol I
(Marks: 20x 1 = 20)
OR
Q No.3(a)Balancing of Cash Book : FHB Rule 123-125
Q No.3 (b) Contingent Charges and their classification : Rule 331 and
333 of FHB Vol I
(Marks: 10x 2 = 20)
Q. No.4 –
(i) बित्तीय उपयुक्तता के मुख्य मानक/ Standards of Financial Propriety :Rule

60 FHB Vol I
(ii) लोक लेखा /Public Account :Rule 6(Chapter II of FHB Vol I)
(iii)आिबधक िेतन िृद्धि प्रमाण पत्र/ Periodical Increment Certificate : Rule 306
and 307 of FHB Vol I
(iv) पुनः खरीद प्रस्ताि/ Buy back offer :Rule 176 GFR
(v) गैर कर राजस्व : Non tax Revenue :Rule 46 GFR
(vi) लेखानुदान : Vote on Account : Rule 55 GFR
(vii) कैपेक्स मॉडल/ Capex Model : 2(xxxi) GFR
(अंक: 5 X 4 = 20)
Page 7 of 13
Q. No.5(a) Rule 30 of GAR 90
(b)Rule 38 of GAR 90
(Marks: 10 x 2 = 20)
Q. No.6
(i) MH-1201
(ii) MH-3201
(iii) MH-5201
(iv) MH-0021
(v) MH-2016
(vi) MH-8009
(vii) MH-7601
(viii) MH-8001
(ix) MH-8661
(x) MH-3201, SMH -03
(Marks: 10 x 2 = 20)
Q. No.7
(i)Accounting Period Concept
Accounting period refers to the span of time at the end of which the financial.
statements of an enterprise are prepared, to know whether it has earned
profits incurred losses during that period and what exactly is the position of
its assets and liabilities at the end of that period, Such information is required
by different use at regular interval for various purposes, as no firm can wait
for long to know financial results as various decisions are to be taken at
regular intervals on the basis of such information.
Page 8 of 13
The financial statements are, therefore, prepared at regular interval, normally
after a period of one year, so that timely information is made available to the
users. This interval of time, is tailed accounting period.
The Companies Act 1956 and the Income Tax Act require that the income
statements should be prepared annually.
(ii) Going Concern Concept
The concept of going concern assumes that a business firm would continue
to out its operation indefinitely, i.e. for a fairly long period of time and would
not be liquidated in the foreseeable future. This is an important assumption
of accounting as it provides the very basis for showing the value of is in the
balance sheet.
An asset may be defined as a bundle of services. When we purchase an asset,

for example, a personal computer, for a sum of Rs. 50,000 what we are buying
really is the services of the computer that we shall be getting over its estimated
life span say 5 years not be fair to charge the whole amount Rs. 50,000, from
the revenue of the year in which the asset is purchased.
(iii) Revenue Recognition (Realization) Concept
The concept of revenue recognition requires that the revenue for a business
transaction should be included in the accounting records only when it is
realized. Here two questions arise in mind. First. is termed as revenue and
the other, when the revenue is realized.
Let us take the first one first. Revenue is the gross inflow of cash arising from
(i) the sale of goods and services by an enterprise; and (ii) use by others of the
enterprise's resources yielding interest, royalties and dividends.
Secondly, revenue is assumed to be realized when a legal right to receive it

arises. i.e. the point of time when goods have been sold or service has been
Page 9 of 13
rendered. Thus, credit sales are treated as revenue on the day sales are made
and not when money is received from the buyer.
(iv) Accrual Accounting
Under the accrual basis, however, revenues and costs are recognised in the
period in which they occur rather when they are paid. A distinction is made
between the receipt of cash and the right to receive cash and payment of cash
and legal obligation to pay cash. Thus, under this system, the monitory effect
of a transaction is taken into account in the period in which they are earned
rather than in the period in which cash is actually received or paid by the
enterprise. This is a more appropriate basis for the calculation of profits as
expenses are matched against revenue earned in relation thereto. (NCERT Book
for Accountancy, Para 2.4 of Chapter Theory Base of Accounting)
(v) Book Keeping
The process of complete and systematic record keeping of the monetary

transactions of an organization by the bookkeeper is known as bookkeeping.
It is the activity of keeping full documentation of every single financial
transaction of the entity to form a base for the accounting process. The
purpose of bookkeeping is to disclose the correct picture of income and
expenditure at the end of the accounting period.
The task of bookkeeping is performed by the bookkeeper who is responsible

for recording the day-to-day business transactions like incoming and outgoing
of cash, goods sold or purchased on credit, expenses incurred, etc. in an
orderly manner. The bookkeeper captures the transactions in the day books
like purchase, sales, purchase return, sales return, cash book, journal, etc.
and posts them in the concerned ledger, after that trial balance is prepared.
There are two methods of Bookkeeping:
(i)Single Entry system of Bookkeeping and,

(ii)Double Entry system of Bookkeeping
Page 10 of 13
(Marks :5x4= 20)
प्र. 7
(i) लेख ंकन अवधि अवि रण लेखाूं कन अिबध बित्तीय अिबध के अूं त में समय की अिबध को
सूंदबभित करती है । एक उद्यम के बयान तै यार बकए जाते हैं , यह जानने के बलए बक क्या उस
अिबध के दौरान उसने लाभ अबजित बकया है और उस अिबध के अूंत में अपनी सूंपबत्त और
दे नदाररयोूं की द्धथथबत क्या है , इस तरह की जानकारी बिबभन्न उद्दे श्ोूं के बलए बनयबमत अूं तराल
पर बिबभन्न उपयोगोूं से आिश्क है , क्योूंबक कोई फमि लूंबे समय तक बित्तीय पररणामोूं को
जानने के बलए इूं तजार नहीूं कर सकती है क्योूंबक इस तरह के सचना के आधार पर बनयबमत
अूंतराल पर बिबभन्न बनणिय लेना पडता है । बित्तीय बििरण, इसबलए, एक िषि की अिबध के बाद
आम तौर पर बनयबमत अूंतराल पर तै यार बकए जाते हैं , ताबक उपयोगकताि ओूं को समय पर
जानकारी उपलब्ध कराई जा सके। समय के अूं तराल, लेखाूं कन अिबध पूं छ है ।कूंपनी
अबधबनयम 1 9 56 और आयकर अबधबनयम की आिश्कता है बक आय बििरण सालाना तैयार
बकया जाना चाबहए। समाधान की
(ii) कूंसनि अिधारणा में जाने से िह बचूंता का बिषय मानता है बक एक व्यापाररक कूंपनी अबनबित
काल तक अपने ऑपरे शन को जारी रखेगी, यानी काफी लूंबी अिबध के बलए और बनकट भबिष्य
में समाप्त नहीूं बकया जाएगा। यह लेखाूं कन की एक महत्वपणि धारणा है क्योूंबक यह बैलेंस शीट
में मल्य बदखाने के बलए आधार प्रदान करता है ।
(iii) राजस्व मान्यता (प्राद्धप्त) अिधारणा राजस्व मान्यता की अिधारणा के बलए आिश्क है बक
बकसी व्यापार लेनदे न के बलए राजस्व को केिल तभी प्राप्त होने पर लेखाूं कन ररकॉडि में शाबमल
बकया जाना चाबहए। यहाूं दो प्रश्न उठते हैं ।राजस्व को महसस होने पर सबसे पहले राजस्व और
दसरा कहा जाता है । आइए पहले पहले को लें। राजस्व से उत्पन्न नकद का सकल प्रिाह है (i)
एक उद्यम द्वारा माल और सेिाओूं की बबक्री; तथा (ii) उद्यम, सूं साधनोूं के ब्याज, रॉयल्टी और
Page 11 of 13
लाभाूं श प्रदान करने िाले अन्य लोगोूं द्वारा उपयोग बकया जाता है । दसरा, जब राजस्व प्राप्त
करने का काननी अबधकार उठता है तो राजस्व को महसस बकया जाता है । यानी जब समय
बेचा गया है या सेिा प्रदान की गई है । इस प्रकार, क्रेबडट बबक्री को बदन की बबक्री पर राजस्व
के रूप में माना जाता है और जब खरीदार से पैसा प्राप्त नहीूं होता है ।
(iv) प्रोद्भिन लेखा पिबत के अूंतगित राजस्व एिूं लागत, बबहयोूं में तभी दजि कर बलया जाता है
जबबक िे दे य हो जाते हैं न बक तब जबबक उनका भु गतान बकया जाता है । इसमें नकद की
प्राद्धप्त एिूं नकदी प्राप्त करने के अबधकार तथा नकद भु गतान एिूं नकद भु गतान करने की
बाध्यता के बीच एक अूंतर बकया जाता है । इस प्रकार इस पिबत के अूंतगित धन का ले न दे न
तब दजि बकया जाता है जब बक िह अबजि त बकया जाता है न बक तब जबबक िास्ति में नकदी
प्राप्त हुआ हो या भु गतान बकया गया हो। यह लाभ की गणना करने का अपेक्षाकृत अबधक
उपयुक्त आधार है क्योूंबक इसमें व्यय का बमलान उससे सूंबूंबधत अबजि त राजस्व के साथ बकया
जाता है ।
( NCERT Book for Accountancy, Para 2.4 of Chapter Theory Base of Accountancy).
(v) बकसी सूंगठन की धनराबश के ले न दे न सूंबूंधी अबभले ख के पणि एिूं व्यिद्धथथत रख रखाि की प्रबक्रया
को बुक कीबपूंग या बहीखाता ले खन कहते हैं । यह बकसी सूंथथा के प्रत्येक बित्तीय ले नदे न का पणि ले खा
जोखा रखने की प्रबक्रया है जो लेखा प्रबकया का आधार तैयार करती है । बहीखाता ले खन का उद्दे श्
ले खाूं कन अिबध के अूंत तक आय एिूं व्यय की एक सुस्पष्ट द्धथथबत प्रस्तु त करना है ।
बहीखाता ले खन का कायि बही खाता लेखक (बुक कीपर) द्वारा बकया जाता है बजसका यह दाबयत्व
होता है बक िह बदन प्रबतदन होने िाले व्यिसाबयक लेनदे न ,जै सै -आिक एिूं जािक नकदी ,उधार में
बेचे या खरीदे गए सामान ,बकए गए खचि इत्याबद का व्यिद्धथथत रुप से ले खा जोखा रखे । बही खाता
ले खक द्वारा खरीद ,बबक्री ,खरीद बििरणी ,बबक्री बििरणी ,कैशबुक ,जनिल आबद में दै बनक लेन दे न
का बहसाब रखा जाता है और सूंबूंबधत ले जर में उनकी प्रबिबष्ट की जाती है । इसके बाद तुलन पत्र तैयार
बकया जाता है । बहीखाता लेखन की दो पिबतयाूं हैं -
)i(बसूंगल एूं टर ी पिबत

)ii(डबल एूं टर ी पिबत
(अं क: 5 X 4 = 20)
Page 12 of 13
Page 13 of 13
Answer Key to
Paper II : Service Rules AAO Examination 2018
PART A
Question 1. (Compulsory) Marks - 20

From the following particulars, calculate the pension and retirement gratuity
admissible to an officer governed by the CCS (Pension) Rules, 1972.
a) Date of birth : 14-8-1962
b) Joined service as temporary Operator : 5-1-1986
c) Confirmed as Operator : 1-12-1987
d) Promoted and appointed substantively in ITS on : 1-11-1994
e) Officer availed only Earned leave and half pay leave as admissible from
time to time.
f) He was officiating and drawing pay of Rs.144200/- in level 14 in Pay
Matrix from 1-1-16 with DNI on 1-7-2016.
g) He was granted leave not due for 72 days with effect from 1-8-2017 at the
end of which he was permitted to retire voluntarily due to personal illness.
h) The officer died on 16-11-2017 leaving behind his wife and two sons
whose dates of birth are 17-3-96 and 21-8-98 respectively. His wife also
died on 2-12-17. What additional gratuity and pension will be admissible to
the family and for what period?
Please give explanations alongwith rule provisions for the calculations made.
Answer.
Date of Birth : 14-8-1962

Date of Entry : 5-1-1986
Date of Voluntary retirement : 1-8-2017 F/N
Qualifying service
Y M D
Gross service 31 6 27
Less non qualifying service - - -
Net qualifying service 31 6 27
Regulation of Pay
Average emoluments (1-10-16 to 31-7-17)
Period Emoluments Month Amount
(1-10-2016 to 30-6-2016) Rs.148500 9 1336500
(1-7-20117 to 31-7-2017) Rs.153000 1 153500
------------
1489500
Therefore Average Emoluments (AE) for 10 months
1489500 / 10 = 148950
Pension admissible
I. 50% of AE : (148950*50)/100 = 74475
II. 50% of emoluments last drawn : (153000*50)/100 = 76500
Hence Pension will be Rs.76500/- per month.
Retirement Gratuity
Emoluments
Rs.153000 + DA @ 7% of pay = 153000 + 10710 = Rs. 163710/-
1/4th emoluments for each completed six monthly period of qualifying service subject
to maximum of 16 ½ times the emoluments or Rs.20 Lakhs whichever is less.
(163710*63)/4 = Rs.2578432.50/-
Therefore Retirement Gratuity will be Rs. 20 Lakhs.
Family pension
30% of Basic pay subject to a minimum of Rs.9000/- and a maximum of 30% of the
highest pay in the Government.
(153000*30)/100 = Rs.45900/- per month
(Note - In the event of death of the pensioner immediately after retirement, family
pension at the enhanced rate of Rs.76500/- (restricted to pension authorised on
retirement) is payable from the date following the date of his death till the date on
which he would have attained the age of 67 years if he had survived or for a period
of seven years whichever is earlier. Thereafter the family pension is payable at the
normal rates.)
On the death of the retired officer on 16-11-2017, the family pension at Rs.76500/-
per month is payable to his wife from 17-11-2017 to 2-12-2017 (she died on 2-12-
2017). From 3-12-2017 the family pension at Rs.76500/- is payable to the elder son
up to 16-3-2021 (attains the age of 25 years on 17-3-2021). From 18-3-2021 the
family pension at Rs.76500/- per month is payable to the younger son up to 20-8-
2023 (attains the age of 25 years on 21-8-2023). There after the family pension will
cease to be payable.
(Note - The son will become ineligible for family pension from the date of his
marriage or from the date his income is equal to or exceeds Rs.9000/- per month
plus DR thereon whichever is earlier, if it is before attaining the age of 25 years.)
As the officer had already drawn the maximum retirement gratuity of Rs.20 Lakhs, no
gratuity is admissible to the family.
Explanatory provisions as basis for calculation

