MULTIPLE CHOICE QUESTIONS

1. When did the Central Civil Services (Commutation of Pension) Rules, 1981, come into force to the
employees retiring from Central Government Civil Departments?

(a) 01-04-1972

(b) 01-06-1972

(c) 01-04-1981

(d) 01-07-1981

2. To whom does CCS (Commutation of Pension) Rules, 1981 apply?

(a) Government servants appointed on or before

1-1-2004

(b) Government servants appointed on or before 31-12-2003

(c) Government servants appointed on or before 1-4-2004

(d) Government servants appointed on or before 1-6-1972

3. What does "Applicant" mean under CCS (Commutation of Pension) Rules?

(a) A Government servant in service, who applies for Commutation of Pension in the prescribed form

(b) A Government servant, including a retired Government servant, who applies for Commutation of
Pension in the prescribed form
(c) A Government servant who on attaining the age of 50 years applies for Commutation of Pension in
the prescribed form

(d) All the above

4. What is the meaning of "Retirement Gratuity" for the purpose of CCS (Commutation of Pension) Rules?

(a) Gratuity payable under sub rule (1) of Rule 50 of CCS (Pension) Rules, 1972

(b) Gratuity payable under sub rule (1) of Rule 51 of CCS (Pension) Rules, 1972

(c) Gratuity payable under Rule 51 A of CCS (Pension) Rules, 1972

(d) Gratuity payable under Rule 52 of CCS (Pension) Rules, 1972

5. What does "Pension" mean for the purpose of Commutation of Pension?

(a) Any class of pension including compassionate allowance and compulsory retirement pension
 (b) Any class of pension including compassionate allowance, extra pension and the amount granted to
the pensioner as a compensation for higher cost of living
(c) Any class of pension, excluding compassionate allowance, extra pension and the amount granted to
the pensioner as a compensation for higher cost of living
(d) Any class of pension, including compassionate allowance but does not include extra pension and the
amount granted to a pensioner as a compensation for higher cost of living

6. To what extent can a Government servant commute his pension for a lumpsum payment?

(a) Not exceeding 30% of the pension admissible at the time of retirement

(b) Not exceeding 40% of the pension admissible at the time of retirement

(c) Not exceeding 50% of the pension admissible at the time of retirement

(d) No limit on commutation of pension prescribed.

7. From when was the maximum limit on Commutation of Pension increased to 40% of pension?

(a) From 1-1-1986

(b) From 1-10-1986

(c) From 1-1-1996

(d) From 1-1-2006

8. Who of the following Government servants shall be entitled to commute for a lumpsum payment up to 40%
of his pension?

(a) Government servants who retire on or after 1-1-1986

(b) Government servants who retire on or after 1-1-1996

(c) Government servants who retire on or after 1-1-2006

(d) Government servants who are appointed on or before 31-12-2003

9. How will the commuted value be determined in case the percentage of pension commuted results in fraction
of rupee?

(a) Fraction shall be rounded off to the next higher rupee

(b) Fraction of 50 paise and above shall be rounded off to the next higher rupee and fraction of less than
50 paise to be ignored.

(c) Fraction shall be ignored for the purpose of commutation

(d) Fraction of less than 50 paise ignored and rounded off to the nearest multiple of
? 10
10. What procedure has been prescribed on limit on commutation of pension in respect of an applicant who
desires to commute for a lumpsum payment of pension?
(a) The Government servant shall indicate the percentage of monthly pension proposed to be commuted,
not exceeding the maximum limit of 50% of pension

(b) The Government servant shall indicate the quantum amount of pension which he desires to commute

(c) The Government servant may either indicate the maximum limit of 40% of pension or such lower
limit as he may desire to commute

(d) The Government servant may indicate any percentage which he desires to commute

11. When shall commutation of pension become absolute in the case of a Government servant who retires on
superannuation and desires payment of the commuted value of pension at the time of issue of the pension
payment order?

(a) On the date on which the Government servant retires on super annuation

(b) On the date following the date of retirement

(c) On the date on which the Government servant has drawn his first monthly pension from a Treasury or
Accounts Officer

(d) On the date following the date of first monthly pension drawn by the Government servant

12. When shall the commutation of pension become absolute in respect of an applicant who is in receipt of any
pension and desires to commute a percentage of pension any time after the date of retirement but before the
expiry of one year from the date of retirement?

