UPSC EPFO EO Question Paper 2023 with Explanation

UPSC EPFO EO Question Paper 2023 with Explanation: The UPSC EPFO EO (Enforcement Officer) Exam 2023 was conducted by the Union Public Service Commission to recruit eligible candidates for the Employees’ Provident Fund Organisation under the Ministry of Labour and Employment. Aspirants who are preparing for future exams must analyze the UPSC EPFO EO Question Paper 2023 to understand the exam pattern, difficulty level, and type of questions asked.

In this article, we provide a free downloadable PDF of the UPSC EPFO EO Question Paper 2023 along with detailed explanations and answers to help you in your preparation.

UPSC EPFO EO Question Paper 2023 with Explanation

Directions: In the following five items, each sentence has a blank space and four options have been given after the sentence. Select the most appropriate option for the blank space and indicate your response on the answer sheet accordingly.

Q1. I ____________ walking past this particular shop for the past three years.

(a) was

(b) have

(d) had been

Answer: c

Explanation:

I ____________ walking past this particular shop for the past three years. The phrase “for the past three years” indicates an action that started in the past and is continuing up to the present. This requires the present perfect continuous tense.

(a) was – simple past, incorrect.

(b) have – present perfect simple, not suitable for continuous action.

(d) had been – past perfect continuous, refers to an action before another past action, incorrect.

Q2. All offers can be connected with immediate causes, but it. _____________ whether they provide the whole explanation.

(a) is doubted

(b) is a doubt

(d) may be doubted

Answer: (d)

Explanation: (d) may be doubted

This is correct. It provides a modal tone (“may”) + passive verb structure (“be doubted”), which suits the formal, logical style of the sentence.

So the correct sentence is: “All offers can be connected with immediate causes, but it may be doubted whether they provide the whole explanation.”

Q3. A bird __________ is better than two in the bush.

(a) in hand

(b) to hand

(d) in one’s hands

Answer: (a)

Explanation:

This is a common English proverb: “A bird in hand is worth two in the bush.”

(a) in hand – part of the idiom, correct.

(b) to hand – incorrect.

(d) in one’s hands – incorrect.

Q4. Human history is ample proof hat human ambition ________ no limits.

(a) knows

(b) keeps

(d) marks

Answer: (a)

Explanation:

This sentence expresses a general truth about human ambition.

(a) knows – “knows no limits” is a standard idiomatic expression meaning there are no boundaries or restrictions.
(b) keeps – “keeps no limits” is not idiomatic.
(c) crosses – “crosses no limits” doesn’t fit the meaning.
(d) marks – “marks no limits” is not idiomatic.

Q5. Good history presents several perspectives on a period but these divergent views must _________ into an integrated whole.

(a) be made

(b) be fused

(d) be balanced

Answer: (b)

Explanation:

The sentence implies that different perspectives need to be combined or blended to form a complete picture.

(a) be made – too general, doesn’t convey integration.

(b) be fused – “fused” means to join or blend to form a single entity, which fits the idea of integrating divergent views.

(d) be balanced – while balance is important, “fused into an integrated whole” goes beyond just balancing.

Directions: Read the following passage carefully and answer the five questions that follow by selecting your answers bused solely on the content of the passage and opinion of the author only.

The world’s life-supporting resources are being depleted at a faster rate than ever before! We have to change our practices and those of the world as a whole towards a more sustainable future. To give us an idea about the dimensions of change, the General Assembly of the United Nations has announced its ‘Agenda 2030’. The 17 Sustainable Development Goals describe the framework of our common global efforts. Within each goal, education holds a key position.

Of course education and learning do not function in isolation. In a traditional sense they help to understand the world one lives in and prepare all for a job market with both intrinsic and instrumental values. What are the many roles of education in sustainable development? Its purpose is transformative in nature, in the sense that it should widen one’s worldview, make one question ‘unsustainability, and help one build competencies to address global challenges and be accommodated into a global system. Beyond this, education for sustainable development means integrating the ‘future’ as a specific dimension of our learning activities and teaching. How to build a sustainable future must play a central role in inevitonal processes. Globalization, which is sometimes merely seen as global capitalism, has an inevitability about it. Whether we like it or not, we live in a highly interconnected and interdependent world, it is now well recognized that 21st century challenges are global in nature and require cooperation beyond national boundaries. In a sustainable development sense we have to see ourselves as ‘citizens’ of the world and respond accordingly to the global challenges in the present century. In fact, global challenges have expanded the very notion of citizenship itself. There is an increasing recognition of the importance of global citizenship.

Q6. Which one of the following areas holds a common key position in United Nations ‘Agenda 2030’?

(a) Environment

(b) Gender

(d) Education

Answer: (d)

Explanation:

The passage explicitly states: “The 17 Sustainable Development Goals describe the framework of our common global efforts. Within each goal, education holds a key position.“

Q7. What is the role of Education in sustainable development?

(a) Education will develop multiple competencies for sustainable development among people all over the world

(b) Education will provide books to read on sustainable development

(d) Education will reduce interdependence of the people

Answer: (a)

Explanation:

The passage states that education’s purpose is “transformative in nature, in the sense that it should widen one’s worldview, make one question ‘unsustainability, and help one build competencies to address global challenges and be accommodated into a global system.”

Q8. ‘We live in a highly interconnected and interdependent world’. What does this phrase mean in the passage?