Note 1 – As per Rule 31(2)(a) of CCS (Pension) Rules 1972, where the Government
Servant who has been granted leave not due resigns from service or at his request is
permitted to retire voluntarily without returning to duty, the leave not due shall be
cancelled and his resignation or retirement will be taking effect from the date on
which such leave had commenced. Hence the officer shall be deemed to have
retired on 1-8-2017 F/N, i.e., from the date of commencement of “leave not due”.
Note 2 - With effect from 1-1-2006, son and daughter will become ineligible for grant
of pension from the date he/she gets married or from the date his/her income is
equal to or exceeds Rs.9000/- per month along with DR thereon or if he/she attains
the age of 25 years whichever is the earliest.
Note 3 - In the case of retirement / death while in service taking place on or after 1-1-
2006, Dearness Allowance admissible on the date of retirement / death will be
reckoned as emoluments for the purpose of all types of gratuity.
Note 4 - With effect from 1-1-2016, the ceiling on the maximum amount of retirement
/ death gratuity has been raised from Rs.10 lakhs to Rs.20 Lakhs.
Note 5 - With effect from 1-1-2006, pension should be calculated @ 50% of

emoluments last drawn or 50% of AE whichever is beneficial (Rule 49(2) of CCS
(Pension) Rules 1972).
Note 6 - The extant benefit of adding years of qualifying service for the purpose of
computation of pension and gratuity stands withdrawn with effect from 1-1-2006 vide
GID below Rule 29 of CCS (Pension) Rules 1972. Hence no weightage has been
given for voluntary retirement.
Part B
Question.2 (a) Explain the term "Fees" and "Honorarium". Bring out clearly the
difference between the two? (6 marks)
Answer.
Fee is a recurring or non- recurring payment to a government as remuneration for
service done by him for a private person or for a public body including a body
administering a local fund, from a source other than the Consolidated Fund of India
or State or a Union Territory, whether made directly or indirectly through the
intermediary of the government. It does not include: (a) unearned income such as
income form property, dividends and interest on securities and (b) income from
literary, cultural, artistic etc. efforts and income from participation in sports activities
as an amateur.
Honorarium is a recurring or non- recurring payment granted to a government
servant from the Consolidated Fund or India/State Union Territory as remuneration
for a special work of an occasional intermittent character. Thus, the main difference
between Fee and Honorarium is the source from which payment is made. If the
source is Consolidated Fund of India /State/Union Territory, it is classified as
Honorarium, otherwise it should be classified as fee.
(Authority: Rule 2 (Definitions) FR-I) and (Authority: Para 310 & 311 FR Pt. I)
Question. 2(b) Can Departmental proceedings be instituted after retirement? If so,

under what conditions? (6 marks)
Answer.
Yes. Departmental proceeding can be instituted even after retirement subject to
following conditions:-
(i) Sanction of the President shall be obtained before instituting such proceedings;
(ii) The proceedings shall not be in respect of any event which took place more than
4 years such institution;
(iii) Proceedings shall be conducted by such authority and in such place as the
President may direct and in accordance with rules applicable to departmental
proceedings in which an order of dismissal from service could be made in relation to
the Govt. servant during his service.
Question.2 (c) When is departmental or judicial proceeding deemed to be instituted?
(8 marks)
Answer.
(i) Departmental proceedings shall be deemed to be instituted on the date on which
the statement of charges is issued to the Government servant or pensioner, or if the
Government servant has been placed under suspension from an earlier date, on
such date;
(ii) Judicial proceedings shall be deemed to be instituted-
(a) In the case of criminal proceedings, on the date on which the complaint or report
of a Police Officer, of which the Magistrate takes contingence, is made, and
(b) In the case of civil proceedings, on the date the plaint is presented in the court.
Answer 3: Write short notes on:
a) -Maternity leave: This leave is granted to a female government servant with

less than two surviving children for a period of 180 days from the date of
commencement. During maternity leave she shall be paid leave salary equal to the
pay drawn immediately before proceeding on leave. Maternity leave may be
combined with leave of any other kind. Maternity leave for a total period not
exceeding 45 days in the entire service may also be granted to a female government
servant (irrespective of number of surviving children) in case of miscarriage with
Medical Certificate.
b) - Paternity Leave : Paternity leave is granted to a male government servant

having less than two surviving children for a period of 15 days at the confinement of
his wife and also on valid adoption of a child below the age of one year. Leave salary
will be equal to the pay drawn immediately before proceeding on leave. Paternity
leave can be combined with any other kind of leave except casual leave and will not
be debited to the leave account.
c) -Child adoption leave: It is granted to a female government servant, having

less than two surviving children, on valid adoption of a child below the age of one
year, for a period of 180 days immediately after date of valid adoption. Leave salary
shall be equal to the pay drawn immediately before proceeding on leave. Child
adoption leave can be combined with any other kind of leave due and admissible. It
can be granted up to one year reduced by the age of the adopted child on the date of
valid adoption. This will not be debited to the Leave Account.
d) -Child care Leave: This leave is granted to women employees having

children, below the age of 18 years for the two eldest surviving children. Child care
leave is granted for a maximum period of 730 days to look after their needs during
the entire service and it can be combined with leave of any other kind. Child care
leave can not be demanded as a matter of right. Government servant can not
proceed on child care leave without prior approval of the leave by the leave
sanctioning authority. During the period of the leave leave salary equal to the
pay drawn immediately before proceeding on leave may be paid.
Question. 4(a) What is the LTC entitlement of fresh recruits and how are they
regulated in the first eight years? (2 marks)
Answer.
Fresh recruits of Central government may be allowed to travel to their home town
with their families on three occasions in a block of four years and to any place in
India on the fourth occasion. This facility shall be available to the Government
officers only for the first two blocks of four years applicable after joining the
Government for the first time. The blocks of 4 years shall apply with reference to the
initial date of joining the Government even though the employee changes the job
within Government subsequently. The existing blocks will remain the same but the
entitlements of the new recruit will be different in the first eight years of service.
O.M. No. 31011/4/2008-Estt.(A) dated 23.09.2008.
Question. 4 (b) What is the definition of family for LTC? (3 marks)
Answer.
For LTC purpose, family consists of
(i) Spouse of the Govt. servant and two surviving unmarried children or Step
children.
(ii) Married daughters, who have been divorced, abandoned or separated from their
husbands and widowed daughters residing with and wholly dependent on the Govt.
servant.
(iii) Parents and/or step parents residing with and wholly dependent on the Govt.
servant.
(iv) Unmarried minor brothers as well as unmarried, divorced, abandoned, separated
from their husbands and widowed sisters residing with and wholly dependent on the
Govt. servant provided their parents are either not alive and are themselves wholly
dependent on the Govt. servant.
Rule 4 of CCS(LTC) Rules,1988 read with O.M. No. 31011/4/2008- Estt.(A) dated
23.09. 2008.
Question. 4 (c) How are the claims of LTC be adjusted in case of delayed
submission? (5 marks)
Answer.
Where advance has been drawn, the claim for reimbursement shall be submitted
within one month of the completion of the return journey.
Where no advance has been drawn, the expenditure incurred shall be submitted
within three months of the completion of the return journey.
Administrative Ministry/Department concerned can admit the claims in relaxation of

the provisions subject to the following time limits without reference to DoPT:
(i) Where no advance is taken, LTC Bill submitted within a period not exceeding six
months; and
(ii) Where advance has been drawn, claim for reimbursement submitted within a
period of three months after the completion of return journey (provided the Govt.
servant refunds the entire advance within 45 days after the completion of the return
journey. Rule 14 of CCS(LTC) Rules,1988 read with - O.M. No. 31011/5/2007-Estt.A
dated 27th September, 2007
Question. 4(d) What is a GPF Advance ? What is the maximum amount that can be
withdrawn from GPF ? Shri 'T' is retiring on superannuation on 30-04-2009. He has
submitted an application to the competent authority on 01-04- 2008 that his rate of
GPF subscription may not be changed and the subscription may continue to be
recovered till his last pay bill i.e. April 2009 . Is it in order to accede to his request?
Explain why? (4 marks)
Answer.
GPF Advance is an interest free loan from your savings in General Provident Fund
Account for specified reasons. You need to repay the same into your account in
equated monthly installments. No interest shall be charged on the amount so taken
as advance. However, you will not be paid any interest on GPF amount taken as
advance. Such advances are covered under terms as per sub Rule (1) of Rule 12 of
GPF (CS) RULES, 1960.
The amount withdrawn from GPF at a time cannot exceed one-half of available
balance or six months’ pay, whichever is less. The sanctioning authority /Head of the
Department may, however, permit an advance upto 75% of the available balance, in
exceptional cases depending upon the grounds of application. The withdrawal upto
90 % of the available balance is permitted in case of purchase/construction of house
/ arranging marriage of son or daughter etc.
No. Subscription can be recovered only up to pay of Jan 2009 and not in last three
months. [Authority: GID (1) below Rule 7 GPF (CS) Rules]
Question. 4 (e) Is cost of books/dress reimbursable while claiming Children

Education Allowance? Whether Children Education Allowance can be claimed
monthly? (2 marks)
Answer.
Yes, cost of books and dress can be reimbursed. No it can be claimed only once
after end of financial year.
Question. 4 (f) Is Child Care Leave (CCL) admissible when EL is at credit of

individual? What is the maximum limit of CCL? Can it be availed in parts? (2 marks)
Answer.
Yes. Maximum 730 days of CCL can be availed during entire service. Yes, CCL can
be availed in parts. Minimum spell should be 15 days and not more than 3 spells in
a year
Question. 4 (g) Is transport allowance admissible in all the cases? (2 marks)

Answer.
No. Transport allowance is not admissible to a person who has been
provided with Government vehicle and also to the person who remains absent for
whole month..
Part C
Question. 5 (a) Distinguish between Censure and Warning. (2 Marks)
Answer.
Censure is an order of punishment imposed on a Govt. servant after following the
prescribed procedure if the person concerned is to be guilty of some blameworthy
act or omission for it has been found necessary to award him a formal punishment.
Warning, an administrative action, Is an adverse criticism of the work or conduct of
an official by its superior officer when it is felt that the matter is not serious enough to
justify initiation of disciplinary proceedings for imposition of formal punishment of
censure it calls for some Informal action such as the communication of written
Warning.
Question .5 (b) (i) Can a decision taken by the disciplinary authority on conclusion of
departmental proceedings be varied by that authority or its successor before it is
communicated to the Govt. servant concerned ? (2 marks)
Answer.
Decision recorded is final and cannot be varied by the authority itself by its
successor before it is formally communicated to the Govt. servant concerned. It is a
judicial and once it is arrived at, it is final.
(Authority: Govt. of India Decision No. below rule 17 of CCS (CCA) Rules)
Question.5 (b) (ii) Can request of the accused officer for inspection of documents
relied upon be denied by the disciplinary authority in case where a formal enquiry is
considered necessary. (2 marks)
Answer.
The action disciplinary authority is not judicious if denied. The accused officer has to
be provided with all the documents based on which the charged were framed.
(Authority: Govt. of India Decision No. 18 & 20 below rule 14 of CCS (CCA) Rules
Question.5 (b) (iii) What are the orders under CCS(CCA) Rules, 1965 against which
no appeal to the higher authority lies ? (2 marks)
Answer.
(i) Any order made by the President
(ii) Any order of an interlocutory nature or of the nature of step - in aid of final
disposal of a disciplinary proceeding, other than an order of suspension;
(iii) Any order passed by an inquiring authority in the course of an inquiry under Rule-
14
(Authority: Rule 22 of Central Civil Services (Classification, Control and Appeal Rule,
1965)
Question.5 (c) How is suspension of a person to be regulated during pendency of

criminal proceedings, arrests or detentions? (6 marks)
Answer.
The case of suspension during pendency of criminal proceedings or proceedings for
arrest, for debt or during detention under a law providing for preventive detention,
shall be dealt with in the following manner:
(i) A Government servant who is detained in custody under any law providing for
preventive detention or a result of a proceeding either on a criminal charge or for his
arrest for debt shall if the period of detention exceeds 48 hours and unless he is
already under suspension, be deemed to be under suspension form the date of
detention until further orders.
(ii) A Government servant against whom a proceeding has been taken on a criminal
charge but who is not actually detained in custody may be placed under suspension
by an order of the competent authority.
(iii) A Government servant against whom a proceeding has been taken for arrest for
debt but who is not actually detained in custody may be placed under suspension
only if a disciplinary proceedings against him its contemplated.
(iv) When a Government servant who is deemed to be under suspension or who is

suspended is re- instated without taking disciplinary proceedings against him, his
pay and allowances for the period of suspension will be regulated under FR 54.
(Authority: Govt. of India Decision No. under Rule 10, CCS(CCA) Rules & Ministry of
Finance No. F. 15(8)/E-IV/57 dated 28.03.1959)
Question. 5 (d) Comment on the following:
(i) Acquisition of movable property by a Government servant in his own name or in

the name of a member of his family. (2 Marks)
Answer.
Within one month from the date of such transaction, the Government should report
the same to the prescribed authority, if the value of such property exceeds twenty
thousand rupees in the case of a Government servant holding any Group 'A' or
Group 'B' post or fifteen thousnd rupees in the case of a Government servant holding
any Group 'C' or Group 'D' post. However, previous sanction of the prescribed
authority should be obtained by Government servant, if any such transaction is with
a person having official dealings with him.
(Authority: Rule 18(3) of Central Civil Services (Conduct) Rules, 1964)
(ii) Availing of free transport by a Government servant from persons with whom
he/she has official dealings. (2 Marks)
Answer.
Availing of free transport by a Government servant from persons with whom he/she
has official dealings would tantamount to receiving " Gifts" which a Government shall
not accept as per Rule-13 of CCS (Conduct) Rules
(Authority: Rule 13(1) Central Civil Services(Conduct) Rules, 1964)
(iii) Investment by a Government servant in stocks/shares.
Answer.
No Government servant is permitted to speculate in any stock, share or other
investment. However occasional investments made through stock brokers or duly
authorized and licensed persons or who have obtained a certificate of registration
under the relevant law. However, frequent purchase or sale or both, of shares,
securities or other investments shall be deemed to be speculation.
(Authority: Rule 16(1) of Central Civil Services(Conduct) Rules, 1964
(a) What is a public authority?
Under Section 2(h) of RTI Act, A public authority is any authority or body or
institution of self government established or constituted by or under the constitution
or by any other law made by the parliament or state legislature or by notification
issued or order made by the central government or a state government or non-
governmental organisations substantially financed by the Central or state
government also falls within the scope of the Public authority. The financing of the
body or the NGO by the Government may be direct or indirect.
(b) Is there any provision of Appeal under the RTI Act?
If an applicant is not supplied information within the prescribed time of thirty days or
48 hours, as the case may be, or is not satisfied with the information furnished to
him, he may prefer an appeal to the first appellate authority who is an officer senior
in rank to the Public Information Officer. Such an appeal, should be filed within a
period of thirty days from the date on which the information or decision of the Public
Information Officer is received. The appellate authority of the Public Authority shall
dispose of the appeal within a period of 30 days or in exceptional cases within 45
days of the receipt of the appeal.
(c) What are the Minor penalties as mentioned in CCS CCA Rules?
Minor penalties are mentioned in Rule 11 of CCS (CCA) rules, 1965. They are in
relation to a Government Servant;
(i) Censure;
(ii) Withholding of the promotion;
(iii) Recovery from his pay whole or part of any pecuniary loss caused by him to
the Government.
(iii)(a) Reduction to a lower stage in the time scale of pay by one stage for a period
not exceeding three years, without cumulative effect and not adversely affecting his
pension.
(iv) Withholding of increments of pay.
(d) Name any four Fundamental Rights
In constitution of India Fundamental rights are enshrined from Article 14 to 32. They
indirectly ensure natural justice to the citizens of India. Four Fundamental Rights are:
Article 14 is Right to Equality, Article 15 is Prohibition of discrimination on grounds of
religion , race, caste, sex or place of birth, Article 16 Equality of opportunity in
matters of public employment, Article 17 Abolition of untouchability.
(e) Name any four Fundamental Duties
Fundamental duties are enshrined in Part IV A of Indian constitution. These are in

Article 51A.They define the duty of every citizen of India. Four duties are: (i) To abide
by the constitution, and respect its ideals and institutions, the national flag and
national Anthem; (ii) to cherish and follow the noble ideas which inspired our national
struggle for freedom; (iii) to uphold and protect the sovereignty, unity and integrity of
India; (iv) to defend the country and render national service when called upon to do
so.
Question. 7 (a) Bring out the significance of the terms “Sovereign, Democratic,
Republic and Secular” as mentioned in the Preamble. (10 marks)
Answer.
India is Sovereign. It means the state in India is the supreme authority over all men
and all associations within the country and is absolutely free from any outside
control.
India is Democratic. It means that in India all governments are formed on the basis of
popular support.
India is Republic. It means all offices of the state from the highest to the lowest are
held on the basis of merit and no office of the state is held on the basis of hereditary
right.
India is Secular. It means that the state does not have any established religion, that
people are free to practice and profess any religion and that the state does not show
any preference to any religion.
Question. 7 (b) Through how many Lists have powers been distributed between the
Union and the States in India? Name them and give at least four examples of each.
(10 marks)
Answer.
The Indian Constitution distributes powers between the Union and the States
through three lists, viz., the Union list, the State list and the Concurrent list.
Four important examples in the Union list - Defence, Foreign relations, Citizenship
and Banking.
Four important examples in the State list - Land Revenue, Law and order, Local
government, Education up to the secondary level.
Four important examples in the Concurrent list (on which the Union and the State
governments both can legislate but in case of conflict between a Union and State
law, the Union law prevails) - Administrative and criminal law, vagrancy, forests,
protection of wild animals and birds.
Paper III : Postal Account
प्रश्नपत्र III : डाक लेखा
AAO Examination 2018

सहायक लेखा अधिकारी परीक्षा २०१८
Answer Key
Part A: Compulsory Marks - 20

भाग A: अनिवार्य अंक - 20
Question 1. A Government servant drawing a basic pay of Rs.18000 (12600+5400