(a) Pensioner cannot commute after the date of retirement

(b) On the date following the date of retirement

(c) On the date of retirement from service

(d) On the date on which the application in Form 1 is received by the Head of Office

13. When shall the commutation of pension become absolute in case of an applicant who retires on invalid
pension?

(a) From the date on which the applicant has been granted invalid pension

(b) On the date of submission of application to the Head of Office in Form 4

(c) On the date on which the medical authority signs the medical report in Part III of Form 4

(d) On the date on which the application in Form 4 is received by the Head of Office

14. How will you calculate the commuted value of pension in the case of absorption?

(a) Based on the age next birthday with reference to the date of resignation

(b) Based on the age next birthday with reference to the date of medical examination
 (c) Based on the age next birthday with reference to the date of absorption

(d) Based on the age next birthday with reference to the application for commutation of pension

15. From which date shall the reduction in the amount of pension on account of the commutation be operative
in case of an applicant drawing pension from PAO?
(a) The reduction in the amount of pension on account of the commutation shall be operative from the
date of receipt of the commuted value of pension
(b) The reduction in the amount of pension shall be operative at the end of three months after issue of
authority by the PAO for the payment of commuted value of pension
(c) The reduction in the amount of pension on account of the commutation shall be operative from the
date of receipt of the commuted value of pension or at the end of three months after issue of authority by
the PAO for the payment of commuted value of pension, whichever is earlier

(d) The reduction in the amount of pension shall be operative from its inception

16. What will be the effective date of reduced pension in the case of a Government servant retiring on super
annuation pension who applies for commutation before the date of retirement and commutation is paid within
the first month of retirement?
(a) The reduction in the amount of pension on account of the commutation shall be operative from the
date of receipt of the commuted value of pension
(b) The reduction in the amount of pension shall be operative from the date on which the commuted
value of pension is credited by the bank to the applicant's account
(c) The reduction in the amount of pension, shall be operative on the date following the date of
retirement

(d) The reduction in the amount of pension shall be operative from its inception

17. Mention the relevant document on which the date of payment of commuted value of pension shall be
entered by the Disbursing Authority under intimation to the Accounts Officer?
(a) Pension papers, forwarded to the Accounts Officer under Rule 61 of CCS (Pension) Rules and
Disburser's portion of the pension payment order

(b) Service book of the retired Government servant

(c) Both halves of the pension payment order

(d) Pensioner's portion of the pension payment order

18. Can the family be given the benefit of 40% commutation if a pensioner dies before exercising option?

(a) Yes. The family can be given the benefit of commutation in the manner indicated in Rule 51 of the
Pension Rules
(b) The family can be given the benefit of commutation on such lower limit, with the discretionary
powers vested to the authority competent to sanction commuted value of pension
(c) The benefit cannot be given to the family, since the commutation does not become absolute in such
cases

(d) None of the above

19. Which of the following factors are required for the purpose of calculation of commuted value of pension?

(a) Age next birthday and commutation value as per table

(b) Date of retirement of the Government servant

(c) Age next birthday, commutation value and the date on which the commutation becomes absolute

(d) Age next birthday, percentage of pension to be commuted and commutation value as per table

20. From which date does the commuted value of pension become applicable to the applicant?

(a) The date on which the Government servant ceases to be borne on the establishment

(b) The date following the date of retirement from service

(c) The date on which the commutation becomes absolute

(d) All the above

21. How is the commutation factor to be determined from the commutation table for the purpose of calculation
of commutation amount?

(a) With respect to age on date of receipt of application for commutation

(b) With respect to age on the date of cessation of Government service

(c) With respect to the age next birthday

(d) With respect to age on the date of drawal of 1st pension from Government

22. Who of the following shall be eligible for commutation of provisional pension?

(a) A Government servant to whom assessment of final pension is pending under Rule 64 of the
(Pension) Rules
(b) A Government servant against whom departmental proceedings have been instituted under Rule 9 of
CCS (Pension) Rules
(c) A Government servant against whom departmental or judicial proceedings may be pending, under
Rule 69 of CCS (Pension) Rules

(d) All the above

23. State the procedure prescribed for payment of difference in commutation amount when final pension has
been raised and enhanced retrospectively after commutation of a percentage of the original pension?
(a) The applicant shall be paid the difference between the commuted value determined with reference to
enhanced pension and the commuted value already authorized after receipt of fresh application from him
(b) The applicant shall not be entitled for second option for commutation on retrospective revision of
final pension
 (c) The applicant shall be paid the difference between the commuted value determined with reference to
enhanced pension and the commuted value already authorized, without any fresh applica tion from him
(d) The commutation of any further amount shall be treated as fresh commutation and allowed, subject to
examination by a Medical Board