(a) We are now more connected and dependent upon each other for our survival

(b) The means of transport have become faster

(d) We are facing challenges from globalization

Answer: (a)

Explanation:

The passage links this phrase to globalisation and global challenges, implying that our shared issues and solutions require cooperation “beyond national boundaries,” which inherently means being connected and reliant on each other. While (c) is partially true, (a) captures the broader meaning of interconnectedness and interdependence for survival in the face of global challenges.

Q9. “The world’s life-supporting resources are being depleted at a faster rate than ever before!” What does this phrase mean in the passage?

(a) Today we are facing an acute shortage of food products

(b) Medical health systems are deteriorating at a fast pace

(d) Human life is becoming more dependent on the support of technology

Answer: (c)

Explanation:

“Life-supporting resources” most directly refers to natural resources like water, air, land, and biodiversity that are essential for life. “Depleted at a faster rate” means they are reducing quickly.

Q10. There is an increasing recognition of the importance of global citizenship’ because:

(a) People want to travel more and live in different parts of the world

(b) It will unite people from all over the world to face the challenges of the 21st century

(d) People will cooperate with each other to save themselves from natural disasters

Answer: (b)

Explanation:

The passage states: “it is now well recognized that 21st century challenges are global in nature and require cooperation beyond national boundaries. In a sustainable development sense we have to see ourselves as ‘citizens’ of the world and respond accordingly to the global challenges in the present century. In fact, global challenges have expanded the very notion of citizenship itself. There is an increasing recognition of the importance of global citizenship.” This directly links global citizenship to addressing global challenges through cooperation.

Directions: In the following five items, each item consists of six sentences of a passage. The first and sixth sentences are given at the beginning as Stand S6. The four sentences in between S1 and S6 in each Directions: In the following five items, each item consists of six sentences of a passage. The first and with question have been jumbled up and labelled as P, Q, R, and S. You are required to find the proper sequence of the four sentences and mark your response accordingly on the Answer Sheet.

Q11. S1: Geological mapping, when properly done, demands skill and judgment.

S6: Nothing is more naive than to believe that a field geologist should gather only ‘facts, the interpretation of which is to be made at a later date.

P: While the field work progresses he should conceive as many interpretations as are consistent with the known facts.

Q: As the field work progresses and the larger geological picture begins to unfold, experience and judgment are essential if the geologist is to evaluate properly the vast number of facts gathered from thousands of outcrops.

R: Such mapping requires keen observation and a knowledge of what data are significant,

S: Above all, the field geologist must use the method of “working multiple hypotheses” to deduce the geological structure.

(a) SRQP

(b) RQSP

(d) SRPQ

Answer: (b)

Explanation:

S1 introduces the idea that geological mapping requires skill and judgment.
R logically follows S1 by detailing what that skill and judgment entail: keen observation and knowing significant data.
Q then builds on the “field work progresses” idea from R, emphasizing the importance of experience and judgment in evaluating facts as the picture unfolds.
S introduces the crucial method (“working multiple hypotheses”) for deducing structure, which is a higher-level application of judgment. “Above all” indicates its paramount importance.
P elaborates on S by explaining how the geologist should work with multiple hypotheses during field work.
S6 reinforces the idea that interpretation must happen during the field work, not just facts gathering, which aligns with S and P.
Correct Sequence: RQSP

Q12. S1: Under the colonial regime, basic infrastructure such as railways, ports, water transport, posts and telegraphs did develop.

S6: Naturally, therefore, these areas remained inaccessible to the people.

P: There always remained an acute shortage of all-weather roads to reach out to the rural areas during the rainy season.

Q: Roads constructed in India prior to the advent of British rule were not fit for modern transport.

R: However, the real motive behind this development was not necessarily to provide basic amenities to the people but to subserve various colonial interests.

S: The roads that were built primarily served the purposes of mobilizing the army within India and drawing out raw materials from the countryside to the nearest railway station.

(a) SPQR

(b) PQSR

(d) RQSP

Answer: (d)

Explanation:

Here’s the succinct solution:

S1 introduces colonial infrastructure development.
R immediately clarifies the motive behind this development (colonial interests, not public welfare).
Q then provides context about the state of roads before British rule, indicating a need for new transport infrastructure.
S details how the British-built roads specifically served those colonial interests (army, raw materials).
P highlights a consequence of this colonial-focused development: the neglect of all-weather roads for rural areas.
S6 logically concludes that these areas remained inaccessible as a result.

Hence, the correct sequence is (d) RQSP.

Q13. S1: Contemporary history is necessary, but it is at best a tentative record.

S6: Some portentous events can be seen to be so from the moment of their occurrence, like the discovery of the New World; others of comparable momentousness are hidden in obscurity.

P: The relevance of the issue of proportion is significant.

Q: It possesses, indeed, a massive supply of public record, but it necessarily lacks the inner knowledge of politicians’ minds, of planners’ proposals, of scientists’ discoveries, of technicians break-throughs.

R: It also lacks perspective since it is bereft of a sense of proportion.

S: It is impossible, over just a few years of observation, to estimate accurately the significance of various events.

(a) QPSR

(b) SRPQ

(d) PRSQ

Answer: (c)

Explanation:

S1 introduces contemporary history as a “tentative record.”
Q explains why it’s tentative: it lacks crucial “inner knowledge.”
S builds on this by stating that short observation periods make it “impossible…to estimate accurately the significance.”
R adds another related limitation: it “also lacks perspective” due to being “bereft of a sense of proportion,” which links directly to the difficulty of estimating significance.
P then emphasizes the “relevance of the issue of proportion,” reinforcing R’s point.
Finally, S6 illustrates this difficulty by contrasting events whose momentousness is immediately apparent with those that remain obscure.