GP) was sanctioned Rs.4,00,000 as House building advance, which
was paid in two instalments of Rs.2,00,000 each in March 2006 and
September 2006. The advance is to be repaid in 100 instalments of
Rs.4,000 each. Rate of interest is 8.5% per annum. Recovery of
advance commenced from the pay of January 2007. If the official
wants to repay the advance with interest on 20.05.2008, calculate the
amount payable by the official. (Marks – 20)
प्रश्ि 1. एक सरकारी कर्मचारी का र्ूल वेतन 18000 रुपये (12600 + 5400 जीपी)
था। हाउस बिल्डंग अग्रिर् के रूप र्ें उनके 4,00,000 रूपये र्ंजूर ककए गए,
लजसे र्ाचम 2006 और ससतंिर 2006 र्ें 2,00,000 रुपये की दो ककस्तों र्ें
भुगतान ककया गया था। अग्रिर् रासि को 4,000 रुपये की 100 ककस्तों र्ें
भुगतान ककया जाना है। ब्याज दर प्रततवर्म 8.5% है । जनवरी 2007 के वेतन
से रासि की वसूली िुरू हुई। यदद अग्रिकारी 20.05.2008 को ब्याज के साथ
अग्रिर् रासि चुकाना चाहता है , तो आग्रिकाररक द्वारा दे य रासि की गणना
करें । (20
अंक )
Ans 1.
Month Amount paid Amount recovered IBB
March 2006 2,00,000 Nil 2,00,000
April 2006 Nil Nil 2,00,000
May 2006 Nil Nil 2,00,000
June 2006 Nil Nil 2,00,000
July 2006 Nil Nil 2,00,000
August 2006 Nil Nil 2,00,000
September 2006 2,00,000 Nil 4,00,000
October 2006 Nil Nil 4,00,000
November 2006 Nil Nil 4,00,000
December 2006 Nil Nil 4,00,000
January 2007 Nil Nil 4,00,000
Page 1 of 9
Feb 2007 Nil 4,000 3,96,000
March 2007 Nil 4,000 3,92,000
April 2007 Nil 4,000 3,88,000
May 2007 Nil 4,000 3,84,000
June 2007 Nil 4,000 3,80,000
July 2007 Nil 4,000 3,76,000
August 2007 Nil 4,000 3,72,000
September 2007 Nil 4,000 3,68,000
October 2007 Nil 4,000 3,64,000
November 2007 Nil 4,000 3,60,000
December 2007 Nil 4,000 3,56,000
January 2008 Nil 4,000 3,52,000
Feb 2008 Nil 4,000 3,48,000
March 2008 Nil 4,000 3,44,000
April 2008 Nil 4,000 3,40,000
May 2008 Nil 4,000 Nil
Total 4,00,000 64,000 87,20,000
Interest will be calculated as under:

8.5(8720000/12) = 61766.66 = 61767
Principal outstanding = 4,00,000-64,000 = 3,36,000
Total amount payable = 3,97,767
Note: No interest is payable for May 2008, as there will be no advance outstanding on the
last day of the month. (Chapter 3 of PAM Vol I)
(Distribution of Marks – For correct IBB=10 marks; for interest =10 marks)
Part B: Three questions of which two to be attempted Marks – 20 each

भाग B: तीि प्रश्ि जििमें से दो का प्रर्ास ककर्ा िािा है ।.
(20 अंक )
Question 2. (a) What is the “Annual Finance Accounts” of the Central Government?
Elucidate the main duties of an Accounting Authority with reference to
the Department of Posts. Who compiles the annual accounts of the
Department of Posts for incorporation into the combined Finance and
Revenue Accounts of the Central Government? (Marks 5+8+2)
(b) What are the major Heads of Accounts under which the receipts
and expenditure relating to Department of Posts are classified?
(Marks 5)
प्रश्ि 2. (a) केंद्र सरकार का "वार्र्मक र्वत्त लेखा" क्या हैं? डाक र्वभाग के संदभम र्ें
एक लेखा प्राग्रिकारी के र्ुख्य कतमव्यों को स्पष्ट करें । केंद्र सरकार के संयुक्त
र्वत्त और राजस्व खातों र्ें िासर्ल होने के सलए डाक र्वभाग के वार्र्मक खातों
को कौन संकसलत करता है ?
(5+8+2 अंक )
Page 2 of 9
(b) वो प्रिान खाते कौन से हैं लजसके अंतगमत डाक र्वभाग से संिग्रं ित
प्रालततयां और व्यय वगीकृत ककया जाता है ?
(5 अंक )
Ans 2. (a) The Ministry of Finance has to prepare Annual Finance Accounts of
the Central Government. These Accounts present the accounts of the receipts
and payments of the Government for the year, together with the financial
results disclosed by the Revenue and Capital Accounts, the accounts of the
public debt and the liabilities and assets of the Government concerned as
worked out from the balances recorded in the accounts. The duty of preparing
the Finance Accounts relating to the Union devolves on the Ministry of
Finance and all materials in respect of Postal Department must be furnished to
the Ministry of Finance in such form as is prescribed by the Ministry for
incorporation in the Finance Accounts and the responsibility for the facts and
figures contained in the materials so furnished devolves on the Secretary,
Department of Posts who has been declared as the Chief Accounting authority.
Critical scrutiny must be applied to the data collected from Headquarters
office and other Accounts Offices and ensure that no delay occurs in
furnishing the materials to the Ministry of Finance. (Rule 1.16 of Postal
Accounts Manual Vol I). (Marks 5)
The main duties of an Accounting authority are:

(1) To collect accounts of all the receipts and disbursements of his circle of
account.
(2) To transfer to other accounts circle the items pertaining to them which
originate in his circle, and adjust in his accounts the items transferred to
him by other Accounts Officers, and
(3) To make up a monthly detailed account for his account circle and forward
the same to the Director General.
The duties of preparing a monthly detailed account (under Major Heads) of

the Department and submitting an extract thereof to the Ministry of Finance
and the Controller General of Accounts, devolves on the Director General.
The GM/Directors/Dy. Directors of Accounts (Postal) are subordinate to the

Director General, in all matters affecting accounts and should refer to him all
questions bearing on the classification of receipts and charges. They should
not allow the opening of manuscripts Heads in the accounts without the
previous consent of the Director General.
The Circle Postal Accounts Officers subordinate to the Director General are
responsible for maintaining the details of outstanding balances in their books.
The duty of reviewing of these balances however devolves on the Postal Wing
of the Directorate. (Rule 1.18 to 1.20 of Postal Accounts Manual Vol I).
(Marks 5)
Page 3 of 9
The Director General also compiles the annual accounts of the Department of
Posts for incorporation into the combined Finance and Revenue Accounts of
the Central Government. He is also required to prepare annually
Appropriation Accounts relating to the Department. (Rule 1.17 of Postal
Accounts Manual Vol I)
(b) Receipts and expenditure relating to the Department of Posts are recorded
under the following Major Heads:
1. 1201 – Postal Receipts
2. 0049 – Interest Receipts
3. 2049 – Interest Expenditure
4. 3201 – Postal services
5. 5201 – Capital outlay on Postal services (Marks -2)
The transactions relating to the business managed by the Department on behalf

of the Central Government eg. Savings bank, cash certificates etc. are
recorded under various other heads included in the Remittances and Debt
sections of the accounts of the Central Government.
The detailed classification of accounts heads inclusive of Debt and

Remittances heads used in the Departmental accounts is given in the list of
accounts heads of the Postal Receipts and Disbursements, vide Appendix 5.
The transactions of Posts at offices and branches of the Reserve bank are
distinguished from other central transactions in the initial accounts and are
classified separately by each circle Postal Accounts Office. These transactions
are taken against the P&T accounts in the books of the Reserve Bank of India
direct. (Rule 1.21 to 1.23 of Postal Accounts Manual Vol I) (Marks 3)
Question 3. What are the important points which should be borne in mind at the
time of completing Internal Audit Inspection of a unit before submitting
inspection report to Director / Dy. Director of concerned PAO by the
Accounts Officer of Internal Audit Inspection Party. (20 Marks)
प्रश्ि 3. आन्तरिक नििीक्षण दल (Audit) के लेखा अधिकािी को एक र्ूनिट का
नििीक्षण पूणय कििे एवं रिपोटय को निदे शक/ उप निदे शक डाक लेखा को भेििे
के पूवय ककि-ककि मुख्र् बातों का ध्र्ाि िखिा चाहिए I
(20 अंक )
Ans 3. Rule 15.12 of Postal Account Manual Volume-I
Question 4. (a) Write short notes on

(i) Examination of Monthly Account (5 Marks)
(ii) Classified abstract (5 Marks)
(b) What are the different types of statistical returns in respect of
Savings Bank prescribed to be submitted by the PAO concerned to
Postal Directorate. (10 Marks)
प्रश्ि 4. (a) संक्षक्षप्त में हटपण्णी ललखें :-
Page 4 of 9
(i) मालसक लेखा का पिीक्षण (5 अंक )
(ii) वर्गीकृत साि (5 अंक )
(b) डाक लेखा कार्ायलर् द्वािा बचत बैंक से सम्बंधित नििायरित कौि-कौि
से संखखकीर् रिटिय डाक मिानिदे शालर् को भेिे िाते िैं I
(10 अंक )
Ans 4. (a) (i) Rule 3.20 of Postal Account Manual Volume-I

(ii) Rule 3.04 of Postal Account Manual Volume –I
(b) Rule 8.10 of Postal Account Manual Volume-II
Part C: Three questions of which two to be attempted. Marks – 20 each

भाग C: तीि प्रश्ि जििमें से दो का प्रर्ास ककर्ा िािा है ।.
(20 अंक )
Question 5. (a) What are the checks prescribed for the Disbursing Officer at the
time of making payment of pension? (Marks 10)
(b) Write a short note on undrawn pension and arrears of pension.
(Marks 5)
(c) Write a short note on Register of pension payment orders.
(Marks 5)
प्रश्ि 5. (a) पें िन का भुगतान करने के सर्य र्वतरण अग्रिकारी के सलए तनिामररत
चेक क्या है I
(10 अंक )
(b) अनाहररत पें िन और िकाया पें िन पर एक संक्षितत नोट सलखें।
(5 अंक )
(c) पें िन भुगतान आदे ि के रलजस्टर पर एक संक्षितत नोट सलखें ।
(5 अंक )
Ans 5. (a) Checks to be applied by the disbursing officer: On appearance of a

pensioner claiming payment of pension, his personal marks shall be checked
by the disbursing officer and the signature to the receipt shall be compared
with the facsimile of the signature taken on the Disburser’s portion of pension
payment order. If the pensioner cannot sign his name, his thump/great toe
impression of the receipt shall be compared with the original impression taken
on the order. In case of doubt, payment may be made on the strength of
resemblance between the pensioner and his photograph , where one is pasted
on the Disburser’s portion of PPO, pending final settlement of any question
which may arise about identification marks, signature or finger impression.
The accounts office of a Branch office shall in order help the branch
postmaster, send the photograph of the pensioners concerned to the Branch
postmaster, who should satisfy himself about the identity of the pensioner and
Page 5 of 9
verify his signature on the bill with that on the PPO. He will then send it his
account office after recording the fact of verification on the bill. The account
office should after thoroughly checking the particulars with its copy of the
PPO authorizes the payment on the bill and return it, with the least possible
delay to the branch office for payment.
The pensioner drawing pension for the first time shall be required to produce
his personal copy of the letter of GM/Director of Accounts (P) forwarding the
PPO to the Head postmaster and his signature of thump/greater toe
impression on the bill shall be compared with the specimen signature received
with the PPO and a note to this effect shall be recorded on the Disbursers half
of the order.
When a pensioner draws pension through another person, the Disbursing

Officer must take special precautions against fraudulent presentation of claims
and satisfy himself of the existence of pensioner and of the identity of the
payee before any payment is ordered and if he feels any suspicion, shall refer
it to the pensioner before payment. In so far the disbursing officer is
concerned, the authority of person to receive the payment of pension on behalf
of a pensioner shall be deemed to remain un-impaired until its termination, by
the death of the pensioner or otherwise becomes known to the disbursing
officer.
In view of the special risk of fraud involved in the payment of pension of

women who do not appear in public, special care shall be taken in the
identification of such pensioners. The descriptive rolls, when originally
prepared and he periodical certificates of the continued existence of such
women shall be attested by two or more persons of respectability in the town,
village known to the postmaster, who should further attest the certificates .
(Rule 114, 115 & 116 of Postal FHB Vol II) (Marks – 10)
(b) Undrawn pension and arrears: Unless the Government by general or

special orders direct otherwise, a pension remaining undrawn for more than
one year shall cease to be payable by the disbursing officers. If the pensioner
after appears , or claim is presented on his behalf, the Disbursing officer may
make the payment, but the arrears cannot be paid without the previous
sanction of the authority by whom the pension was sanctioned (To be
obtained through GM/Director of Accounts (P) concerned).
i. If the arrears relates to a pension to be paid for the first time or
ii. If the amount in arrears exceeds Rs.5,000
Provided that if a service pension undrawn for more than three years, it cannot
be paid without the authority GM/Director of Accounts (P). If the suspension
of payment is attributable to error or neglect by any government officer,
GM/DA(P) concerned may direct payment of arrears on his own authority.
Whenever an application for the payment of arrears of pension is forwarded to
the Postal Accounts office, the Postmaster should invariably furnish along
with the application, information regarding the date of last payment of pension
and the period to which it related.
(Rule 126 of Postal FHB VOL II) (Marks – 5)
Page 6 of 9
(c) Register of pension payment orders: The Postmaster will keep a register in
Form No 2 of the pension payment orders received by him. This register will
serve as an index to the files of order referred to in Rule 89. After seeing that a
new order is correctly entered in the register, the Postmaster will put his
initials in the column of Name of pensioner and rule a red ink line across the
page below the entry. The column of remarks will be blank as long as the
order of payment is in force. But when it is renewed under Rule 92 or both
portions of the orders are returned due to death, transfer or otherwise, which
cause strike it permanently of the list of pension under his payment, a note of
issue of renewed pension payment order or the date and cause of return should
be entered in black ink under Postmaster’s initials.
On receipt of intimation of death of a pensioner , prompt action will be taken

to record the fact in the register and on the Disburser’s half of PPO. Pensions
which are not granted for life are subject to special conditions eg. When they
are to cease on marriage or at a given age or under other specified
circumstances shall not be entered in the same register with other pensions,
but shall be recorded in special registers to be kept for the purpose. All PPO s
of such pensions will bear the letter “S” in addition to the number. Additional
column shall be opened in such registers to show clearly and precisely the
special limitations and conditions attached to each pension of this category.
(Rule 96 to 98 of Postal FHB Vol II) (Marks -5)
Question 6. (a) Write short notes on ‘cash account’ and ‘cash balance report’
submitted by HOs to PAO on 1st day of each month for previous month.
(5+5 Marks)
(b) Describe briefly ‘HO cash book’ and ‘Postmaster’s Balance Sheet’.
(5+5 Marks)
प्रश्ि 6. (a) ‘कैश अकाउं ट’ एवं ‘कैश बैलेंस रिपोटट ’ जो प्रधान डाकघिों द्वािा प्रत्येक
माह की पहली तािीख को (गत माह से सम्बंधधत) डाक लेखा कार्ाट लर् को
भेजा जाता है , पि संधिप्त धटपण्णी धलखें I
(5+5 अंक )
(b) ‘प्रधान डाकघि कैश बुक’ एवं ‘पोस्टमॉस्टि की बैलेंस
शीट’ का संधिप्त में वर्ट न किें I
(5+5 अंक)
Ans 6. (a) Rule 55 (a) to (d) of FHB Volume-II
(b) Rule 53 (a) and (b) of FHB Volume-II
Question 7. Comment on the following citing schedule number of financial power