24. What will be the date of restoration of commuted portion of pension?

(a) The commuted amount of pension shall be restored, on completion of 10 years from the date the
reduction of pension on account of commutation becomes operative
(b) The commuted amount of pension shall be restored, on completion of 12 years from the date the
reduction of pension becomes operative
(c) The commuted amount of pension shall be restored on completion of 15 years from the date the
reduction of pension on account of commutation becomes operative
(d) The commuted amount of pension shall be restored on completion of 20 years from the date the
reduction of pension on account of commutationbecomes operative

25. What will be the date of restoration when the commutation amount was paid on more than one occasion on
account of upward revision of pension?
(a) The commuted portion of pension shall be restored on completion of 15 years from the respective
dates of commutation
(b) The commuted portion of pension shall be restored after 15 years from the date of original
commutation (i.e) from the 1st commutation
(c) There is no provision for restoration of commuted pension when the commutation amount was paid
on more than one occasion
(d) The commuted portion of pension shall be restored after 15 years from the date of upward revision of
pension

26. How will you reckon the period of 15 years for restoration of commuted portion of pension?

(a) The 15 year period for restoration may be reckoned from the date of retirement itself in all cases
where the payment of commuted value of pension was / is made during the 1st, 2nd or subsequent month
of retirement
(b) The 15 year period for restoration may be reckoned from the date of retirement itself only in cases
where the payment of commuted value of pension was / is made during the first month of retirement,
leading to appropriate reduction on account of commutation in the first pension itself. In all other cases,
where the commutation of pension led / leads to a reduction in the 2nd or subsequent month, the 15 year
period will be reckoned from the date on which the reduction in pension became / becomes effective.
(c) The 15 year period for restoration may be reckoned from the dates of issue of authority by the
Accounts Officer from the payment of commuted value of pension

(d) The 15 year period for restoration may be reckoned from the date of retirement

27. Who of the following are eligible to commute a percentage of pension without medical examination if they
apply for commutation before the expiry of one year from the date of retirement?

(a) A Government servant who is authorized a retiring pension under Rule 36 of CCS (Pension) Rules

(b) A Government servant who is granted compensation pension on abolition of permanent post under
Rule 39 of CCS (Pension) Rules
(c) A Government servant who is authorized a pension in whole or in part on the finalization of the
departmental or judicial proceedings referred to in Rule 9 of the Pension Rules and issue of final orders
thereon
 (d) All the above

28. What is the time limit fixed to an applicant / pensioner to commute a percentage of pension without
medical examination?

(a) Before the expiry of 3 months from the date of retirement

(b) Before the expiry of 6 months from the date of retirement

(c) Before the expiry of 9 months from the date of retirement

(d) Before the expiry of one year from the date of retirement

29. What should be the age to be used for commutation of additional commutable pension?

(a) The age next birthday, with reference to the date of submission of application for additional
commutable pension
(b) The age reckoned for calculation of commuted value of pension at the time of original application for
commutation of pension
(c) The age reckoned for calculation of commuted value of pension shall be with reference to the date of
retrospective revision of pay / pension

(d) Any one of the above

30. From which date will the reduction in pension on account of additional commutation of pension take
effect?
(a) Reduction in pension on account of additional commutation of pension will be reckoned from the
date the original commutation became effective
(b) Reduction in pension on account of additional commutation of pension will be reckoned from the
date of retrospective revision of pay / pension
(c) Reduction in pension on account of additional commutation of pension will be in two stages as per
the provisions contained in Rule 6 and Rule 10 of the CCS (Commutation of Pension) Rules, 1981

(d) Reduction in pension on account of additional commutation of pension will be reckoned

31. What will be the date of restoration of additional commutation of pension?

(a) The commuted portion of pension shall be restored after 15 years from the date of retirement

(b) The commuted portion of pension shall be restored after 15 years from the respective dates of
commutation, on account of retrospective revision of pay / pension
(c) The commuted portion of pension shall be restored after 15 years from the date of retrospective
revision of pay / pension
(d) The commuted portion of pension shall be restored after 15 years from the date of original
commutation

32. Find the admissibility for the payment of the commuted value of pension to a Government servant who is
due to retire on superannuation on 30 4 and has applied for commutation on 25 1 but died on 20 4 ?
(a) The family can be given the benefit of 40% of commutation, as the Government servant had applied
for commutation
 (b) The Government shall have no liability for the payment of the commuted value of pension, if the
Government servant dies before the date of super annuation or forfeits claim to pension before such
retirement

(c) The family can be given the benefit of 40% of commutation, of family pension

(d) The family can be given the benefit of such lower limit of commutation, subject to medical
examination, with the concurrence of Government

33. What is the time limit fixed to submit an application for commutation of a percentage of pension by a
Government servant who is due to retire on superannuation and desires payment of the commuted value of
pension at the time of issue of the pension payment order?