Hence, the correct sequence is (c) QSRP.

Q14. S1: Income inequality in less-developed countries is worse than most estimates.

S6 : The tax regime in these countries needs to be progressive and futuristic.

P: There is a staggering level of difference between the income metrics and the actual income of the prosperous in such countries.

Q: The effective tax rates are not really progressive with regard to income

R: They need to be reengineered to bring into the tax net the enormous sums of ‘missing income.

S: They are even less so with regard to wealth.

(a) PQSR

(b) QSPR

(d) SRPQ

Answer: (a) (b) is official answer

Explanation:

Logical structure:

Q → Problem (tax on income not progressive)

S → Problem worsens (even less so on wealth)

P → Root cause (real income is hidden)

R → Solution (reengineer tax to catch this)

Q15. S1: The history of English literature is usually divided into different periods.

S6: This is the real danger of periodization, which tends to give the impression of distinct categories where there are none.

P: However there are important discontinuities to be kept in mind.

Q: Each period has unique features that produce certain family resemblances between the writers of a particular period.

R: Scholars often specialize in periods such as Medieval, Renaissance, Romantic, Victorian, and Modern literature.

S: Failure to detect these discontinuities often produce a false sense of uniformity and consensus within a period.

(a) PQRS

(b) RQPS

(e) PSQR

(d) RSPQ

Answer: (b)

Explanation:

S1 introduces the division of English literature into periods.
R logically follows by giving examples of these periods and mentioning how scholars specialize in them, reinforcing the idea of periodization.
Q then describes a positive aspect of these periods: unique features and family resemblances among writers within them. This builds on the idea of distinct periods.
P introduces a contrast (“However”) and a crucial nuance: “important discontinuities” that need to be kept in mind. This counters the idea of neat, uniform periods.
S then explains the negative consequence of failing to detect these discontinuities (mentioned in P): it creates a “false sense of uniformity.” This directly leads to the warning in S6.

Hence, the correct sequence is (b) RQPS.

Directions: In the following five items, each item has a sentence with three underlined parts labelled as (a), (b), and (c). Read each sentence and identify any error in any underlined part, and indicate your response on the Answer Sheet against the corresponding letter, i.e. (a) (b) or (c). If you find no error, your response should be indicated as (d).

Q16. Ramesh liked/(a) | his friend’s music player/ (b) | to his own /(c) / No error /(d)

Answer: (a)

Explanation: The error is in part (a). The verb “liked” is incorrect in comparative constructions. “Ramesh preferred his friend’s music player to his own.”

Q17. Given the complex of the problem/(a) | the committee is not expected (b) | to arrive at a decision any time soon (c) | No error (d)

Answer: (a)

Explanation: The error is in part (a). It should be “Given the complexity of the problem…” to correct the noun-adjective agreement.

Q18. The group of students/(a) | on a visit to Srinagar/(b) | circumnavigated around the Dal Lake/(c) | No error/(d)

Answer: (c)

Explanation: The error is in part (c). It should be “circumnavigated the Dal Lake.” “Around” is redundant in this context.

Q19. Jitender was the smartest/(a) | of the two/(b) | children in the room/ (c) | No error(d)

Answer: (a)

Explanation: The error is in part (a). It should be “smarter” in place of “smartest’ as superlative degree of adjective is used for more than two persons/entities.

Q20. He asked me if I would be/(a) /interested in signing up/(b) | as a member of the group /(c) | No error/(d)

Answer: (d)

Explanation: This sentence is grammatically correct. The verb tense is consistent, and the prepositions (“in signing up as”) are used properly.

Q21. Who among the following was a companion of freedom fighter Rani Chennamma of Kittur and continued the fight against the British after the Rani’s capture by the British in 1824?

(a) Rayanna

(b) Tipu Garo

(d) Dukaribala Devi

Answer: (a)

Explanation: Sangolli Rayanna was a prominent army chief (Shetsanadi) under Rani Chennamma of Kittur (present-day Karnataka).

After Rani Chennamma was captured by the British in 1824, Rayanna continued the armed struggle guerrilla-style against British colonial rule.
He mobilized local support, used forest routes, and attacked British installations until he was captured and executed in 1831.
Rayanna remains a folk hero in Karnataka and is remembered for his loyalty and continued resistance against colonial rule.

Q22. The First Indian Factories Act, passed in 1881, dealt primarily with:

(a) Women’s labour

(b) Living conditions of factory workers

(d) Textile workers

Answer: (c)

Explanation: The Indian Factories Act of 1881 was the first legislation enacted by the British Government to regulate labor in India.

It was passed primarily to regulate the working conditions of child workers in factories, especially in the textile industry.
Key provisions:
- Prohibited employment of children under 7 years.
- Limited the working hours of children aged 7–12 years to 9 hours/day.
- Required four holidays per month for child workers.
- It also required registration of factories and inspections.

Q23. Where was Azad Hind Fauj (INA) formed?

(a) Singapore

(b) Tokyo

(d) Rangoon

Answer: (a)

Explanation: The Azad Hind Fauj (Indian National Army – INA) was formally established in Singapore in 1942 by Rash Behari Bose, and later reorganized by Subhas Chandra Bose in 1943.