and serial number of schedule of financial power etc.
(a) A Head of Circle procured an office equipment amounting Rs. 15
Lac on the advice of IFA. (5 Marks)
(b) A SSPOs sanctioned Rs. 6000/- for embedding of cash chest in a
S.O. of his Division. (5 Marks)
Page 7 of 9
(c) What is the maximum limit of financial power of Head of
Circle/Regional PMG in respect of purchase of Computers for
replacement under Non-scheme (erstwhile non-plan) expenditure?
(5 Marks)
(d) What is the financial power of SSPOs in respect of renting of
building for office use without FRAC in the following cities?
(5 Marks)
(i) ‘X’ Cities (erstwhile A-1 & A Cities)
(ii) ‘Y’ Cities (erstwhile B-1 & B Cities)
(iii) ‘Z’ Cities (erstwhile other cities)
प्रश्ि 7. निम्िललखखत पि अपिा मत प्रकट किते िुए ववत्तीर् शजततर्ों की अिुसूची
संख्र्ा तथा उसका क्रमांक अंककत किें I
(a) एक ‘डाक परिमंडलीर् प्रमुख’ (एच.ओ.सी.) द्वािा 15 लाख रुपर्े के
‘कार्ायलर् उपर्ोर्ग के उपकिणों’ को आन्तरिक ववत्त सलािकाि की सलाि से
क्रर् ककर्ा र्गर्ा I (5 अंक)
(b) एक प्रवि अिीक्षक डाकघि िे अपिे मंडल के अंतर्गयत एक उप डाकघि में
नतिोिी चि
ु वािे िे तु 6000/- रुपर्े स्वीकृत ककर्े I
(5 अंक)
(c) ‘नॉन स्कीम एक्सपें डीचि’ (पूवट नाधमत ‘नॉन-प्लान’) व्यय के तहत
प्रततस्थापन के तिए कंप्यूटर की खरीद के सं बंध में सतकिि प्रमुख / क्षेत्रीय
पीएमजी के तित्तीय शक्ति की अतधकतम सीमा क्या है
(5 अंक)
(d) 'धबना फेर्ि िें ट असेसमेंट कमेटी' (FRAC) के कार्ाट लर् प्रर्ोग हे तु भवन
तकराया पि लेने के सम्बन्ध में प्रवि अधीिक डाकघि की धवत्तीर् शक्तिर्ां
धनम्नधलक्तखत तितिन्न प्रकार के शहर ं हे तु क्या होगीं?
(5 अंक)
(i) ‘X’ शहि (पूवट नाधमत A-1 & A)
(ii) ‘Y’ शहि (पूवट नाधमत B-1 & B)
(iii) ‘Z’ शहि (पूवट नाधमत अन्य शहि)
Ans 7. (a) HOC has full power to purchase office equipments vide Sl. No.8 (b) (xxiii)
of Schedule of Financial powers ‘Schedule-II’. Hence procurement is
justified under financial rules.
(b) Sanction of SSPOs Rs. 6000/- for embedding cash chest in S.O. is
irregular as he has maximum financial powers in this regard Rs. 5000/-
vide Sl. No. 2 (b) of schedule of financial powers ‘Schedule-III’. Hence
action of SSPOs is not right.
(c) As per Sl.No. 11 (b) of schedule of financial powers ‘Schedule-II’, HOC /
RPMG’s has powers of purchase of Computers for replacement under
non-scheme expenditure of amount upto Rs. 10 Lacs
Page 8 of 9
(d) As per Sl. No. 3 (c) of Schedule of Financial Powers Schedule-III, SSPOs
has financial powers as under in respect of hiring rented building for office
use without of FRAC.
(i) ‘X’ Cities – 5000/-
(ii) ‘Y’ Cities – 4000/-
(iii) ‘Z’ Cities - 3000/-
Ans 7 (a) वित्तीय शवियों की अनुसूची, अनुसूची-II के क्रमाांक 8(b) (xxiii) के अनुसार
एच.ओ.सी. को इस सम्बन्ध में पूर्ण वित्तीय शवि प्राप्त है I अतः क्रय वनयम सांगत /वित्तीय
शवियों के अधीन है I
(b) प्रिर अधीक्षक डाक घर को वतजोरी चुनिाने हेतु वित्तीय शवियों की अनुसूची,
अनुसूची-III के क्रमाांक 2 (ब) अांतगणत रुपया अवधकतम 5000/- की वित्तीय शवि प्रदान
की गयी है ककन्तु प्रिर अधीक्षक डाकघर ने 6000/- की स्िीकृ वत प्रदान की है जो कक
उपरोि िर्र्णत वित्तीय शवियों के विरुद्ध है I
(c) वित्तीय शवियों की अनुसूची, अनुसूची-II के क्रमाांक 11(ब) के अनुसार एच.ओ.सी./
आर.पी.एम्.जी. को नॉन-स्कीम एक्सपेंडीचर अांतगणत बदलने हेतु कां प्यूटर क्रय करने की
अवधकतम सीमा 10 लाख रुपये तक है I
(d) वित्तीय शवियों की अनुसूची, अनुसूची-III के क्रमाांक 3 (स) के अनुसार सरकारी
प्रयोग हेतु वबना ऍफ़.आर.ऐ.सी. के भिन ककराये पर लेने हेतु वित्तीय शवियाां वनम्न प्रकार
से हैं :-
)i) ‘X’ शहर – 5000/- रुपये
(ii) ‘Y’ शहर – 4000/- रुपये
(iii) ‘Z’ शहर – 3000/- रुपये
Page 9 of 9
ANSWER KEY
PAPER IV – Telecom Accounts, USoF and Taxation
PART –A
Solution 1A:
Particulars Q1 Q2 Q3 Q4 Total Marking

Gross Revenue 10 15 15 10 50
Deductions Claimed 4 6 6 4 20
AGR as per Company 6 9 9 6 30
Deductions disallowed 0 2 2 1 5
AGR as per DoT 6 11 11 7 35 5 Marks
LF Due@8% 0.48 0.88 0.88 0.56 2.80 5 Marks
Solution 1B.
Computation of Total Income of Mr. Ramesh
Basic Salary 1050000

Dearness Allowance 60000
Transport Allowance 43200
Employer’s Contribution towards NPS 111000
Gross Salary Income 1264200
Less: Transport Allowance Exempt u/s 10 (19200)
Less: Interest on Housing Loan (200000)
Gross Total Income 1045000
Less: Deduction u/s 80C
LIC Premium 36500
CGEIS 1440 (37940)
Less: Deduction u/s 80CCD(1)
Employee’s Contribution to NPS (111000)
Less: Deduction u/s 80CCD(2)
Employer’s Contribution to NPS (111000)
Less: Deduction u/s 80D
Contribution to CGHS (6000)
Total Taxable Income 779060
Tax Liability
Up to Rs. 250000 NIL
On Rs. 250001 to 500000 @ 5% 12500
On balance Rs. 500001 to 779060 @ 20% 55812 68312
Add: Education Cess @ 2% 1366
Add: Secondary & Higher Education Cess @ 1% 683
Total Tax Liability 70361
PART -B
Solution 2(i) : Salient points of the Financial conditions contained in section

VI of this agreement are:
(a) USOF will provide subsidy support to CSC towards only towards Capital
expenditure (CAPEX).
(b) Estimated CAPEX subsidy payable to CSC for each Wi-Fi Chaupal with
8 Access Points is Rs. 2 Lakhs and the maximum CAPEX Subsidy payable to
CSC for 5000 Wi-Fi Chaupal shall be Rs. 100 Crores, exclusive of taxes. It
shall be released to CSC as per the following schedule-
• First instalment of 50% shall be released as mobilization advance;

• Second instalment of 40% shall be released on commissioning of the
50% of the physical target in a circle and after the mobilization advance
has been utilized;
• Last instalment of 10% shall be released after 100% commissioning of
the physical target in a circle and after the fund released in previous
two instalments has been utilized.
(c) CSC shall submit the figures of actual CAPEX incurred.

(d) OPEX shall be borne by CSC through collection of appropriate user
charges.
(e) Liquidated damages (LD) shall be levied on CSC for the Wi-Fi hotspots
not commissioned within the prescribed roll-out period, at the rate of 2.5% of
the monthly payable CAPEX Subsidy for each calendar month (or part
thereof) of delay, subject to the maximum LD of 10%.
(f) CSC is prohibited to receive any financial support towards CAPEX of
the scheme from any other source like State Government, independent
investors etc.
Solution 2 (ii) Liquidated damage is a predetermined amount of money that

must be paid as damages for failure to perform under a contract.
Three (3) Year old accounting/CDR record must be maintained by the service
providers. (2.5+2.5 marks)
Solution 2 (iii) CGST and SGST are for supplies within the state (intra-
State) and IGST is for Supplies made outside the state(inter-State). IGST
would be the combined rate of CGST and SGST. This should be shown
separately in the tax invoice. Eg: If for an intra state sale of timber tax to be
collected is 9% CGST and 9% SGST. If the timber is sold interstate, IGST
would be 18 %. GSTR-4 is Quarterly GST Return for compounding taxable
persons and GSTR-9 is Annual GST Return.
Solution 2 (iv) New Pension Scheme (NPS) is a contributory pension

system whereby contributions from subscribers along with matching
contributions from respective governments as an employer, are collected and
accumulated in an individual pension account of the employee.
Types of Account: under NPS, two types of accounts are available to a
subscriber i.e., Tier I & Tier II.
Tier I account – where subscriber and the Government contribute funds into
subscriber’s individual account. A subscriber needs to contribute 10% of his
Basic Pay and DA into Tier-I account on a mandatory basis every month,
which is invested along with the matching contribution from the employer.
The regular NPS contributions and the accumulated amounts are reflected in
PRAN of the employee while in service and shall be used at retirement for
procurement of pension. Contributions made to this account by employee as
well as employer is eligible for tax benefits under various section of Income
Tax Act 1961
Tier II account –it is a voluntary investment account from which employee is
free to withdraw the savings at any time unlike Tier I account. An active Tier I
account is a pre requisite for opening of a Tier II account. Since Tier II is a
voluntary savings account, the government does not contribute any amount
into Tier II account and no tax benefits are available for the contributions
made.
Solution 3 (i) : Capital expenditure (Capex) means all items of expenditure

incurred for survey, design, and implementation and commissioning of capital
assets for the provision of services under the agreement. Reimbursement
made to USP for the same is called as Capex Subsidy.
Operating expenses (Opex) are the costs for a company to run its business
operations on a daily basis like Rent, Salaries etc. Reimbursement made to
USP for the same is called as Opex Subsidy.
Centage are administrative charges in form of operative margin, charged by

service providers from USOF.
Solution 3 (ii) : All Yes
Solution 3 (iii) : Advantages of joining the NPS are as under:
Flexible- NPS offers a range of investment options and choice of Pension

Fund Manager (PFMs) for planning the growth of your investments in a
reasonable manner and see your money grow. Individuals can switch over
from one investment option to another or from one fund manager to another
subject, of course, to certain regulatory restrictions. The returns being totally
market-related.
Simple – Opening an account with NPS provides a Permanent Retirement

Account Number (PRAN), which is a unique number and it remains with the
subscriber throughout his lifetime.
Portable- NPS provides seamless portability across jobs and across locations,
unlike all current pension plans, including that of the EPFO. It would provide
hassle-free arrangement for the individual subscribers.
Regulated- NPS is regulated by PFRDA, with transparent investment norms,

regular monitoring and performance review of fund managers by NPS Trust.
System of investment
Under the NPS, individual savings are pooled in to a pension fund which are
invested by PFRDA regulated professional fund managers as per the approved
investment guidelines in to the diversified portfolios comprising of government
bonds, bills, corporate debentures and shares. These contributions would
grow and accumulate over the years, depending on the returns earned on the
investment made.
Ans 4 (i) : USOF stands for Universal Service Obligation Fund.
(A) Setting up of 5000 Wifi-Chaupals at Gram panchayats by CSC E-

Governance Services India Limited using BharatNet end-points.
(B) Setting up of 25000 Wi-Fi Hotspots by BSNL at its Rural Exchanges.
(C) Setting up of 200 Wi-Fi Hotspots at Rural Railway Stations by Railtel.
(D) Setting up of 200 Wi-Fi Hotspots at Gram Panchayats by BSNL using
BharatNet end points.
(Candidate may name any two of the above 4 schemes)
Objective of the BharatNet Scheme of the USOF is to provide broadband

connectivity over optical fibre to around 250000 Gram Panchayats of the
country. The scheme aims to extend minimum bandwidth of 100 Mbps on
sharing basis to each Gram panchayat.
Solution 4 (ii) : A subscriber shall be permitted to make partial withdrawal

not exceeding twenty-five percent (25%) of the contribution made by him in
his pension account (PRAN) excluding contributions made by employer for
any of the following purposes only:
a) For Higher education of his/her children including a legally adopted child.
b) For the marriage of his/her children, including a legally adopted child.
c) For the purchase/construction of residential house or flat. In case, the

subscriber already owns either individually or in the joint name a residential
house or flat, other than ancestral property, no withdrawal under these
regulations shall be permitted.
d) For Treatment of specified illnesses – suffered by subscriber, his legally

wedded spouse, children including a legally adopted child and dependent
parents.
The above withdrawal shall be subject to the condition that: a) The subscriber
should have been in NPS for at least ten years from the date of his or her
joining. b) Subscriber shall be allowed to withdraw a maximum of three (3)
times from the scheme and not less than a period of 5 years should have
elapsed from the last date of such withdrawal. However, the mandatory
requirement of 5 years having elapsed between two withdrawals shall not
apply in case of “treatment for prescribed illnesses” or in case of Withdrawal
arising out of exit from National Pension System due to the death of the
subscriber.
Solution 4 (iii) : Advantages to a taxpayer of registration under GST Act are

as under:
• He is legally recognized as supplier of goods or services.
• He is legally authorized to collect taxes from his customers and pass
on the credit of the taxes paid on the goods or services supplied to the
purchasers/recipients.
• He can claim Input Tax Credit of taxes paid and can utilize the same
for payment of taxes due on supply of goods or services.
• Seamless flow of Input Tax Credit from suppliers to recipients at the
national level. (Each point 2 marks)
PART -C
Solution 5 (i) : The House Rent Allowance deduction available is the least of
the following amounts:
• Actual HRA received;

• 50% of [basic salary + DA] for those living in metro cities (40% for non-
metros); or
• Actual rent paid less 10% of basic salary + DA (2 marks for each
point)
Solution 5 (ii) :
DDO shall deduct TDS on monthly basis and deposit the same to the
Government on or before 7th day of following month from the end of month in
which tax is deducted. However, for the month of March, tax shall be
deposited by 30th April following the end of the financial year.
Month of deduction Due Date for Payment of TDS

for Government
April to Feb 7th of following month
March 30th of following month
DDO will furnish quarterly TDS return within one month from the end of
quarter in Form 24Q and furnish a certificate in Form 16 detailing the
amount of TDS and other particulars.
Solution 5 (iii) : Time schedule of LF payment is as follows:
(i) During a Financial year starting from 1st of April and ending on 31st
March of next year, License fee is required to be paid by an Access Service
provider in 4 quarterly installments.
(ii) License Fee is to be paid for the first three quarters of any Financial
Year, within 15 days from the end of the said quarter. However, for the last
quarter of the financial year, the Licensee shall pay the License Fee by 25th
March on the basis of expected revenue for the quarter, subject to a minimum
payment equal to the revenue share paid for the previous quarter. The
Licensee shall then adjust and pay the difference between the advance
payment made and actual amount duly payable for the last quarter of the
financial year within 15 days of the end of the quarter.
(iii) The time schedule of LF payment is tabulated below-
Quarter Last date for LF

payment
1 (1st April to 30th June) 15th July
2 (1st July to 30th September) 15th October
3 (1st October to 31st December) 15th January
4 (1st January to 31st March) 25th March

Advance
4 (1st January to 31st March) Actual 15th April
Solution 5 (iv) : Bank Guarantee Provisions are as follows:
a. Under the Unified License, Telecom Licensees are required to submit

two types of Bank Guarantees which are Performance Bank Guarantee (PBG)
and Financial Bank Guarantee (FBG).
b. Both the guarantees are required to be submitted by the licensee for
each service & service area separately and of the amounts as mentioned in
Annexure II of the UL Agreement.
c. The guarantees are to be obtained by the licensee from the Scheduled
bank or Public financial institution duly authorized to issue such guarantees.
d. The proformas in which the PBG and FBG are to be submitted are
provided in the UL Agreement as Annexure III and IV respectively.
e. The PBGs are required to ensure that the licensee performs the terms
and conditions of the license agreement and complies with the instructions
issued by the licensor from time to time. The licensee has to keep the initially
submitted PBG valid throughout the currency of the agreement. However, the
value of the PBG may be increased by the licensor whenever any demand is
raised on the licensee for non-compliance of the terms and conditions of the
agreement, and the existing PBG doesn’t securitize the same fully.
f. The FBGs are required for the securitization of License Fee and other
dues not otherwise securitized. The amount of FBG is to be equivalent to the
estimated sum payable towards License fee for two quarters and other dues
not otherwise securitized. The amount of FBG is thus subject to periodic
review on six monthly-basis by the Licensor.
g. The licensee is required to renew the Bank guarantees at least one
month prior to their expiry, on its own, without any notice/demand from the
licensor. Its failure to do so is considered as violation of the terms and
conditions of the License agreement, and may attract encashment of the Bank
Guarantee.
Note for the examiner-

Point (vi) above mentions the formula, as it appears in UL agreement, for
calculating required BG amount. It may be noted that as per the detailed
instructions issued by DoT on the subject, the required amount of BG (A) is
calculated as per this formula- A=(B*2)+(B*2)/10, where B= Quarterly average
of LF payable for last 4 quarters.
The candidates may write any of the two formulas while answering this
question. Both the responses are to be considered as correct.
Solution 6 (i) :
a. Yes.
b. No, it is taxable as income from other sources.
c. It is taxable if received while in service. Leave encashment received at
the time of retirement is exempt in the hands of the Government employee.
d. Least/minimum of the following is exempt (Not taxable/deducted from
total HRA received)
i.Actual amount of HRA received
ii.Rent paid Less 10% of salary
iii.50% of salary if house taken on rent is situated in Kolkata, Chennai,
Mumbai and Delhi or 40 % of salary if the house is taken on rent is
NOT situated in Kolkata, Chennai, Mumbai and Delhi.
e. In the hands of a Government Employee Gratuity and PF receipts on
retirement is exempt from tax.
f. YES
g. Form16 is a certificate of TDS. Hence no need to issue Form16.
Solution 6 (ii) : Admissible deduction to be allowed by DDO to salaried

employees for FY 2017-18
(a) Deduction u/s 16(ii)

(b) Deduction u/s 16(iii)
(c) Deduction for House Rent Paid as per applicable provisions
(d) Interest on Housing Loan
(e) Deduction u/s 80C
(f) Deduction u/s 80CCC
(g) Deduction u/s 80CCD(1)
(h) Deduction u/s 80CCD(1B)
(i) Deduction u/s 80CCD(2)
(j) Deduction u/s 80CCG
(k) Deduction for Transport Allowance
(l) Deduction for Children Education Allowance/Hostel Allowance
(m) Deduction u/s 80D
(n) Deduction u/s 80DD
(o) Deduction u/s 80DDB
(p) Deduction u/s 80E
(q) Deduction u/s 80G
(r) Deduction u/s 80GG
(s) Deduction u/s 80GGA
(t) Deduction u/s 80U
Candidates can write any of the Five
Solution 6 (iii) :
a. Spectrum Usage Charges (SUC) is payable by the licensee as a fixed %

of its total Actual Adjusted Gross Revenue (AGR) i.e. Gross Revenue net of
permissible deductions. For example- If the applicable SUC rate is 5% and the
Actual AGR of a Service Provider is Rs. 2 Crore, then the payable SUC
amount is Rs. 10 lakh.
b. As per the provisions of NIA 2012, for the purpose of levy of SUC, there
is to be a minimum Annual AGR which is prescribed as 5% of the bid
amount. It means that if the successful bid of an Access Service Provider in
2012 spectrum auction was of Rs. 200 Crore, then the minimum annual AGR
for this bidder shall be Rs. 10 Crore.
c. SUC are then payable by the service provider on the basis of the
Minimum AGR or Actual AGR whichever is higher.
In our example-Actual AGR is 2 Crore, while Minimum AGR is Rs. 10 Crore.