(a) Not later than 3 months before the date of super annuation

(b) Not later than 6 months before the date of super annuation

(c) Not later than 9 months before the date of super annuation

(d) Not later than one year before the date of super annuation

34. How does the period of one year, for the purpose of application for commutation of pension reckon, in case
of a Government servant, who is granted pension on absorption in or under a corporation or company or body
in terms of Rule 37 of CCS (Pension) Rules?
(a) The period of one year shall reckon from the date of absorption in or under a corporation or company
or body
(b) The period of one year shall reckon from the date on which a Government servant ceases to be borne
on the establishment

(c) The period of one year shall reckon from the date of issue of the retirement orders

(d) The period of one year shall reckon from the date following the date of cessation from Government
service

35. How does the period of one year, for the purpose of application for commutation of pension reckon in case
of a Government servant who is granted a pension in whole or in part on the finalization of the departmental or
judicial proceedings and final orders issued thereon?

(a) The period of one year shall reckon from the date of sanction / grant of pension

(b) The period of one year shall reckon from the date following the date of retirement from service

(c) The period of one year shall reckon from the date of conclusion of departmental or judicial
proceedings
(d) The period of one year shall reckon from the date of issue of the orders, consequent on the
finalization of the departmental or judicial proceedings

36. Which of the following form is required to be submitted to the Head of Office for the purpose of
application for commutation of a percentage of pension in respect of an official retiring on superannuation?

(a) Form 1

(b) Form 1 A

(c) Form 2
 (d) Form 4

37. Who, of the following are eligible to apply for commutation of pension before actual retirement?

(a) A Government servant who retires on superannuation pension under Rule 35 of CCS (Pension) Rules

(b) A Government servant who retires on retiring pension under Rule 36 of CCS (Pension) Rules

(c) A Government servant who is granted compensation pension on abolition of permanent post under
Rule 39 of CCS (Pension) Rules

(d) All the above

38. When shall the Government have no liability for the payment of the commuted value of pension?

(a) When a Government servant retires on invalid pension under Rule 38 of the Pension Rules

(b) When a Government servant is compulsorily retired from service as a penalty and is granted pension
under Rule 40 of the Pension Rules
(c) When a Government servant dies before the date of super annuation or forfeits claim to pension
before retirement
(d) When a Government servant is in receipt of compassionate allowance under Rule 41 of the Pension
Rules

39. State which of the following statements are not correct with regard to application for commutation of
pension in the case of a Government servant retiring on attaining the age of superannuation?
(a) The application should be submitted to the Head of Office in Form 1 A of the Commutation of
Pension Rules or in Form 5 of the Central Civil Services (Pension) Rules, 1972

(b) The application should reach the Head of Office, not later than 3 months before the date of retirement

(c) The application shall be entertained even if the period is less than 3 months before the date of
retirement of the Government servant

(d) All the above

40. Who shall issue the authorization for the payment of commuted value of pension, after necessary
verification of the information furnished in Form 5 of CCS (Pension) Rules or Form 1 A of CCS
(Commutation of Pension) Rules?

(a) The Head of Office

(b) The Drawing and Disbursing Officer

(c) Accounts Officer

(d) All the above

41. Who of the following are eligible to commute pension after medical examination?

(a) A pensioner, in receipt of invalid pension

 (b) A pensioner, in receipt of compulsory retirement pension

(c) An applicant, in receipt of compassion ate allowance

(d) All the above

42. Who shall be the Medical Authority in respect of an applicant who seeks commutation of invalid pension?

(a) Medical Board

(b) Medical Officer not lower in status than that of a civil surgeon

(c) District Medical Officer

(d) All the above

43. Who, of the following, shall be required to bear the fee for medical examination, for the purpose of
commutation of pension?