It was created from Indian prisoners of war captured by the Japanese during the Malayan campaign of World War II.
Singapore served as the headquarters of INA and the Provisional Government of Free India (Azad Hind).
Subhas Chandra Bose famously addressed the INA soldiers in Singapore and gave the slogan “Give me blood, and I shall give you freedom.”

Q24. In 1927, Lord Birkenhead, Secretary of State for India, appointed a Committee of three members to enquire into the relationship between the Indian States and the British Government and to make suggestions for more satisfactory adjustment of the existing economic relations between the Indian States and British India. Who among the following was not a member of the Committee?

(a) Harcourt Butler

(b) A.J.S. Wilson

(d) S.C. Peel

Answer: (b)

Explanation: The Butler Committee (also known as the Indian States Committee) was formed in 1927 under Sir Harcourt Butler to examine the relationship between the Indian princely states and British India.

The committee had three members:
- Sir Harcourt Butler (Chairman)
- W.S. Holdsworth
- S.C. Peel
A.J.S. Wilson was not a member of this committee.
The Committee’s main recommendation: the relationship between the Crown and the Indian States should remain unchanged, i.e., princely states should not be integrated into constitutional reforms being introduced in British India.

Q25. Which of the following statements are correct?

Under the Cornwallis System, the districts were divided into thanas or police jurisdictions of 20-30 miles.
Each of them was placed under an officer of government, who was also responsible for maintaining law and order.
The daroga system was introduced in Bengal in 1812.
The daroga was nominated by the district magistrate.

Select the correct answer using the code given below:

(a) 1 and 2 only

(b) 2, 3 and 4 only

(d) 1, 2 and 4

Answer: (d)

Explanation: Statement 1 is Correct.

Under Lord Cornwallis’s police reforms (1791–93), districts were divided into thanas (police jurisdictions), each covering 20–30 square miles. This was part of the attempt to replace the decaying Mughal police system with a modern structure.

Statement 2 is correct.

Each thana was placed under a daroga, who was a government officer under the control of the district magistrate. The daroga was responsible for maintaining law and order, supervising chowkidars (village watchmen), and reporting crimes.

Statement 3 is incorrect.

The daroga system was introduced during Cornwallis’s police reforms in 1791, not in 1812. By 1812, the system was already operational and being modified in some provinces, not initiated.

Statement 4 is correct.

The district magistrate nominated or appointed the daroga and exercised direct administrative control over police functioning within his district.

Q26. Model Standing Orders formed under the Industrial Employment (Standing Orders) Act, 1946 shall apply to an establishment in respect of which the Appropriate Government is that of the State of:

(a) Madhya Pradesh

(b) Gujarat

(d) West Bengal

Answer: (b)

Explanation: The Industrial Employment (Standing Orders) Act, 1946 mandates employers to define service conditions of workers through standing orders.

Model Standing Orders are automatically applicable to any establishment until certified standing orders are submitted.
As per the Central Government Notification, Gujarat is one of the states for which Model Standing Orders have been specified by the State Government and apply by default unless modified.

Q27. An ‘out-worker’ is expressly excluded from the definition of ‘workman’ under which one of the following Acts?

(a) The Factories Act, 1948

(b) The Plantations Labour Act, 1951

(d) The Inter-State Migrant Workmen (Regulation of Employment and Conditions of Service) Act, 1979

Answer: (c)

Explanation: Under Section 2(1)(i) of the Contract Labour (Regulation and Abolition) Act, 1970, a ‘workman’ does not include out-workers, i.e., persons who are not working in the premises of the establishment or under its supervision, but work from their own premises (e.g., home-based workers in cottage industries).

Other Acts like the Factories Act, 1948 or Plantations Labour Act, 1951 do not exclude out-workers in the same express terms.

Q28. Which one of the following nature of work shall not be taken into account while the Appropriate Government considers prohibiting employment of contract labour in an establishment under the Contract Labour (Regulation and Abolition) Act, 1970?

(a) The process, operation or other work incidental to or necessary for the industry

(b) The work is of a permanent nature

(d) The work is of intermittent nature

Answer: (d)

Explanation: Under Section 10(2) of the Contract Labour (Regulation and Abolition) Act, 1970, the Appropriate Government must consider the following factors before prohibiting employment of contract labour:

(a) Whether the process, operation, or other work is incidental to or necessary for the industry;
(b) Whether the work is of a perennial nature;
(c) Whether the work is ordinarily done through regular workmen.

However, if the work is of an intermittent or casual nature, the government need not prohibit contract labour for such work. Hence, “intermittent nature” is not taken into account for prohibition.

Q29. Which of the statements relating to the Grievance Redressal Committee under the Industrial Disputes Act, 1947 is not correct?

(a) It shall consist of equal number of members from among employer and workmen.

(b) It shall be constituted in an industrial establishment employing twenty or more workmen.

(d) The total members of the Committee shall not be more than six.

Answer: (c)

Explanation: The Grievance Redressal Committee (GRC) is governed by Section 9C of the Industrial Disputes Act, 1947, inserted via Industrial Disputes (Amendment) Act, 2010.

Correct Statements:

(a) The Committee shall consist of an equal number of members representing the employer and the workmen.

(b) It shall be constituted in every industrial establishment employing twenty or more workmen.

(d) Maximum number of members: 6.

Incorrect Statement:

(c) The Chairperson is selected by the members of the Committee from among themselves, NOT by the Appropriate Government.