Thus the SUC payable is 5% of Rs. 10 Crore i.e. Rs. 50 Lakh.
Solution 7 (i) : Provisions for penal interest
(i) Under the Unified License, any delay in payment of License Fee beyond
the stipulated period attracts penal interest at the rate which will be 2%
above the Prime Lending Rate (PLR) of State Bank of India existing as on the
1st April of the concerned FY.
(ii) The interest is compounded monthly and a part of the month shall be
reckoned as a full month for the purposes of calculation of interest.
Provisions for penalty

(i) In case, the total amount paid as quarterly License Fee for the 4 (four)
quarters of the financial year, falls short by more than 10% of the payable
License Fee, it shall attract a penalty of 50% of the entire amount of short
payment.
(ii) However, if such short payment is made good by the licensee on its own
within 60 days from the last day of the financial year, no penalty shall be
imposed.
Solution 7 (ii) : DDO shall deduct the TDS. TDS has to be deducted by any
person who is responsible for paying any income chargeable under head
“Salaries “at the time of payment. TDS has to be deducted on the estimated
income of employee at the average rate of Income-tax computed on the basis
of rates in force for that financial year. There is no tax on salary if the annual
salary of employee is below maximum amount not chargeable to tax.
Solution 7 (iii):
On attaining the age of superannuation
a. Where the subscriber who upon attaining the age of superannuation as

prescribed by the service rules applicable to him or her, retires, then at least
40% out of the accumulated pension wealth of such subscriber shall be
mandatorily utilized for purchase of annuity providing for a monthly or any
other periodical pension and the balance of the accumulated pension wealth,
shall be paid to the subscriber in lump sum. The Subscriber may choose to
purchase an annuity for an amount greater than 40 percent also.
b. Deferment of lump sum: The lump sum can be deferred which can be
withdrawn at any time between superannuation age and 70 वर्ष or every year till
age of 70 years, subscriber has to give in writing in the specified form at least
fifteen days before the attainment of age of superannuation, provided the
subscriber agrees to bear the maintenance charges of various intermediaries
like CRA, PFM etc.
c. Deferment of annuity: Annuity purchase can also be deferred for
maximum period of 3 years. Subscriber has to give in writing in the specified
form at least fifteen days before the attainment of age of superannuation. If
the death of the subscriber occurs before such due date of purchase of an
annuity after the deferment, the annuity shall mandatorily be purchased by
the spouse.
d. Where the accumulated pension wealth is equal to or less than Rs. 2.00
Lakh then subscriber has the Option to withdraw complete pension wealth
without purchasing of annuity.
Solution 7 (iii) (b) : Death before superannuation:
a. The subscriber who, before attaining the age of superannuation, dies,

then at least 80% out of the accumulated pension wealth of the subscriber
shall be mandatorily utilized for purchase of annuity similar to default
annuity and balance pension wealth shall be paid as lump sum to the
nominee or nominees or legal heirs, as the case may be, of such subscriber
b. If amount in the PRAN of the subscriber at the time of his death is
equal to or less than two lakh rupees, the nominee or legal heirs as the case
may be, shall have the option to withdraw the entire accumulated pension
wealth without requiring to purchase any annuity and upon such exercise of
this option the right of the family members to receive any pension or other
amounts under the National Pension System shall extinguish.
c. If the subscriber or the family members of the deceased subscriber,
upon his death, avails the option of additional relief on death or disability
provided by the Government, the Government shall have right to adjust or
seek transfer of the entire accumulated pension wealth of the subscriber to
itself. The subscriber or family members of the subscriber availing such
benefit shall specifically and unconditionally agree and undertake to transfer
the entire accumulated pension wealth to the Government.
भाग-क
उत्तर 1 (अ) :
वििरण Q1 Q2 Q3 Q4 कुल अंक

सकल राजस्ि 10 15 15 10 50
मांगी गई कटौतियां 4 6 6 4 20
कंपनी अनुसार ए जी आर 6 9 9 6 30
कटौतियां disallowed 0 2 2 1 5
DoT अनस
ु ार ए जी आर 6 11 11 7 35 5 अंक
लाइसेंस फी दे य @8% 0.48 0.88 0.88 0.56 2.80 5 अंक
उत्तर 1 (ब)
श्री रमेश की कुल आय की गणना
मल
ू िेिन 1050000
महं गाई भत्ता 60000
पररिहन भत्ता 43200
तनयोक्िा योगदान एन पी एस के ललए (Employer’s Contribution towards 111000
NPS)
सकल िेिन आय (Gross Salary Income) 1264200
घटाि (Less): पररिहन भत्ता u/s 10 (Transport Allowance Exempt u/s 10) (19200)
घटाि (Less): गह
ृ ऋण पर ब्याज ( Interest on Housing Loan) (200000)
सकल कुल आय (Gross Total Income) 1045000
घटाि (Less): कटौिी u/s 80C (Deduction u/s 80C)
एल आइ सी प्रीलमयम (LIC Premium) 36500
सी जी ई जी आई स (CGEGIS) 1440 (37940)
घटाि (Less): कटौिी u/s 80CCD(1) (Deduction u/s 80CCD(1))
कममचारी योगदान एन पी एस के ललए (Employee’s (111000)

Contribution to NPS)
घटाि (Less): कटौिी u/s 80CCD(2) (Deduction u/s 80CCD(2))
तनयोक्िा योगदान एन पी एस के ललए (Employer’s (111000)
Contribution towards NPS)
घटाि (Less): कटौिी u/s 80D (Deduction u/s 80D)
सी जी एच स योगदान (Contribution to CGHS) (6000)
कुल कर दे य आय (Total Taxable Income) 779060
कर दे यिा (Tax Liability)
Rs. 250000 िक (Up to Rs. 250000) NIL
Rs. 250001 to 500000 @ 5% 12500
शेष (Balance) Rs. 500001 to 779060 @ 20% 55812 68312
जोड़ (Add): लशक्षा कर @ 2% (Education Cess @ 2%) 1366
जोड़ (Add): माध्यलमक ि उच्च लशक्षा कर (Secondary & 683
Higher Education Cess @ 1%
पण
ू म कर दे यिा (Total Tax Liability) 70361
भाग-ख
उत्तर 2 (i) : इस समझौिे की खंड VI में तनहहि वित्तीय शिों के मुख्य बबंद ु हैं:
(ए) यूएसओएफ सीएससी को केिल पूंजी व्यय (CAPEX) की सब्ब्सडी का समर्मन प्रदान
करे गा।
(बी) 8 एक्सेस पॉइंट्स के सार् प्रत्येक िाई-फाई चौपाल के ललए सीएससी को दे य अनुमातनि
पूंजी व्यय (CAPEX) सब्ब्सडी 2 लाख रुपये है और 5000 िाई-फाई चौपाल के ललए सीएससी
को पूंजी व्यय (CAPEX) की दे य अधिकिम सब्ब्सडी करों के अनन्य 100 करोड़ होगी | इसे
तनम्नललखखि सारणी के अनुसार सीएससी को जारी ककया जाएगा –
• 50% की पहली ककश्ि को mobilization अधिम के रूप में जारी ककया जाएगा ;
• 40% की दस
ू री ककस्ि एक सकमल में भौतिक लक्ष्य के 50% के पूरा होने पर िर्ा
mobilization अधिम का उपयोग करने के बाद;
• 10% की अंतिम ककश्ि एक सकमल में भौतिक लक्ष्य के 100% कमीशन के बाद और
वपछले दो ककश्िों में जारी ककए गए फंड का उपयोग होने के बाद की जाएगी ।
(सी) सीएससी िास्िविक पंज

ू ी व्यय (CAPEX) के आंकड़े जमा करे गा।
(डी) OPEX उधचि उपयोगकिाम शुल्क के संिह के माध्यम से सीएससी द्िारा िहन ककया
जाएगा।
(ई) प्रत्येक कैलें डर माह (या उसके हहस्से) के ललए मालसक दे य पूंजी व्यय (CAPEX) सब्ब्सडी
के 2.5% की दर से तनिामररि रोल-आउट अिधि के भीिर शुरू नहीं ककए गए िाई-फाई चौपाल
के ललए सीएससी पर पररतनिामररि नक
ु सान (liquidated damage) लगाया जाएगा।
पररतनिामररि नुकसान (liquidated damage) की अधिकिम राशी दे य पूंजी व्यय (CAPEX) की
10% होगी ।
(एफ) सीएससी को राज्य सरकार, स्ििंत्र तनिेशकों आहद जैसे ककसी अन्य स्रोि से योजना के
पूंजी व्यय (CAPEX) के ललए कोई वित्तीय सहायिा प्राप्ि करने के ललए तनवषद्ि है ।
उत्तर 2 (ii) : पररसमापन हजामना: एक पूिम तनिामररि रालश है जो अनुबंि के अनुसार कायम न
कर पाने की ब्स्र्ति में हजामने स्िरूप दे ना पड़िा है I
OSR I: मांग सूचना
OSR II: फंड प्राधिकृि/ऑर्राइजेशन हे िु
OSR III: सेटलमें ट िर्ा भुगिान सूचना
3 साल पुराने लेखा सीडीआर ररकॉडम सविमस प्रोिाइडर द्िारा रखे जाना आिश्यक है ।
उत्तर 2 (iii) : एसजीएसटी िर्ा सीजीएसटी राज्य में की गई सप्लाई िर्ा आईजीएसटी अंिर
राज्य सप्लाई की दशा में चाजम ककया जािा है ।
आईजीएसटी एसजीएसटी िर्ा सीजीएसटी की संयुक्ि दर होिी है I इसे टै क्स बबल में अलग
से हदखाया जाना चाहहएI जैसे राज्य में लकड़ी की बबक्री पर पर 9% सीजीएसटी िर्ा 9%
जीएसटी िसल
ू ा जाएगा I अंिर राज्य बबक्री पर आईजीएसटी 18% िसल
ू ा जाएगा I
जीएसटीआर 4: कंपाउं डडंग के इच्छुक व्यब्क्ि के द्िारा भरी जाने िाली त्रैमालसक जीएसटी
वििरणी है जीएसटीआर 9: िावषमक जीएसटी वििरण है I
उत्तर 2 (iv) : नई पें शन योजना (एनपीएस) एक contributory पें शन प्रणाली है , ब्जससे
तनयोक्िा के रूप में संबंधिि सरकारों से लमलिे-जुलिे योगदान के सार् िाहकों से योगदान
एकबत्रि ककया जािा है और कममचारी के व्यब्क्िगि पें शन खािे में जमा ककया जािा है ।
खािे के प्रकार: एनपीएस के िहि, िाहक के ललए दो प्रकार के खािे उपलब्ि हैं , जैसे हटयर I
(Tier I) और हटयर II (Tier II) ।
टायर I खािा - जहां िाहक और सरकार, िाहक के व्यब्क्िगि खािे में िन का योगदान
करिे हैं। एक िाहक को अपने मूल िेिन और डीए का 10% हर महीने एक अतनिायम आिार
पर हटयर -I खािे में योगदान करने की आिश्यकिा होिी है , ब्जसे तनयोक्िा से लमलान करने
िाले योगदान के सार् तनिेश ककया जािा है । तनयलमि एनपीएस योगदान और संधचि रालश
कममचारी के PRAN में सेिा के दौरान प्रतिबबंबबि होिी है और पें शन की खरीद के ललए
सेिातनिवृ त्त पर उपयोग की जाएगी। कममचारी और तनयोक्िा द्िारा इस खािे में ककए गए
योगदान आयकर अधितनयम 1961 के विलभन्न िगों के िहि कर लाभ के ललए पात्र हैं
हटयर II खािा -यह एक स्िैब्च्छक तनिेश खािा है , ब्जससे कममचारी, हटयर I खािे के विपरीि,
ककसी भी समय बचि िापस लेने के ललए स्ििंत्र है । एक सकक्रय हटयर I खािा एक हटयर II
खािा खोलने के ललए एक पूिम आिश्यकिा है । चकूं क हटयर II एक स्िैब्च्छक बचि खािा है ,
इसललए सरकार ककसी भी रालश का हटयर II खािे में योगदान नहीं दे िी है और योगदान के
ललए कोई भी कर लाभ उपलब्ि नहीं है ।
उत्तर 3 (i) :
पूंजीगि सब्ब्सडी: अनुबंि के अंिगमि सेिाओं के प्राििान हे िु पूंजी संपवत्तयों के सिे, डडजाइन,
कायामन्ियन िर्ा चालू करने में लगे सभी खचे पूंजीगि खचे कहलािे हैंI इनका USOF द्िारा
USP को भुगिान ही पूंजीगि सब्ब्सडी कहलािा है
राजस्ि सब्ब्सडी: कंपनी द्िारा बबजनेस चलाने हे िु हुए ककए गए दै तनक खचे जैसे ककराया,
िेिन इत्याहदI इनका USOF द्िारा USP को भुगिान ही राजस्ि सब्ब्सडी कहलािा है I सेंटेंज:
ऑपरे हटंग माब्जमन के रूप में यूएसओएफ से सविमस प्रोिाइडर द्िारा चाजम ककए जाने िाला
प्रशासतनक चाजमI
उत्तर 3 (ii) : सभी हां

उत्तर 3 (iii) : एनपीएस से जुड़ने के लाभ तनम्नललखखि हैं:
लचीला: एनपीएस विलभन्न प्रकार के तनिेश विकल्प िर्ा िर्ा अंशदािा के तनिेश की
िाककमक िरीके समद्
ृ धि की योजना, पें शन फंड मैनेजर के चयन का विकल्प दे िा है I अंशदािा
विलभन्न तनिेश विकल्प या फंड मैनेजर को तनयमों के अनुसार बदल सकिा है I लाभ पूणि
म या
बाजार से जुड़े हुए हैंI
आसान: खािा खोलने पर एनपीएस एक विशेष पी आर ए एन नंबर उपलब्ि करिािा है जो

जीिन भर समान रहिा है I
िहनीय(पोटे बल): एनपीएस विलभन्न नौकररयों, विलभन्न स्र्ानों पर तनबामि पोहटम बबललटी
उपलब्ि करिािा है I ििममान पें शन योजना जैसे EPFO से अलग यह अंशदािा को कष्ट
मक्
ु ि व्यिस्र्ा उपलब्ि करिािा है I
वितनयलमि: यह पीएफआरडीए द्िारा वितनयलमि है I
पारदशी: तनिेश नॉम्सम, तनयलमि मॉतनटररंग िर्ा फंड मैनेजर का प्रदशमन एनपीएस ट्रस्ट
द्िारा ककया जािा है एनपीएस के अंिगमि एक पें शन फंड इकट्ठा ककया जािा है ब्जसे
पीएफआरडीए तनयलमि फंड मैनेजर द्िारा तनयमों के अनुसार एक विविििा भरे पोटम फोललयो
में ब्जसमें सरकारी बांड, बबल, कॉपोरे ट ऋण पत्र िर्ा अंश होिे हैं , में तनिेश ककया जािा है I
इससे अंशदान तनिेश में प्राप्ि लाभ के अनुसार बढें गे िर्ा इकट्ठे होिे जाएंगेI
उत्तर 4 (i) : (I) USOF का फुल फॉमम (यतू निसमल सविमस ऑब्ब्लगेशन फंड) है ।
(II) िाई-फाई हॉटस्पॉट स्कीम तनम्नललखखि हैं:
(ए) भारिनेट अंि बबंदओ