(a) Head of Office

(b) Medical Authority

(c) Applicant seeking commutation of pension

(d) Either Head of Office or Medical Authority

44. What should the Chief Administrative Medical Authority, ensure in fixing the date of medical examination,
receipt of documents from Head of Office for commutation of pension?
(a) He should ensure that the Medical examination is held as far as possible, within 7 days of receipt of
documents from Head of Office
(b) He should ensure that the Medical examination is held as far as possible, within 15 days of receipt of
documents from Head of Office
(c) He should ensure that the Medical examination is held as far as possible, within 30 days of receipt of
documents from Head of Office
(d) He should ensure that the Medical examination is held as far as possible, before the date of
applicant's next birthday

45. Under what circumstances, shall the Medical Authority be a Medical Board, for the purpose of
commutation of pension?

(a) When a pensioner seeks commutation of invalid pension

(b) When a pensioner, who has been refused commutation on medical grounds applies for a second
medical examination
(c) When a pensioner who has once declined to accept commutation on the basis of addition of years to
his actual age recommended by the Medical Authority, applies for a second medical examination

(d) All the above

46. Under what circumstances can the withdrawal of application for commutation on medical examination be
permissible to a pensioner?

(a) Before medical examination

(b) After medical examination, if pensioner declines to accept addition to actual age directed in the
medical report, within 14 days of its receipt (i.e.) certified copy of Part III of Form 4
(c) Treated as withdrawn, if the pensioner fails to appear for medical examination, before medical
authority

(d) All the above

47. When shall a pensioner become eligible to take second medical examination, for the purpose of
commutation of pension under provisions of Rule 26 of CCS (Commutation of Pension) Rules?

(a) After 3 months from the date of the first medical examination

(b) After 6 months from the date of the first medical examination

(c) After one year from the date of the first medical examination

(d) Any day, within one year from the date of the first medical examination

48. Who shall be eligible to take second medical examination after the expiry of a period of one year from the
date of the first medical examination?

(a) An applicant who has been refused commutation on medical grounds

(b) An applicant who has declined to accept commutation on the basis of addition of years to his actual
age as recommended by the Medical Authority or has been refused commutation on medical grounds
(c) An applicant who fails to appear for medical examination before the Medical Authority on the date
and time communicated to him

(d) All the above

49. What is the time limit to prefer an appeal by the Applicant to the Head of Office, against the findings of
Medical Authority for re examination?

(a) Within 15 days of the receipt of the certified copy from the Medical Authority

(b) Within one month of the receipt of the certified copy from the Medical Authority

(c) Within two months of the receipt of the certified copy from the Medical Authority

(d) Within three months of the receipt of the certified copy from the Medical Authority

50. How will the claim of the applicant for commutation be regulated / settled in case of an appeal against the
findings of Medical Authority and if the Medical Board, as a result of the second medical examination sets
aside or modifies the opinion of the first Medical Authority?
(a) The commuted value of pension becomes payable on the date on which the Medical Board recorded
its opinion
(b) The commuted value of pension becomes payable on the date on which the applicant preferred an
appeal to the Head of Office
 (c) The commuted value of pension becomes payable on the date on which the first Medical Authority
recorded its opinion
(d) The commuted value of pension becomes payable on the date on which the Medical Board examines
the applicant

51. Who shall be referred to, in case of any doubt on interpretation of CCS (Commutation of Pension) Rules,
1981?

(a) Pension Fund Regulatory and Development Authority

(b) Department of Personnel and Training

(c) Department of Pension and Pensioners Welfare

(d) Head of Department

52. What will be the value to be taken from commutation table for calculation of commuted value of pension
of a Government servant whose date of birth falls on first of a month but retires in the previous month, on
attaining the age of 60 years?

(a) The commutation value taken will be age on 59th Birthday in the present commutation table

(b) The commutation value taken will be age on 60th Birthday in the present commutation table

(c) The commutation value taken will be age on 61st Birthday in the present commutation table

(d) The commutation value taken will be age on 61st Birthday in the present commutation table, subject
to concurrence of the Department of Pension and Pensioners Welfare

53. How will the payment of Dearness Relief be regulated in respect of a Central Government pensioner, after
commutation?

(a) The Dearness Relief is payable on reduced pension after commutation

(b) The Dearness Relief is payable on 40% of original basic pension before commutation

(c) The Dearness Relief is payable on original basic pension before commutation

(d) The Dearness Relief is payable on original basic pension before commutation and after the
commuted amount of the pension on the reduced pension for 15 years, from the date of reduction of
pension