Q30. Under the provisions of the Factories Act, 1948, a Safety Committee is to be constituted in a factory where:

(a) 1000 or more workers are employed

(b) Hazardous substances are used or handled

(d) 500 or more workers are employed

Answer: (b)

Explanation: As per Section 41G of the Factories Act, 1948 (inserted through the Amendment Act of 1987), every factory engaged in hazardous processes is mandated to set up a Safety Committee.

The Committee should consist of an equal number of representatives from the management and the workers.
It assists and cooperates with the management in maintaining safety and health at work.

Q31. The eight-digit number 789459xy is divisible by 88, where x and y are digits. What are the possible values of x and y?

(a) x = 1, y = 2

(b) x = 2, y = 2

(d) x = 4, y = 4

Answer: (d)

Explanation: To determine the possible values of x and y such that the eight-digit number 789459xy is divisible by 88, we follow these steps:

Step 1: Understand Divisibility by 88: A number is divisible by 88 if and only if it is divisible by both 8 and 11 (since 88 = 8 × 11)

Step 2: Apply Divisibility by 8

A number is divisible by 8 if its last three digits form a number divisible by 8. Here, the last three digits are 59xy.

check each option:

(a) x=1,y=2: 5912÷8=739 → Divisible.

(b) x=2,y=2: 5922÷8=740.25 → Not divisible.

(d) x=4,y=4: 5944÷8=743 → Divisible.

Step 3: Apply Divisibility by 11

A number is divisible by 11 if the difference between the sum of its digits in odd positions and the sum of its digits in even positions is a multiple of 11 (including 0).

Compute the difference:

(7+9+5+x)−(8+4+9+y)=(21+x)−(21+y)=x−y

For divisibility by 11, x−y must be a multiple of 11. Since x and y are digits (0 to 9), the only possible solution is:

x−y=0⟹x=y

Now, check the remaining options from Step 2:

(a) x=1,y=2: 1≠2 → Fails.

(d) x=4,y=4: 4=4 → Satisfies.

The only valid option is (d)

Q32. If x is the smallest natural number that is divisible by both 24 and 30, whereas y is the largest natural number that divides both 36 and 100, then what is the value of x – y?

(a) 116

(b) 124

(d) 138

Answer: (a)

Explanation: To find x−y:

Find x (LCM of 24 and 30):

Prime factors:

24=23×3

30=2×3×5

LCM = 23 ×3×5=120.

Find y (GCD of 36 and 100):

Prime factors: 36=22×32

100=22 ×52

GCD(Greatest Common Divisor)= 22=4

Compute x−y: 120−4=116.

Q33. What is the digit in the unit place of 22100 ?

(a) 2

(b) 4

(d) 8

Answer: (c)

Explanation: Observe the cycle of the last digit for powers of 2:

21 =2 → 2

22 =4 → 4

23 =8 → 8

24 =16 → 6

25 =32 → 2 (cycle repeats every 4 exponents)

The pattern of the last digit repeats every 4 powers: 2, 4, 8, 6.

Simplify the exponent 2100 modulo 4:

Since the cycle length is 4, we find 2100 is divisible by 4, so:

2100 ≡0 mod4

When the exponent is a multiple of 4 (i.e., 0 in modulo 4), the last digit is 6.

The last digit of 2100 is the same as the last digit of 24 , which is 6.

Q34. A runner completed a 40 km race in 3 hours. She changed her speed after completing each quarter of the distance such that the proportion of the speeds in the first, second, third and the fourth quarter is 9 : 3 : 4 : 5 respectively. How much time (approximately) did she complete the last quarter of the race?

(a) 32 minutes

(b) 34 minutes

(d) 28 minutes

Answer: (d)

Explanation:

To find the time taken to complete the last quarter of the race, we need to determine the values of the time taken for each quarter.

Let’s assume the time taken for the first quarter is t1, the second quarter is t2, the third quarter is t3, and the fourth quarter is t4.

According to the given proportion, the speeds in the first, second, third, and fourth quarters are in the ratio 2:3:4:5.

Since speed is inversely proportional to time, the time taken to cover each quarter will be inversely proportional to the speed.

Let’s calculate the time taken for each quarter:

First quarter: t1 = (2/2+3+4+5) * 3 hours = (2/14) * 3 hours = 6/14 hours = 18/14 hours

Second quarter: t2 = (3/2+3+4+5) * 3 hours = (3/14) * 3 hours = 9/14 hours

Third quarter: t3 = (4/2+3+4+5) * 3 hours = (4/14) * 3 hours = 12/14 hours = 6/7 hours

Fourth quarter: t4 = (5/2+3+4+5) * 3 hours = (5/14) * 3 hours = 15/14 hours

To find the time taken to complete the last quarter, we need to calculate t4 in minutes:

t4 = (15/14) * 3 hours * 60 minutes/hour ≈ 28.57 minutes ≈ 28 minutes (approx.)

Therefore, the approximate time taken to complete the last quarter of the race is 28 minutes.

Q35. If there are enough coins of denomination Rs.1, Rs.2 and Rs.5, then in how many ways can one pay Rs.10?

(a) 8

(b) 9

(d) 11

Answer: (c)

Explanation: Let the number of Rs. 5 coins be x, Rs. 2 coins be y, and Rs. 1 coins be z.

The equation is: 5x+2y+z=10

We iterate over possible values of x (from 0 to 2, since 5×3=15>10) and count valid (y,z) pairs for each x.

Case 1: x=0

2y+z=10

Possible y: 0 to 5 → 6 ways.