ु ं का उपयोग कर सीएससी ई-गिनेंस सविमसेज इंडडया लललमटे ड द्िारा
िाम पंचायिों में 5000 िाईफाई-चौपाल की स्र्ापना।
(बी) बीएसएनएल द्िारा अपने िामीण एक्सचें जों में 25000 िाई-फाई हॉटस्पॉट की स्र्ापना।
(सी) रे लटे ल द्िारा िामीण रे लिे स्टे शनों पर 200 िाई-फाई हॉटस्पॉट की स्र्ापना।
(डी) भारिनेट अंि बबंदओ

ु ं का उपयोग कर बीएसएनएल द्िारा िाम पंचायिों में 200 िाई-
फाई हॉटस्पॉट की स्र्ापना।
(अभ्यर्ी उपयक्
ुम ि 4 योजनाओं में से ककसी दो का नाम दे सकिे हैं)
(iii) यूएसओएफ की भारिनेट योजना का उद्दे श्य दे श के लगभग 250000 िाम पंचायिों को
ऑब्प्टकल फाइबर पर ब्रॉडबैंड कनेब्क्टविटी प्रदान करना है । इस योजना का उद्दे श्य प्रत्येक
िाम पंचायि को साझा आिार पर 100 एमबीपीएस की न्यूनिम बैंडविड्र् प्रदान करना है ।
उत्तर 4 (ii) : तनम्नललखखि में से ककसी भी उद्दे श्य के ललए एक िाहक को अपने पें शन खािे
(पीआरएएन) में ककए गए योगदान, तनयोक्िा द्िारा ककए गए योगदानों को छोड़कर, पच्चीस
प्रतिशि (25%) से अधिक तनकालने की अनम
ु ति नहीं दी जाएगी|
ए) कानूनी रूप से अपनाए गए बच्चे सहहि अपने बच्चों की उच्च लशक्षा के ललए।
बी) कानूनी रूप से अपनाए गए बच्चे सहहि, उनके बच्चों के वििाह के ललए।
सी) आिासीय घर या फ्लैट की खरीद / तनमामण के ललए। यहद िाहक के पास पहले से ही
व्यब्क्िगि रूप से या संयुक्ि नाम में , वपि ृ संपवत्त के अलािा, एक आिासीय घर या फ्लैट है
िो, इन तनयमों के िहि तनकासी की अनुमति नहीं दी जाएगी।
डी) तनहदम ष्ट बीमाररयों के इलाज के ललए – िाहक, उनके कानन

ू ी रूप से वििाहहि पति /
पत्नी, कानूनी रूप से अपनाए गए बच्चे सहहि उनके बच्चों और आधश्रि मािा-वपिा के पीडड़ि
होने पर I
उपयक्
ुम ि तनकासी इस शिम के अिीन होगी कक: ए) िाहक अपने शालमल होने की िारीख से
कम से कम दस िषों के ललए एनपीएस में होना चाहहए र्ा। बी) सब्सक्राइबर को योजना से
अधिकिम िीन (3) बार िापस लेने की अनुमति दी जाएगी और इस िरह की दो तनकासी के
बीच का अंिराल 5 साल की अिधि से कम नहीं होनी चाहहए। हालांकक, दो तनकासी के बीच 5
साल के अन्िराल की अतनिायम आिश्यकिा "तनिामररि बीमाररयों के इलाज" या िाहक की
मत्ृ यु के कारण राष्ट्रीय पें शन प्रणाली से बाहर तनकलने के कारण होने िाली तनकासी के
मामले में लागू नहीं होगी।
उत्तर 4 (iii) : जीएसटी के अंिगमि पंजीकरण के तनम्न लाभ हैं :
क करदािा को उसे माल िर्ा सेिाओं की आपतू िम हे िु िैिातनक रूप में मान्यिा होिी है I
ख उस को भग
ु िान से कर िसल
ू ी िर्ा खरीददार/प्राप्िकिाम को खरीदे गए माल ि सेिाओं
के कर का क्रेडडट पास करने की िैिातनक स्िीकृति होिी है I
ग िह भग
ु िान ककए गए कमों के ललए इनपट
ु टै क्स क्रेडडट मांग सकिा है िर्ा उसका
प्रयोग माल िर्ा सेिाओं पर दे य कर के भग
ु िान में कर सकिा है I
घ राष्ट्रीय स्िर पर आपतू िमकिाम से खरीददार के इनपट
ु टै क्स क्रेडडट का तनबामि प्रभाि
भाग-ग
उत्तर 5 (i) : मकान ककराया भत्ता कटौिी तनम्न में से न्यन

ू िम रालश होिी है
क: िास्िविक मकान ककराया भत्ता प्राब्प्ि

ख: आिारभूि िेिन िर्ा महं गाई भत्ते का 50% मेट्रो शहर/ 40 प्रतिशि गैर मेट्रो शहर
ग: आिारभूि िेिन िर्ा महं गाई भत्ते के 10% से ज्यादा हदया गया ककराया
उत्तर 5 (ii) : डीडीओ द्िारा मालसक आिार पर कर की कटौिी कर के उसे अगले माह की 7
िारीख से पि
ू म सरकारी कोष में जमा कराना चाहहए, परं िु माचम माह का कर वित्तीय िषम की
समाब्प्ि के बाद 30 अप्रैल िक जमा कराना होिा है I
कटौिी माह सरकारी कोष में टी डी एस जमा करने

की िारीख
अप्रैल से फरिरी अधिम माह की 7 िारीख
माचम अधिम माह की 7 िारीख
डीडीओ फॉमम 24 क्यू में तिमाही के अंि से एक महीने के भीिर त्रैमालसक टीडीएस ररटनम
प्रस्िि
ु करे गा और टीडीएस और अन्य वििरणों की रालश का प्रमाण पत्र वििरण 16 में
प्रस्िुि करे गा।
उत्तर 5 (iii) : एलएफ भुगिान की समय साररणी-
(i) 1 अप्रैल से शुरू होने िाले वित्तीय िषम के दौरान एिं अगले िषम 31 माचम को समाप्ि होने
िाले वित्तीय िषम के दौरान एक्सेस सेिा प्रदािा (Access Service Provider) द्िारा 4 तिमाही
ककस्िों में लाइसेंस शुल्क का भुगिान करना आिश्यक है ।
(ii) ककसी भी वित्तीय िषम के पहले िीन तिमाहहयों के ललए लाइसेंस शल्
ु क का भग
ु िान उस
वित्तीय तिमाही के अंि से 15 हदनों के भीिर ककया जाना है । हालांकक, वित्तीय िषम की आखखरी
तिमाही के ललए, लाइसेंसिारक, तिमाही के ललए अपेक्षक्षि राजस्ि के आिार पर 25 माचम िक
लाइसेंस शुल्क का भुगिान करे गा, जो की वपछले तिमाही के ललए भुगिान ककए गए राजस्ि
हहस्से से कम नहीं होगा । लाइसेंसिारक िब तिमाही के अंि के 15 हदनों के भीिर वित्तीय
िषम की अंतिम तिमाही के ललए अधिम भग
ु िान एिं दे य िास्िविक रालश के बीच के अंिर को
समायोब्जि कर भुगिान करे गा।
(iii) एलएफ भग
ु िान का समय साररणी नीचे सारणीबद्ि है -
तिमाही LF भुगिान की अंतिम तिधर्
1 (1st अप्रैल से 30th जून) 15 जुलाई
2 (1st जुलाई to 30th लसिंबर) 15 ओक्टोबर
3 (1st ओक्टोबर to 31st हदसम्बर) 15 जनिरी
4 (1st जनिरी to 31st माचम) अधिम 25th माचम
4 (1st जनिरी to 31st माचम) िास्िविक 15th अप्रैल
उत्तर 5 (iv) : (i) एकीकृि लाइसेंस के िहि, दरू संचार लाइसेंसिारकों को दो प्रकार की बैंक
गारं टी जमा करने की आिश्यकिा है जो परफॉरमें स बैंक गारं टी (पीबीजी) और वित्तीय बैंक
गारं टी (एफबीजी) हैं।
(ii) लाइसेंसिारक द्िारा यूएल समझौिे के अनुलग्नक II में उल्लेखखि रालश और प्रत्येक सेिा
और सेिा क्षेत्र के ललए अलग अलग दोनों गारं टी जमा की जानी आिश्यक हैं।
(iii) ऐसी गारं टी जारी करने के ललए अधिकृि अनस

ु धू चि बैंक या सािमजतनक वित्तीय संस्र्ान
से लाइसेंसिारक द्िारा गारं टी प्राप्ि की जानी चाहहए।
(iv) ब्जन प्रोफोमाम में पीबीजी और एफबीजी जमा ककए जाने हैं , िे क्रमशः अनल
ु ग्नक III और
IV के रूप में यूएल समझौिे में प्रदान ककए गए हैं ।
(v) पीबीजी यह सुतनब्श्चि करने के ललए आिश्यक है कक लाइसेंसिारक लाइसेंस समझौिे के

तनयम और शिों का पालन करिा है और समय-समय पर लाइसेंसकिाम द्िारा जारी तनदे शों
का पालन करिा है। लाइसेंसिारक को प्रारं लभक रूप से प्रस्िुि पीबीजी को समझौिे की
अिधि के दौरान िैि रखना होगा। हालांकक समझौिे के तनयमों और शिों के अनुपालन के
ललए और अगर मौजूदा पीबीजी इसे पूरी िरह से सुरक्षक्षि नहीं करिा है िब lisensor
पीबीजी की राशी बढा सकिा है ।
(vi) एफबीजी लाइसेंस शुल्क और अन्य बकाया रालश के सुरक्षा के ललए आिश्यक हैं जो
अन्यर्ा सुरक्षक्षि नहीं हैं । एफबीजी की रालश दो तिमाहहयों के ललए दे य लाइसेंस शुल्क की
अनम
ु ातनि रालश और अन्य बकाया रालश जो अन्यर्ा सरु क्षक्षि नहीं है के बराबर होगी। इस
प्रकार एफबीजी की रालश lisensor द्िारा छह मालसक आिार पर आिधिक समीक्षा के अिीन
है ।
(vii) लाइसेंसिारक को lisensor से ककसी भी नोहटस / मांग के बबना, अपनी बैंक गारं टी
समाब्प्ि से कम से कम एक महीने पहले निीनीकृि करने की आिश्यकिा होिी है । ऐसा
करने में इसकी विफलिा को लाइसेंस समझौिे के तनयमों और शिों का उल्लंघन माना जािा
है , और बैंक गारं टी का नकदीकरण ककया जा सकिा है ।
परीक्षक के ललए नोट-
प्िाइंट (vi) उपयक्

ुम ि बीजी रालश की गणना के ललए, सत्र
ू ों का उल्लेख करिा है , जैसा कक यह
यूएल समझौिे में हदखाई दे िा है । यह ध्यान हदया जा सकिा है कक विषय पर डीओटी द्िारा
जारी ककए गए विस्िि
ृ तनदे शों के अनुसार, बीजी (ए) की आिश्यक रालश इस सूत्र के अनुसार
गणना की जािी है - ए = (बी * 2) + (बी * 2) / 10, जहां बी = वपछले 4 तिमाहहयों के ललए
दे य एलएफ का त्रैमालसक औसि।
उम्मीदिार इस सिाल का जिाब दे िे हुए दो सूत्रों में से ककसी एक को ललख सकिे हैं। दोनों
प्रतिकक्रयाओं को सही माना जाना चाहहए।
उत्तर 6 (i) :
क. हां।
ख. नहीं, यह अन्य स्रोिों से आय के रूप में कर योग्य है ।
ग. सेिा के दौरान प्राप्ि होने पर यह कर योग्य है । सेिातनिवृ त्त के समय प्राप्ि नकद
रालश सरकारी कममचारी के हार्ों कर मुक्ि है ।
घ. तनम्नललखखि में से न्यूनिम कर मुक्ि है (कर योग्य नहीं या कुल एचआरए से
कटौिी योग्य
▪ प्राप्ि एचआरए की िास्िविक रालश
▪ मकान ककराया की भुगिान की रालश minus िेिन का 10%
▪ अगर ककराए पर ललया गया घर कोलकािा, चेन्नई, मुंबई या हदल्ली में ब्स्र्ि है
िो िेिन का 50% या अगर ककराए पर ललया गया घर कोलकािा, चेन्नई, मुंबई
या हदल्ली में ब्स्र्ि नहीं है िो िेिन का 40%
ड. सरकारी कममचारी द्िारा सेिातनिवृ त्त पर प्राप्ि िैच्युइटी और पीएफ कर मुक्ि है |
च. हां |
छ. फॉमम 16 टीडीएस का प्रमाण पत्र है । इसललए फॉमम 16 जारी करने की कोई आिश्यकिा
नहीं है ।
उत्तर 6 (ii) : वित्त िषम 2017-18 के ललए िेिनभोगी कममचाररयों को डीडीओ द्िारा स्िीकायम
कटौतियां हैं :
(ए) कटौिी U/S 16 (ii)
(बी) कटौिी U/S 16 (iii)
(सी) लागू प्राििानों के अनुसार भुगिान ककए गए हाउस ककराए पर कटौिी
(डी) आिास ऋण पर ब्याज
(ई) कटौिी U/S 80 सी

(एफ) कटौिी U/S 80 सीसीसी
(जी) कटौिी U/S 80 सीसीडी (1)
(एच) कटौिी U/S 80 सीसीडी (1 बी)
(i) कटौिी U/S 80 सीसीडी (2)
(जे) कटौिी U/S 80 सीसीजी
(के) पररिहन भत्ता के ललए कटौिी
(एल) बच्चों के लशक्षा भत्ता / छात्रािास भत्ता के ललए कटौिी
(एम) कटौिी U/S 80 डी
(एन) कटौिी U/S 80 डीडी
(ओ) कटौिी U/S 80 डीडीबी
(पी) कटौिी U/S 80 ई
(क्य)ू कटौिी U/S 80 जी
(आर) कटौिी U/S 80 जीजी
(एस) कटौिी U/S 80 जीजीए
(टी) कटौिी U/S 80 यू
उम्मीदिार ऊपर में से ककसी पांच को ललख सकिे हैं
उत्तर 6 (iii) :
क. स्पेक्ट्रम उपयोग शुल्क (एसयूसी) लाइसेंसिारक द्िारा अपने कुल िास्िविक

समायोब्जि सकल राजस्ि (एजीआर) के तनब्श्चि % के रूप में दे य है। सकल राजस्ि से
अनुमि कटौिी घटाने के बाद समायोब्जि सकल राजस्ि (एजीआर ) प्राप्ि होिा है ।
उदाहरण के ललए- यहद लागू एसयस
ू ी दर 5% है और सेिा प्रदािा का िास्िविक एजीआर 2
करोड़ रुपये है , िो दे य एसयूसी रालश 10 लाख रुपये होगी।
ख. एनआईए 2012 के प्राििानों के अनुसार, एसयूसी के लेिी के उद्दे श्य के ललए, न्यूनिम
िावषमक एजीआर होना है जो बोली रालश का 5% के रूप में तनिामररि ककया गया है । इसका
मिलब है कक यहद 2012 स्पेक्ट्रम नीलामी में एक एक्सेस सेिा प्रदािा की सफल बोली 200
करोड़ रुपये है िो इस बोलीदािा के ललए न्यूनिम िावषमक एजीआर 10 करोड़ रुपये होगी I
ग. िब सेिा प्रदािा द्िारा एसयस
ू ी, न्यन
ू िम एजीआर या िास्िविक एजीआर जो भी
अधिक हो, के आिार पर दे य होगा ।
घ. हमारे उदाहरण में - िास्िविक एजीआर 2 करोड़ है , जबकक न्यूनिम एजीआर 10
करोड़ रुपये है , इस प्रकार दे य एसयूसी 10 करोड़ रुपये का 5% है यानी 50 लाख रुपये।
उत्तर 7 (i) : दं डात्मक ब्याज के ललए प्राििान
(i) एकीकृि लाइसेंस के िहि, तनिामररि अिधि से परे लाइसेंस शल्

ु क के भग
ु िान में हुई दे री
दं डात्मक ब्याज को आकवषमि करिी है जो की सम्बंधिि वित्तीय िषम की 1 अप्रैल को भारिीय
स्टे ट बैंक की प्राइम लेंडडंग रे ट (पीएलआर) से 2% अधिक होगी ।
(ii) ब्याज की गणना मालसक चक्रिद्