54. Find the eligibility for commutation of a percentage of pension, of a Government servant against whom
departmental proceedings have been initiated after the date of his retirement
(a) The pensioner, against whom departmental proceedings have been initiated after the date of his
retirement from service is eligible to commute a percentage of his pension, during the pendency of
proceedings
(b) The pensioner, against whom departmental proceedings have been initiated after his retirement from
service, shall not be eligible to commute a percentage of pension, during the pendency of proceedings
(c) The pensioner, against whom departmental proceedings have been initiated after his retirement from
service, shall be eligible to commute a percentage of his pension, subject to concurrence of Department of
Pension and Pensioners Welfare
 (d) The pensioner, against whom departmental proceedings have been initiated after his retirement from
service, shall be eligible to commute a percentage of his pension, subject to appeal preferred within a
month of receipt of Departmental proceedings

55. What is the action to be taken by the Head of Office, when a Government servant is compulsorily retired
from service as a measure of penalty, applies for commutation of a percentage of his pension three months
after the date of retirement?
(a) The Head of Office shall inform the applicant that commutation of pension is not admissible due to
compulsorly retirement from service as a measure of penalty.
(b) The Head of Office shall not insist for medical examination before authorizing commuted value of
pension, since the application was received before the expiry of one year from the date of compulsory
retirement
(c) The Head of Office shall insist that he should be medically examined before authorizing commuted
value of pension
(d) The Head of Office shall forward the application to the Accounts Officer for authorization of
commuted value of pension
 KEY

Sl. No. Answer Reference

1. (d) Rule 1 (2)

2. (b) Rule 2

3. (b) Rule 3 (b)

4. (a) Rule 3 (d)

5. (d) Rule 3 (j)

6. (b) Rule 5 (1)

7. (c) G.I., Dept. of Pen. & P.W., O.M. No. F. 45/86/97 P.& P.W. (A) Part I, dated the
27th October, 1997.below Rule 5
8. (b) G.I., Dept. of Pen. & P.W., O.M. No. F. 45/86/97 P.& P.W. (A) Part I, dated the
27th October, 1997. below Rule 5
9. (c) Rule 5 (3)

10. (c) Rule 5 (2)

11. (b) Rule 6 (i a)

12. (d) Rule 6 (i)

13. (c) Rule 6 (ii)

14. (b) C. & A.G. of India, New Delhi, Lr. No. 707 Audit.I/20 90 (KW) (142), dated the
23rd
October, 1990 below Rule 6
15. (c) Rule 6 (1) Proviso (a)

16. (d) Rule 6 (1) (c)

17. (c) Rule 6 (3)

18. (c) Rule 6

19. (d) Rule 8 and Table

20. (c) Rule 8

21. (c) Rule 8 read with Table

22. (a) Rule 9

23. (c) Rule 10

24. (c) Rule 10 A

25. (a) Proviso Rule 10 A

 KEY

Sl. No. Answer Reference

26. (b) G.I., Dept. of Pen. & Pen. Welfare, O.M. No. 34/2/86 P.& P.W.(G), dated the
22nd August,
1990 below Rule 10 A
27. (d) Rule 12

28. (d) Rule 13

29. (b) G.I., Dept. of Pen. & P.W., O.M. No. 38/79/2008 P&PW (G), dated the 16th
February,
2009 below Rule 8
30. (c) G.I., Dept. of Pen. & P.W., O.M. No. 38/79/2008 P&PW (G), dated the 16th
February,
2009 below Rule 8
31. (b) G.I., Dept. of Pen. & P.W., O.M. No. 38/79/2008 P&PW (G), dated the 16th
February,
2009 below Rule 8
32. (b) Rule 13 (d)

33. (a) Rule 13 (3 B) (b)

34. (c) Rule 13 (1) Proviso (a)

35. (d) Rule 13 (1) Proviso (b)

36. (b) Rule 13 (3 B) (b)

37. (a) Rule 13 (3 B) (a)

38. (c) Rule 13 (3 B) (d)

39. (c) Rule 13 (3 B)

40. (c) Rule 15 (3) (b)

41. (d) Rule 18

42. (a) Rule 22

43. (c) Rule 23

44. (d) Rule 21(2)

45. (d) Rule 22 (1) (a) (b) (c)

46. (d) Rule 24 read with Rule 28 (1) & (2)

47. (c) Rule 26 (1)

48. (b) Rule 26 (1) read with Clause (c) of sub rule (1) of Rule 22

49. (b) Rule 27 (1)

 KEY

Sl. No. Answer Reference

50. (c) Rule 27 (7)

51. (c) Rule 32

52. (c) Rule 8

53. (c) G.I., M.F., O.M. No. 1/2/2016 E.II (B), dated 4-11-2016 read with FAQ 12.2
published in Swamys newS of July 2018
54. (b) Rule 4

55. (c) Rule 18 (iii)