Case 2: x=1

2y+z=5

Possible y: 0 to 2 → 3 ways.

Case 3: x=2

2y+z=0

y=0,z=0 → 1 way.

Total Ways: 6+3+1=10

Q36. Which of the following is included in the ‘Cost of Inventory’ according to Accounting Standard-2 (Inventory Valuation)?

(a) Administrative overheads that do not contribute to bringing the inventories to their present location and condition

(b) Storage costs which are necessary in the production process prior to a further production stage

(d) Duties and taxes paid on purchases, subsequently recoverable by the enterprise from the Tax Authorities

Answer: (b)

Explanation:As per AS-2: Inventory Valuation, any cost that is necessary to bring the inventory to its present location and usable conditions would be included in the cost of Inventory. So, if storage cost is necessary in the production process, then it will be included in “cost of inventory”.

Q37. Following is the trial balance of a firm as on 31.03.2022:

Trade receivables	Rs. 2,50,000
Provision for discount to debtors		Rs. 14,000
Discount to debtors	Rs. 4,000

Additional discount allowed to debtors during the years is Rs. 20,000. The firm has a policy of maintaining a provision for discount to debtors equal to 10% of the Trade Receivables’ balances. Total amount to be charged to Profit and Loss Account (for the year ending 31.03.2022) For discount allowed and provision for discount created will be:

(a) Rs. 25,000

(b) Rs. 13,000

(d) Rs. 33,000

Answer: (d)

Explanation: Old discount to debtors= 4,000

Additional discount to debtors= 20,000

(+) New provision for discount to debtors (10% of trade receivable balance)= 23,000 (10% of (2,50,000-20,000)

(-) old provision= 14,000

Amount Charged to P/L= Rs. 33,000

Q38. Consider the following information:

Date	Particulars	Units	Rate per unit (Rs.)
January 1	Inventory in hand	200	7
January 8	Purchases	1100	8
January 25	Purchases	300	9
January 6	Issued for sale	100	–
January 9	Issued for sale	200	–

Which one of the following is the value of inventory on January 31 under perpetual inventory system using First – In – First – Out (FIFO) method?

(a) Rs. 6,700

(b) Rs. 8,700

(d) Rs. 12,000

Answer: (c)

Explanation: Solution (FIFO Perpetual Inventory Method):

Initial Inventory (Jan 1):

200 units @ Rs. 7 → Rs. 1,400

Purchases:

Jan 8: 1,100 units @ Rs. 8 → Rs. 8,800

Jan 25: 300 units @ Rs. 9 → Rs. 2,700

Issues (FIFO Basis):

Jan 6: 100 units issued → Taken from oldest stock (Jan 1):

100 × Rs. 7 = Rs. 700

Remaining Jan 1 stock: 100 units @ Rs. 7 → Rs. 700

Jan 9: 200 units issued →

100 units from Jan 1 @ Rs. 7 → Rs. 700

100 units from Jan 8 @ Rs. 8 → Rs. 800

Remaining Jan 8 stock: 1,000 units @ Rs. 8 → Rs. 8,000

Closing Inventory (Jan 31):

1,000 units @ Rs. 8 → Rs. 8,000

300 units @ Rs. 9 → Rs. 2,700

Total = Rs. 8,000 + Rs. 2,700 = Rs. 10,700

Q39. Following is the information relating to a club for the year ending 31.03.2022:

Subscription outstanding as on 31.03.2021: Rs. 16,000

Subscription received in advance as on 31.03.2022 Rs. 18,000

Subscription received in advance as on 31.03.2021 Rs. 12,000

Subscription received in advance as on 31.03.2022 Rs. 11,000

There are 70 members each paying an annual subscription of Rs. 1,000. Total subscription received during the year 2021 – 22 will be:

(a) Rs. 67,000

(b) Rs. 71,000

(d) Rs. 77,000

Answer: (a)

Explanation:

Let’s suppose total subscription received during the year 21-22= Rs. X

Less (-) outstanding subscription as on 31-03-21= 16,000

Add (+) outstanding subscription as on 31-03-22= 18,000

Add (+) advance subscription as on 31-03-21= 12,000

Less (-) advance received as on 31-03-22= 11,000

Subscription for the year 2021-2022= X + 3000

Subscription for the year 21-22 = 70*1000= Rs. 70,000

Hence, X + 3000 = 70,000

X= Rs. 67,000

Q40. Reporting on fraud is to be made by an auditor to the Central Government when the sums involved in the fraud:

(a) exceed Rs. 20 lakh

(b) exceed Rs. 50 lakh

(d) are Rs. 1 crore or above

Answer: (d)

Explanation: Under Section 143(12): Duty to report fraud, Fraud, which involves or is expected to involve individually an amount of Rs. 1 Crore or above – To be reported to Central Government Hence, Option (d) is the correct answer.

Q41. A train of length 400 m takes 15 seconds to cross a train of length 300 m travelling at 60 km per hour from the opposite direction along a parallel track. What is the speed of the longer train, in km per hour?

(a) 108

(b) 102

(d) 96

Answer: (a)

Explanation: Given:

Length of the first train (crossing train) = 400m
Time taken by the first train to cross the second train = 15 seconds
Length of the second train (longer train) = 300m
Speed of the second train = 60 km/h

To find the speed of the longer train, we need to determine the relative speed between the two trains when they are moving in opposite directions.

The relative speed of two objects moving in opposite directions is the sum of their individual speeds.