ृ धि की दर से होगी एिं महीने का एक हहस्सा परू े महीने
के रूप में माना जाएगा।
जुमामने के ललए प्राििान
(i) यहद वित्तीय िषम के 4 (चार) तिमाहहयों के ललए त्रैमालसक लाइसेंस शल्
ु क के रूप में भग
ु िान
की गई कुल रालश दे य लाइसेंस शुल्क के 10% से कम हो जािी है , िो यह कम भुगिान की
पूरी रालश का 50% जुमामना आकवषमि करे गी ।
(ii) हालांकक, अगर वित्तीय िषम के आखखरी हदन से 60 हदनों के भीिर लाइसेंसिारक द्िारा इस
िरह के कम भुगिान को अदा कर हदया जािा है , िो कोई जुमामना नहीं लगाया जाएगा।
उत्तर 7 (ii) : डीडीओ स्रोि पर कर कटौिी करें गेI िेिन मद के अंिगमि भग

ु िान करने िाला
कोई भी व्यब्क्ि भग
ु िान के समय स्त्रोि पर कर की कटौिी के ललए ब्जम्मेदार है I टीडीएस
संभाविि आय का पर उस वित्त िषम में लागू कर के औसि दर पर काटा जाना चाहहएI यहद
कममचारी का िावषमक िेिन, कर के योग्य अधिकिम आय से कम होगा िो कोई कर दे य नहीं
होगाI
उत्तर 7 (iii) :
a) अधिशेष/ सुपरन्यूएशन की उम्र प्राप्त करने पर
(ए) जहां िाहक, उसके ललए लागू सेिा तनयमों द्िारा तनिामररि सुपरन्यूएशन की उम्र प्राप्ि
करने पर, सेिातनित्त
ृ होिे हैं, िो इस िरह के िाहक की जमा पें शन संपवत्त से कम से कम
40% अतनिायम रूप से िावषमकी की खरीद के ललए उपयोग ककया जाएगा | इस िरह के
उपयोग के बाद संधचि पें शन संपवत्त का शेष भाग िाहकों को एकमुश्ि भुगिान कर हदया
जाएगा। िाहक 40 प्रतिशि से अधिक की रालश के ललए िावषमकी खरीदना चन
ु सकिा है ।
(बी) एकमश्ु ि रालश का तनपटारा: एकमश्ु ि रालश का भग

ु िान defer ककया जा सकिा है और
ब्जसे ककसी भी समय सुपरन्यूएशन और 70 िषम की उम्र के बीच या 70 साल की उम्र िक
हर िषम िापस ललया जा सकिा है | इस आशय की सुचना िाहक को सप
ु रन्यूएशन की उम्र
की प्राब्प्ि से कम से कम पंद्रह हदन पहले तनहदम ष्ट रूप में ललखखि में दे ना होगा, बशिे िाहक
सीआरए, पीएफएम इत्याहद जैसे विलभन्न मध्यस्र्ों के रखरखाि शल्
ु क सहन करने के ललए
सहमि हों।
(सी) िावषमकी का स्र्धगिकरण: िावषमक खरीद भी 3 साल की अधिकिम अिधि के ललए

स्र्धगि कर दी जा सकिी है । इस आशय की सच
ु ना िाहक को सप
ु रन्यए
ू शन की उम्र की
प्राब्प्ि से कम से कम पंद्रह हदन पहले तनहदम ष्ट फॉमम में ललखखि में दे ना होगा। यहद िाहक
की मत्ृ यु स्र्धगिकरण के बाद िावषमकी की खरीद की ऐसी दे य तिधर् से पहले होिी है , िो
िावषमकी अतनिायम रूप से पति / पत्नी द्िारा खरीदी जाएगी।
(डी) जहां संधचि पें शन संपवत्त 2.00 लाख रुपये के बराबर या उससे कम है , िो िाहक के
पास िावषमकी खरीदने के बबना पूणम पें शन संपवत्त िापस लेने का विकल्प होिा है ।
b) सुपरन्यूएशन से पहले मत्ृ यु
(ए) िाहक जो सप
ु रन्यए
ू शन की उम्र प्राप्ि करने से पहले मर जािा है , िो िाहक की एकबत्रि
पें शन संपवत्त से कम से कम 80% अतनिायम रूप से डडफॉल्ट िावषमकी के समान िावषमकी की
खरीद के ललए उपयोग ककया जाएगा और बची हुई पें शन संपवत्त का भग
ु िान िाहक द्िारा
नामांककि व्यब्क्ि/ व्यब्क्ियों या कानूनी उत्तराधिकारी को ककया जायेगा |
(बी) यहद उसकी मत्ृ यु के समय िाहक के PRAN में रालश दो लाख रुपये या उससे कम है ,
िो नामांककि या कानूनी उत्तराधिकारी को पूरी संधचि पें शन संपवत्त को ककसी भी िावषमकी को
खरीदी के बबना िापस लेने का विकल्प होगा और इस विकल्प को चुनने पर पररिार के
सदस्यों का राष्ट्रीय पें शन प्रणाली के िहि कोई पें शन या अन्य रकम प्राप्ि करने का
अधिकार समाप्ि हो जाएगा।
(सी) यहद मि
ृ क के पररिार के सदस्य, उनकी मत्ृ यु पर, सरकार द्िारा प्रदान की गई मौि पर
अतिररक्ि राहि का विकल्प प्राप्ि करिे हैं , िो सरकार को पूरी एकबत्रि पें शन संपवत्त को
अपने पास हस्िांिरण का अधिकार होगा | इस िरह का लाभ लेने िाले िाहक के पररिार के
सदस्य विशेष रूप से और बबना शिम पूरी एकबत्रि पें शन संपवत्त को सरकार को स्र्ानांिररि
करने के ललए सहमि होंगे ।
Limited Departmental Competitive Examination (LDCE)- 2018
Paper V- Logical, Analytical and Quantitative Abilities And

Language Skill
-Answer Key-
Part-A
भाग-अ
Question No. Answer Question No. Answer Question No. Answer

1 A 10 C 19 B
2 D 11 C 20 D
3 A 12 C 21 B
4 A 13 A 22 C
5 D 14 B 23 C
6 A 15 B 24 B
7 D 16 C 25 B
8 D 17 B
9 C 18 B
Page 1 of 7
Part-B
भाग-ब
(Section 1)
ENGLISH
-Answer Key-
1 A 6 A 11 D
2 C 7 A 12 D
3 B 8 A 13 B
4 C 9 C 14 C
5 A 10 D 15 B
(Section 2)
ENGLISH
Answer to Question 1
PRECIS
Our new education policy is a break from the traditional, colonial heritage. The present
education structure is dominated by arts, sciences and programmes that suited the
requirements of the British rulers. It aims at producing administrators rather than builders.
The education sector is not linked with the productive sector of our developing economy. The
colleges serves merely baby sitting functions on school- leavers who have nothing else to do
and in the process breed the generation of unemployed as well as unemployable graduates.
Education rooted in colonial India emphasises the differences in the many regions and the
races in the country. The examination system compels the students to give more importance
to marks than to acquire knowledge and thus deprives them of the excitement of learning.
The new education policy is more well suited to the requirements of self reliant, independent
India. It aims at narrowing the gap between education and employment through programmes
of functional literacy at the primary and school levels, vocationalisationn at the secondary ,
higher secondary and lower tertiary levels and through specialisation at the tertiary and
higher tertiary levels. It stresses upon national unity as against national disintegration. A
Punjabi or Bengali should make us feel that we are Indians and not Punjabis or Bengalis. The
policy emphasises the need to change the soulless examination system which kills the vitality
of a student. The external examination system is to be replaced by an internal assessment
system. It also aims at introducing a system of autonomy and accountability that go together.
Page 2 of 7
Answer to Question 2. Official Letter
Scheme of evaluation- 4 marks will be awarded for the content and 3 marks for the
structure, grammar and spellings. (4+3=7 Marks)
The few checkpoints are mentioned below-
✓ Should have provided proper Number to the letter and mentioned the
Date.
✓ Should have written Sender’s Name or Designation and Address at the
top left.
✓ Should have mentioned Receiver’s Name or Designation and complete
Address on the left side immediately below the sender’s particulars.
✓ Should have provided appropriate Subject Line to the letter
immediately below the receiver’s particulars. Subject line should be
short and indicate the subject matter of the letter.
✓ Should have provided Reference(s), below the subject line in case any
previous communications are referred to in the body of the letter.
✓ Should have used appropriate, correct and unambiguous language to
express the problems of the office and the possible solution(s) in a
logical and concise manner. The content should be relevant and
organized in necessary number of paragraphs.
✓ Should have provided Signature with name/designation at the bottom
right.
Answer to Question 3.
This is regarding branding and promotion of products & services of India Post.
2. Promotions raise customer awareness of a product or brand, generating sales, and creating
long-term brand loyalty.
3. Delhi being the capital city of India has a cosmopolitan genre of residents. The population of
Delhi is estimated to be around 20 million and when we talk about Delhi NCR, the
population graph can go up to more than 25 million, not to mention those who either
commute from far off distances on a daily basis, tourists, businessmen etc . For a large
majority, the most convenient and reliable mode of commute in Delhi has become the
DMRC (Delhi Metro Rail Corporation. It would not be an exaggeration when it is called the
Life Line of Delhi.
4. One of the most effective way of promoting India Post branding, products and services
would be to use Delhi Metro. Delhi Metro broadly offers it’s Metro Stations and Metro
trains for advertisement. Metro stations though effective yet have limitation as the view is
limited to those boarding/de-boarding on that particular metro station. On the other hand,
Metro Trains provides a wider possibility of viewership as all the travellers commuting on
Page 3 of 7
the train would be able to see the advertisement irrespective of which station they use to
board/de-board. Earlier only interiors of the metro trains were offered for advertisements.
However, recently, Delhi Metro has opened up the most exciting and valuable part of its
advertising space i.e. the outside of the trains , also known as Metro Train Wrap. This gives a
massive boost to the viewership as the advertisements could be seen not only by the
commuters or officials of Delhi Metro but also by the passerby’s, people available on either
side of the metro line in residential buildings, roads, commercial and industrial
establishments etc. Just imagining an entire metro train in the colours of India Post with
suitable taglines/bylines/philately images etc makes it a marketing delight, both for the
organization as well as creating an impact with the individuals, customers, corporates who
will see it either while travelling or against the skyline of Delhi. Further, since the entire
train will be wrapped with advertisements, the image and text used would be sufficiently
large and attractive to catch the attention of all who are within the visual range of the
metro train.
5. Using this method of Metro Wrap for marketing purposes would boost the brand image of
India Post to another level altogether, especially when there is a huge pressure on garnering
increasing revenues under various heads and promoting our products and services
especially the premium ones viz Speed Post, Express/Business Parcel Post, Logistics Post etc,
not to forget Philately.
6. Currently Metro trains are operating in few select metros/ cities viz. Delhi, Mumbai,
Bengaluru, Jaipur etc. However being a new concept of advertisement/marketing for India
Post, it is proposed to use it with DMRC for the current financial year.
7. Delhi Metro Train wrap media is available on DAVP for promotion with them.. As per DAVP
rates approximate expenditure for a 3 months campaign would be about Rs. 1(one) Crore,
and can be met from the current year’s allotment under marketing.
8. Action on designing the creative’s, firming up the financials, the period of display, modalities
of release etc would be undertaken once the concept is given an in-principle approval.
At this stage and in view of the above, the file is submitted for:
An in-principle approval for using Delhi Metro Train Wrap for promoting India Post
branding, products and services through DAVP.
Page 4 of 7
Part-B
भाग-ब
(अनुभाग-1)
ह द
िं ी
-उत्तर किं जी-

1 A 6 A 11 A
2 B 7 C 12 B
3 B 8 B 13 A
4 A 9 A 14 C
5 C 10 A 15 B
Page 5 of 7
(अनुभाग-2)
ह द
िं ी
प्रशन 1 उत्तर.
कार्ाालर्ी पत्र
अंक आवंटन योजना- 4 अंक ववषयवस्तु तथा 3 अंक संरचना, व्याकरण एवं वततनी के लिए दे य
होंगे। (4+3=7 अिंक)
पररक्षण के कुछ प्रमख

ु ब द
ं ु ननम्नलिखखत हैं-
✓ पत्र को उपयुक्त संख्या एवं ददनांक दे ना अननवायत है ।
✓ पत्र भेजने वािे का नाम/पद एवं पता ऊपर ांयी ओर लिखा जाना चादहए।
✓ प्राप्तकतात का नाम/पद एवं पूणत पता ऊपर ांयी ओर, प्रेषक के ब्यौरे के ठीक
नीचे, लिखा जाना चादहए।
✓ पत्र का ववषय लिखना अननवायत है । ववषय को प्राप्तकतात के ब्यौरे के नीचे लिखा जाता है
तथा ये संक्षक्षप्त एवं पत्र की ववषयवस्तु की ओर संकेत करने वािा होना चादहए।
✓ ववषय के नीचे सन्दभत लिखना त आवश्यक हो जाता है ज पत्र के किेवर में पुराने
पत्राचार का प्रसंग हो।
✓ ववषयवस्तु प्रासंगगक होनी चादहए तथा इसका प्रनतपादन सहज, स्पष्ट एवं यथोगचत
भाषा द्वारा सुगदठत पररच्छे दों में तार्कतक तथा संक्षक्षप्त तरीके से र्कया जाना चादहए।
✓ प्रेषक को अपने नाम/पदनाम के साथ नीचे दााँयी ओर हस्ताक्षर करने चादहए।
नोट-1
र् प्रस्ताव भारतीर् डाक के उत्पाद एविं सेवाओिं के व्र्ापक प्रचार-प्रसार ेत ै ।
.2 डाक सेवाओिं के व्र्ापक प्रचार-प्रसार से एक ओर ज िं उपभोक्ताओिं में जागरूकता
आती ै व ीिं दस
ू री ओर ववभाग के राजस्व में वद्
ृ धि ोती ै ।
Page 6 of 7
.3 हदल्ली मेट्रो जो कक हदल्ली की लाईफ-लाइन ै के बा री भाग पर प्रचार करना एक
आकर्ाक और प्रभावकारी ववज्ञापन तकनीक ै । लाखों लोग प्रततहदन हदल्ली मेट्रो से सफर
करते ैं । मेट्रो ट्रे न के सम्पूर्ा बा री सत पर डाक ववभाग की सेवाओिं के प्रचार से न ससफा
मेट्रो र्ात्री अवपत वैसे लोग जो मेट्रो लाइन के आस-पास र ते ैं को भी आकवर्ात ककर्ा जा
सकता ै एविं मारी सेवाओिं की उपस्स्ितत दजा करार्ी जा सकती ै ।
.4 मेट्रो ट्रे न रै प के माध्र्म से प्रचार करना वतामान प्रततस्पिाात्मक मा ौल में एक

सन रा अवसर ै । इसके द्वारा म अपने ववववि उत्पाद एविं सेवाओें र्िा -स्पीड पोस्ट,
एक्सप्रेस/बबजनेस पासाल पोस्ट, ल स्जस्स्टक पोस्ट, कफलाहटली आहद का प्रभावकारी ढिं ग से
प्रचार कर सकते ैं ।
5. वतामान में मेट्रो सेवा भारत के चतनिंदा श रों में उपलब्ि ै । मेट्रो ट्रे न की बा री
दीवारों पर प्रचार चकूिं क एक नर्ी सिंकल्पना ै अत: शरूआत में म ससफा हदल्ली मेट्रो रे ल
क रपोरे शन के द्वारा इस ववत्तीर् वर्ा में प्रचार का कार्ाक्रम शरू कर सकते ैं ।
.6 हदल्ली मेट्रो ट्रे न रै प के माध्र्म से प्रचार का अवसर डी.ए.वी.पी .के माध्र्म से