Let’s denote the speed of the longer train as ‘v’ km/h.

To cross the longer train, the crossing train needs to cover the combined length of both trains.

Distance = Length of the first train + Length of the second train

Distance = 400m + 300m = 700m

Time = 15 seconds

Relative speed = Distance / Time

Relative speed = 700m / 15 seconds

Relative speed = 46.67 m/s

To convert this relative speed to km/h, we multiply by (3600/1000) (since 1 km = 1000m and 1 hour = 3600 seconds):

Relative speed = 46.67 m/s * (3600/1000) = 168 km/h

Now, we can set up the equation:

Relative speed = Speed of the first train + Speed of the second train

168 km/h = v km/h + 60 km/h

Simplifying the equation:

v km/h = 168 km/h – 60 km/h

v km/h = 108 km/h

Hence, the speed of the longer train is 108 km/h.

Q42. There is a water tank in the form of a rectangular parallelepiped of height 1.1 m and a square base of side 2 m. If a full tank of water is drained out completely in a long pipe of circular cross – sectional area of radius 1 cm, what should be the minimum length of the pipe, in km, to hold the entire water in it?

(Take π=227)

(a) 12

(b) 13

(d) 15

Answer: (c)

Explanation: Given:

Height of the tank (h) = 1.1 m

Side of the square base (a) = 2 m

Radius of the pipe (r) = 1 cm = 0.01 m (as given)

To find the volume of the water in the tank, we need to calculate the volume of the rectangular parallelepiped.

Volume of the tank = Base area × Height

Base area = side2 (since it’s a square base)

Volume of the tank = a2 × h

Substituting the given values:

Volume of the tank = (2 m)2 × 1.1 m = 4.4 m3

Volume of the pipe = Volume of the tank

π × r2 × length = 4.4 m3

Substituting the given values:

π × (0.01 m)2 × length = 4.4 m3

Dividing both sides by 0.0001 × π:

length = 4.4 / (0.0001 × π)

Now, let’s calculate the length in km:

length = 4.4 / (0.0001 × 22/7) km

length = 4.4 × (7 × 104) / 22 km

length ≈ 14 km

Q43. A person buys ten pens and eight pencils for Rs. 200. Price of each pen is same and price of each pencil is same. If he could have bought five pens and twenty – four pencils of same types using the same amount, then what is the price of each pen in rupees?

(a) Rs. 16

(b) Rs. 15

(d) Rs. 13

Answer: (a)

Explanation:Let’s assume the price of each pen as “p” rupees and the price of each pencil as “q” rupees.

According to the given information: 10p + 8q = 200 —(1) (Total cost of 10 pens and 8 pencils is 200)

Also, it is given that with the same amount (200 rupees) he could have bought 5 pens and 24 pencils:

5p + 24q = 200 —(2)

To find the price of each pen, we need to solve these equations.

Let’s multiply equation (1) by 5 and equation (2) by 10 to eliminate “p”:

50p + 40q = 1000 —(3)

50p + 240q = 2000 —(4)

Now, subtract equation (3) from equation (4) to eliminate “p”:

(50p + 240q) – (50p + 40q) = 2000 – 1000

200q = 1000

q = 1000/200

q = 5

Substituting the value of “q” in equation (1):

10p + 8(5) = 200

10p + 40 = 200

10p = 200 – 40

10p = 160

p = 160/10

p = 16

Hence, the price of each pen is Rs 16.

Q44. A school has 100 students and every student plays either cricket or football or both. The number of students who play cricket is twice the number of students who play football. Also, the number of students who play only cricket is three times the number of students who play only football. The number of students who play both cricket and football is, therefore:

(a) 30

(b) 28

(d) 20

Answer: (d)

Explanation:Let: C=2F (cricket players are twice football players).

Only cricket = 3× only football ⇒ C−B=3(F−B).

Substitute C=2F into the second equation: 2F−B=3F−3B⟹F=2B

Total students equation: C+F−B=100⟹2F+F−B=100⟹3F−B=100

Substitute F=2B: 3(2B)−B=100⟹5B=100⟹B=20

Q45. A man walks in a certain direction for 5 km and then walks in the south direction for 4 km. If he ends up in the east direction for 4 km. If he ends up in the east direction with respect to the starting position, how far is he from the starting position?

(a) 2 km

(b) 3 km

(d) 5 km

Answer: (b)

Explanation: Let the total work to be finished be the LCM of 10, 15, and 6 = 30.

10 = 2 × 5

15 = 3 × 5

6 = 2 × 3

LCM of 10, 15, and 6 = 2 × 3 × 5 = 30]

Work = Time × Efficiency Efficiency = Work/Time

Efficiency of A = 30/10 = 3

Efficiency of B = 30/15 = 2

Efficiency of C = 30/6 = 5

Total efficiency of A, B, and C = 3 + 2 + 5 = 10

Time taken by A, B, and C to finish the job if they work together = 30/10 = 3 days.

Q46. The beneficiaries under the Integrated Child Development Services (ICDS) Scheme are children in the age group of:

(a) 0 – 6 years

(b) 0 – 3 years

(d) 6 – 15 years

Answer: (a)

Explanation: The Integrated Child Development Services (ICDS) scheme, launched in 1975, is a flagship program of the Government of India for early childhood care and development.