उपलब्ि ै । तीन मा के प्रचार असभर्ान का अनमातनत खचा लगभग 1करोड़ रूपर्े ै ।
इस खचा को वतामान ववत्तीर् वर्ा के बजट से पूरा ककर्ा जा सकता ै ।
उपरोक्त तथ्र्ों के आलोक में हदल्ली मेट्रो ट्रे न रै प द्वारा प्रचार के प्रस्ताव को
सैद्िािंततक मिंजूरी दी जा सकती ै ।
आदे शािा प्रस्तत ।
Page 7 of 7
Answer Set 1
Part A contains 15 Multiple Choice Questions of 2 marks each, 1 for correct answer
and 1 for typing in Microsoft Word in FONT SIZE 14.
1. d) Keyboard
2. c) By right clicking on its icon and choosing rename from short cut menu
3. b) File/document is sent to Recycle Bin and can be restored
4. d) By either a) or b) both
5. a) Paragraph
6. a) Orientation
7. c) Will remove new text and restore original text
8. b) Save As
9. d) Ctrl
10.a) Auto sum
11.d) ppt
12.b) Slide transition
13.b) Insert-picture-chart
14.c) rajesh@abc.com
15.c) email address is wrong
Page 1 of 6
Part “B”
2. The paragraph in Question Paper to be reproduced in MS WORD.(20 marks) as follows:-

i. Drawing Text Box as in question paper (2)
ii. Formating above paragraph EXACTLY as in question paper (16)
iii. Count of the words in paragraph is 157 words and to type it in place of X (2
3. Prepare a MS EXCEL Table as in question paper (30 marks) as follows:-
i. Values of A, B, C, D, E, F, G, H, I, J, K L, M, N, O P and Q using Formulas to be written

in the Table(17) These values as below are to be inserted in place of A-Q
A 237808 J 72448
B 257974.4 K 814707.7
C 136400.5 L 23.47
D 182524.8 M 23.05
E 191171.7 N 22.10
F 187777.2 O 8.78
G 180074.7 P 13.71
H 71537.6 Q 8.89
I 111698.5
ii. The formula for calculating L in the cell provided for it(5)is to be written in respective
place:-
Formula For L E/K*100
Page 2 of 6
iii. Formating the Table EXACTLY in the same way as in question paper (8)
4. POWER POINT PRESENTATION slide to be EXACTLY as in question paper(20 marks)
Page 3 of 6
mRrj lsV & 1
भाग ए में 2 अंक के 15 एकाधिक धिकल्प प्रश्न होंगे। प्रत्येक सही उत्तर के धिए 1 अंक और माइक्रोसॉफ्ट
िर्ड में फॉन्ट साइज़ 14 में टाइप करने के धिए 1 अंक धमिेगा
Part A
¼1½& ¼?k½ कीबोर्ड
¼2½& ¼x½ vkbZdu ij jkbV fDyd vkSj ’kkWVZdu esU;w esa ls jhuse dks pqu dj
¼3½& ¼[k½ Qkby@MkWD;weasV fjlkbdy fcu esa Hkst fn;k gS vkSj mls fjLVksj dj
ldrs gS
¼4½& ¼?k½ ¼d½ vkSj ¼[k½ nkuks
¼5½& ¼d½ iSjkxzkQ
¼6½& ¼d½ ओररएंटेशन
¼7½& ¼x½ u;k VSDLV jhewo vkSj vksjhftuy VSDLV jhLVksj gksxk
¼8½& ¼[k½ Save As
¼9½& ¼?k½ Ctrl
¼10½& ¼d½ Auto sum
¼11½& ¼?k½ ppt
Page 4 of 6
¼12½& ¼[k½ Slide transition
¼13½& ¼[k½ Insert-picture-chart
¼14½& ¼x½ rajesh@abc.com
¼15½& ¼x½ bZ&esy irk xyr gS
Part B
2. प्रश्न पत्र में दिया गया अनच्
ु छे ि MS Word में पन
ु : ननम्नानस
ु ार प्रस्तत
ु (20
अंक) करें : -
1. प्रश्न पत्र में ख ंचे गए Text Box को ख ंचें (2)
2. अनच्
ु छे ि प्रश्नपत्र में उपलब्ध कराए गए अनच्
ु छे ि के अनस
ु ार होना चादहए
(16)
3. अनच्ु छे ि में शब्िों की गणना 105 शब्ि है और इसे X के स्थान पर टाइप
करना है(2)
3. प्रश्न पत्र (30 अंक) में प्रिान की गई MS Excel टे बल तैयार करें : -

1. फॉमल
मू ा का उपयोग करके ताललका में ललखे गए A, B, C, D, E, F, G, H, I, J,
K L, M, N, O P और Q के मल्
म य ललखें (17) A-Q के स्थान पर न चे िी गई
ये संख्याएं डाली जान चादहए
A 237808 J 72448
B 257974.4 K 814707.7
C 136400.5 L 23.47
D 182524.8 M 23.05
E 191171.7 N 22.10
F 187777.2 O 8.78
Page 5 of 6
G 180074.7 P 13.71
H 71537.6 Q 8.89
I 111698.5
2. प्रिान ककए गए सेल में L की गणना करने के ललए formula संबंधधत

स्थान पर ललखा जाना है (5)
Formula For L E/K*100
3. जैसा कक प्रश्न पत्र में प्रिान ककया गया है , उस तरह table को बबल्कुल
स्वरूपपत करे (8)
4. पावरपोइंट प्रस्तुनत स्लाइड बबल्कुल प्रश्न पत्र के रूप में होने के ललए (20 अंक)
Page 6 of 6
Answer Set 2
Part A contains 15 Multiple Choice Questions of 2 marks each, 1 for correct answer
and 1 for typing in Microsoft Word in FONT SIZE 14.
1. c) 680 mb
2. d) By keeping the left click pressed and moving the cursor
3. c) By right clicking and choosing create new folder from short cut menu
4. b) By double left click
5. c) .doc
6. c) a) and b) both
7. d) All of the above
8. a) A2:M12
9. a) Right click on the row heading and select insert from short cut menu
10.c) Column letter and row number
11.d) All of the above
12.b) Templates
13.c) Bullets
14.b) Email is moved to deleted items folder and can be recovered
15.c) You have a copy of the sent mail in your sent items folder and with
attachments
Page 1 of 7
Part “B”
2. The paragraph in Question Paper to be reproduced in MS WORD.(20 marks) as follows:-

i. Drawing Text Box as in question paper (2)
ii. Formating above paragraph EXACTLY as in question paper (16)
iii. Count of the words in paragraph is 147 words and to type it in place of X (2
3. Prepare a MS EXCEL Table as in question paper (30 marks) as follows with answers in
respective columns :-
(i)Calculation of HRA at the rate of 30% of Basic Pay for all employees is entered in table in
appropriate cell (6)
(ii)Calculation of Gross Pay, Total Deductions, Net Pay for each employee and then calculate Total
of each column of above table and enter it in table in appropriate cell (6)
Sl. Gross Deductions Total

Name Designation Basic Pay HRA Net Pay
No Pay Deductions
Income Tax CGEGIS
1 Smt. A GM 148500 44550 193050 28000 120 28120 164930
2 Mr. B Director 126500 37950 164450 20000 120 20120 144330
3 Mr. C Dy. Director 110400 33120 143520 15000 120 15120 128400
4 Smt. D Sr. AO 97500 NIL 97500 10000 120 10120 87380
5 Mr. E AO 75300 22590 97890 8000 120 8120 89770
6 Mr. F SA 47200 14160 61360 6000 120 6120 55240
7 Mr. G JA 35100 10530 45630 NIL 120 120 45510
Total 640500 162900 803400 87000 840 87840 715560
(iii)Formating the Table EXACTLY in the same way as in question paper (8)
4. POWER POINT PRESENTATION slide to be EXACTLY as in question paper(20 marks)
Page 2 of 7
mRrj lsV & 1
भाग ए में 2 अक
ं के 15 एकाधिक धिकल्प प्रश्न होंगे। प्रत्येक सही उत्तर के धिए 1 अक
ं और माइक्रोसॉफ्ट
िर्ड में फॉन्ट साइज़ 14 में टाइप करने के धिए 1 अंक धमिेगा
Part A
¼1½& ¼x½ 680 mb
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Page 3 of 7
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Page 4 of 7
Part B
2. प्रश्न पत्र में दिया गया अनच्
ु छे ि MS Word में पन
ु : ननम्नानस
ु ार प्रस्तुत (20
अंक) करें : -
1. प्रश्न पत्र में ख ंचे गए Text Box को ख ंचें (2)
2. अनच्
ु छे ि प्रश्नपत्र में उपलब्ध कराए गए अनच्
ु छे ि के अनस
ु ार होना चादहए
(16)
3. अनच्ु छे ि में शब्िों की गणना 132 शब्ि है और इसे X के स्थान पर टाइप
करना है(2)
3.प्रश्न पत्र (30 अंक) में प्रिान की गई MS Excel टे बल तैयार करें : -
1. सभ कममचाररयों के ललए मल
ू वेतन के 30% की िर से एचआरए की गणना
उचचत Cell में िर्म करें
(6)
2. समग्र वेतन, कुल कटौत , प्रत्येक कममचारी के ललए नेट वेतन की गणना और
फिर table के प्रत्येक column की गणना करें और उचचत cell में िर्म करें
(6)
Page 5 of 7
मई 2018 माह का डाक लेखा कार्ाालर् का वेतन पत्र
कटौततर्ााँ
गह
ृ
क्र मल
ू समग्र सी कुल नेट
नाम पद ककरार्ा आर्
म वेतन वेतन गी कटौती वेतन
भत्ता कर
एस
श्र महा
1 148500 44550 193050 28000 120 28120 164930
क प्रबंधक
श्र
2 ननिे शक 126500 37950 164450 20000 120 20120 144330
र
सश्र
ु उप
3 110400 33120 143520 15000 120 15120 128400
न ननिे शक
श्र लेखा
4 97500 शून्य 97500 10000 120 10120 87380
ख अचधकारी
श्र
5 सहायक 75300 22590 97890 8000 120 8120 89770
त
श्र
6 सहायक 47200 14160 61360 6000 120 6120 55240
प
श्र
7 सहायक 35100 10530 45630 शून्य 120 120 45510
ल
र्ोग 162900 803400 87000 840 87840 715560
3. र्ैसा फक प्रश्न पत्र में प्रिान फकया गया है , table को ठीक उस तरह सभ उत्तर
के साथ पन
ु ः प्रस्तुत करे (8)
Page 6 of 7
4. पावरपोइंट प्रस्तनु त स्लाइड र्ैसे प्रश्न पत्र में िी गय है ठीक उस तरह बनाये
(20 अंक)
Page 7 of 7

Question Paper and Model Answer Keys Pertaining To LDCE-2018

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सीमित विभागीय प्रततयोगगता परीक्षा

सहायक लेखागिकारी - 2018

Paper 1 : FINANCIAL RULES AND PROCUDURES & BOOK KEEPING

Time allowed : 3 hrs Maximum marks : 100

Mode of Exam - Open Book Examination with following Books Allowed

1. सामान्य वित्तीय ननयम, 2017 का स्िामी संकलन

Schema of Question Paper is of three parts

 Part A – One Compulsory question of 20 marks

प्रश्न पत्र तीन भागों का है

 भाग क – एक अननिायय प्रश्न 20 अंक के ललए

Cash in hand 4200

Cash at Bank 16800

Bills Receivable 18000

Bills payable 16000

Sundry Debtors 24600

Sundry creditors 32400

Carriage Inward 2700

Office Rent 2000

Q. No. 1 (b) Rectify the following errors:- (5 Marks)

Cash sales Rs.16,000

(i) were not posted to sales account.

Overdraft as per passbook 20,000

Interest on overdraft 2,000

Insurance Premium paid by the bank 200

Cheque issued but not presented for 6,500

Cheque deposited but not yet cleared 6,000

Wrongly debited by the bank 500

प्रश्ि 1. (क) एक व्यापारी की ककताबों से तिकाले गए तिम्िमलखखत शेषों से 31 िार्य, 2016 को

हाथ में नकदी 4200

नकदी बबक्री 16,000 रुपये

(i) बबक्री खाते में पोस्ट नहीं ककया गया था।

(iii) आयोग खाते में पोस्ट थे।

(b) Write short notes on any one of the following: - (5 Marks)

(i) Excess Expenditure

(ii) Remission of Revenue

प्रश्ि 2 ( ख ( तिम्िमलखखत पर संक्षक्षप्त टिप्पखणयां मलखें (ककसी एक पर) (5 अंक)

Q. No.3 What do you understand by the term “Last Pay Certificate”?

Write short notes on the following: (2X10 = 20 Marks)

(a) Balancing of Cash Book

तिम्िमलखखत पर संक्षक्षप्त टिप्पखणयां मलखें - (2X10 = 20 अंक)

(क) सरकारी रोकड खाते का संतुलन

(ख) आकस्स्मक प्रभार और उनका िगीकरण

Q. No.4 Write comments on any five of the following: (5x 4= 20 Marks)

(i) Standards of Financial Propriety

(iv) Buy back offer

(v) Non tax Revenue

(vi) Vote on Account

(vii) Capex Model.

प्रश्ि 4. तिम्िमलखखत िें से ककन्हीं 5 पर टिप्पखणयां मलखखए– (5 X 4 = 20 अंक)

Q. No.6 Answer the following questions :- (10 x 2 = 20 Marks)

प्रश्ि 6. तिम्िमलखखत प्रश्िो का उत्तर िें : (10 X 2 = 20 अंक)

Q. No.7 Write short notes on following. (5 x 4= 20 Marks)

(i) Accounting Period

(iii) Revenue Recognition

(iv) Accrual Accounting

(v) Book Keeping

प्रश्ि 7 . तिम्िमलखखत पर संक्षक्षप्त िोि मलखें। (5 X 4 = 20 अंक)

(i) लेखांकन अिधि

(ii) चाल संबंधित लसिांत

(iii) रािस्ि मान्यता

(iv) प्रोद्भिन लेखा

(v) बही खाता पिनत

Paper II : Service Rules

समय : तीन घंटे अधकतम अंक : १००

BCन 1. न न!ल"खत ववरण$ से एक अधकार जो CCS (Pension) Rules, 1972 से शा!सत है

को #वीकायG है प3 शन और सेवानविृ /त UैVयुइट क गणना कर3

घ) ITS म3 पदो,नती व नयु[ती: 1-11-1994

ङ) अधकार ने समय-समय पर #वीकायG छु:ी और अधG वेतन छु:ी का लाभ उठाया.

cयि[तगत बीमार के कारण #वेVछा से सेवानव/ृ त होने क अनुमत द गई

ज) 16-11-2017 को अधकार क म/ृ यु हो गई। उनके पीछे उनक प/नी और दो प.

िजनके ज,म तथ eमशः 17-3-96 और 21-8-98 है । 2-12-17 को उनक प/नी क

भी म/ृ यु हो गई। प;रवार के !लए तथा कस अवध के !लए अत;र[त अनुदान और

कृपया जवाब के दौरान नयम Bावधान$ के साथ-साथ #प5टकरण दे । (20 अंक)

BCन 2. क) "फस(Fees)" और "मानदे य (Honorarium)" का cयाJया कर3 । #प5ट Zप से दोन$ के

ख) [या सेवानविृ /त के बाद वभागीय कायGवाह सं#थापत क जा सकती है ? य^द हां, तो

कन प;रि#थतय$ म3 ? (6 अंक)

ग) वभागीय या ,यायक कायGवाह कब #थापत होती है ? (8 अंक)

BCन 3. संkaत नोट !लख3 :

घ) बVचे क दे खभाल का अवकाश (5 अंक)

ख) एलटसी के !लए प;रवार क [या प;रभाषा है ? (3 अंक)

ग) दे र से जमा करने के मामले म3 एलटसी के दाव$ को कैसे समायोिजत कया जा

घ) सामा,य भव5य नध अUम (GPF Advance) [या है? सामा,य भव5य नध

(GPF) से नकाल जा सकने वाल अधकतम रा!श [या है ? pी ’T’ 30-04-2009 को

सेवानव/ृ त हो रहे हd। उ,ह$ने 01-04-2008 को सम Bाधकार को आवेदन ^दया

है क उनक GPF सद#यता क दर म3 बदलाव नहं कया जा सकता है तथा

कया जा सकता है । [या यह नवेदन #वीकायG है ? कृपया बताएं [य$? (4 अंक)

[या बVच$ को !शा भ/ता मा!सक दावा कया जा सकता है ? (2 अंक)

च) अगर अिजGत अवकाश उपलvध है तो [या बVचे क दे खभाल का अवकाश [Child

BCन 5. क) ‘नंदा’ और ‘चेतावनी’ के बीच अंतर समझाएँ। (2 अंक)

ख) (i) [या वभागीय कायGवा^हय$ के न5कषG पर अनुशासना/मक Bाधकार xवारा !लया

गया नणGय जो संबंधत सरकार कमGचार को भेजी जाती है , उस Bाधकार या

उसके उ/तराधकार xवारा ववध कया जा सकता है ? (2 अंक)

(ii) [या कसी ऐसे मामले म3 जहां औपचा;रक पछ

अनुशासना/मक Bाधकार आरोपी अधकार के xवारा द#तावेज नरण अनुरोध

उVच Bाधकरण से कोई अपील नहं है ? (2 अंक)

ग) आपराधक कायGवाह, गर{तार या ^हरासत के दौरान कसी नलंuबत अधकार को

वनय!मत कैसे कया जा सकता है ? (6 अंक)

घ) न न!ल"खत पर ^टaपणी कर3 :

संपि/त क अधUहण करना. (2 अंक)

िजनसे उसका आधका;रक लेनदे न है . (2 अंक)

(iii) एक सरकार सेवक xवारा #टॉ[स / शेयर$ (stocks/shares) म3 नवेश. (2 अंक)

BCन 6. संkaत नोट !लख3 :

क) सावGजनक Bाधकरण (Public Authority) [या है ? (4 अंक)

ख) [या सूचना का अधकार अधनयम के तहत अपील का कोई Bावधान है ?

घ) कोई भी चार मौ!लक अधकार$ बताएं (4 अंक)

BCन 7. क) B#तावना म3 व"णGत "सावGभौ!मक, लोकतांu.क, गणरा~य और धमGनरपे" शvद$