It provides supplementary nutrition, immunisation, health check-ups, preschool education, and health and nutrition education to:
- Children aged 0–6 years
- Pregnant women
- Lactating mothers
- Adolescent girls (under schemes like SABLA/Poshan 2.0)
Key Services Include:
- For 0–3 years: Health & nutrition services
- For 3–6 years: Nutrition + Non-formal preschool education

Q47. Which of the following statements about “Truck farming’ is/are correct?

Growing vegetables around urban centres to meet the daily demand of people is known as Truck Farming.
It is governed by the distance a truck can cover overnight between the farm and the market.

Select the correct answer using the code given below:

(a) 1 only

(b) 2 only

(d) Neither 1 nor 2

Answer: (c)

Explanation: Statement 1 is correct.

Truck farming refers to the commercial cultivation of vegetables and fruits, primarily to supply urban markets. It is especially prevalent around urban and peri-urban areas, where farmers grow vegetables to meet daily demand.

Statement 2 is correct.

Truck farming is also characterized by the short distance between the farm and the market. The produce is often transported overnight or within a day, so that freshness is maintained—hence, it is “governed by the distance a truck can cover overnight”.

Q48. Which of the following statements with reference to the service actor is/are correct?

Retail trade falls under tertiary activity.
Research and Development based activity comes under quaternary activity.

Select the correct answer using the code given below:

(a) 1 only

(b) 2 only

(d) Neither 1 nor 2

Answer: (c)

Explanation:Statement 1 is correct.

Retail trade is part of the tertiary sector, which involves distribution and services. Tertiary activities include banking, transport, education, healthcare, and retail.

Statement 2 is correct.

Quaternary activities are a subset of tertiary activities, focused on knowledge-based services like research, development, IT, and financial planning. R&D is a key quaternary activity.

Q49. Which of the following statements about the National Skill Development Corporation is/are not correct?

It is a not-for-profit Public Limited Company set up by the Ministry of Skill Development and Entrepreneurship.
It promotes skill development by catalysing the creation of only large, quality and non-profit vocational institutions.

Select the correct answer using the code given below:

(a) 1 only

(b) 2 only

(d) Neither 1 nor 2

Answer: (b)

Explanation: Statement 1is correct.

NSDC is a not-for-profit public limited company, incorporated under Section 25 (now Section 8) of the Companies Act, 1956. It was set up by the Ministry of Finance in 2008, and later aligned under the Ministry of Skill Development and Entrepreneurship.

Statement 2 is incorrect.

NSDC supports both for-profit and not-for-profit entities in the skill development ecosystem. It catalyzes the creation of scalable vocational training institutions, not only non-profit ones.

Q50. Which of the following statements with reference to the Atal Vayo Abhyuday Yojana (AVYAY) is/are correct?

Fulfil basic needs of destitute elderly citizens

Build and strengthen intergenerational relationships through Regional Resource and Training Centres

Provide guaranteed monthly pension to elderly citizens
Establish Atal Incubation centres for elderly citizens

Select the correct answer using the code given below:

(a) 1, 2 and 4

(b) 3 and 4 only

(d) 1 only

Answer: (c)

Explanation: Statement 1 is correct.

AVYAY aims to provide basic needs and dignity to poor and vulnerable elderly, including food, shelter, healthcare, and companionship.

Statement 2 is correct.

The scheme includes Regional Resource and Training Centres (RRTCs) to promote intergenerational bonding, awareness, and elder-care.

Statement 3 is incorrect.

AVYAY does not provide a guaranteed monthly pension. That is done under IGNOAPS (Indira Gandhi National Old Age Pension Scheme).

Statement 4 is incorrect.

AVYAY does not involve setting up Atal Incubation Centres. These are part of Atal Innovation Mission, not elderly welfare.

Q51. Consider the following statements :

Statement I :

In India, the Central Government determines the inflation target, in consultation with the Reserve Bank of India, in terms of the Consumer Price Index once in five years.

Statement II :

At present, the Monetary Policy framework in India is operated by the Central Government.

Which of the following is correct with respect of the above statements?

(a) Both statements I and statement II are correct, and statement II is the correct explanation for statement I

(b) Both statements I and statement II are correct, and statement II is not the correct explanation for statement I

(d) Statement I is incorrect but statement II is correct

Answer: (c)

Explanation: Statement I is correct.

As per the Reserve Bank of India Act, 1934 (amended in 2016):

Section 45ZA provides for inflation targeting.
The Central Government, in consultation with the RBI, notifies the inflation target once in every five years.
The inflation target is based on the Consumer Price Index (CPI).
Current target (till March 2026): 4% CPI inflation with a band of ±2%.

Statement II is incorrect.

India currently follows the Monetary Policy Framework Agreement (MPFA) signed in 2015. The RBI operates the monetary policy framework, especially through the Monetary Policy Committee (MPC). The MPC, not the Central Government, is responsible for setting interest rates to meet inflation targets.

Q52. Consider the following statements :

Statement I :

In India, the RTGS and NEFT payment systems are owned and operated by National ayment Corporation of India.

Statement II :

National Payment Corporation of India is an entity promoted by banks.

Which of the following is correct in respect of the above statements?

(a) Both statement I and statement II are correct and statement II is the correct explanation for statement I

(b) Both statement I and statement II are correct and statement II is not the correct explanation for statement I

(d) Statement I is incorrect but statement II is correct

Answer: (d)

Explanation: Statement I is incorrect.

RTGS (Real Time Gross Settlement) and NEFT (National Electronic Funds Transfer) are owned and operated by the Reserve Bank of India (RBI). They are RBI-operated centralized systems.

Statement II is correct.

NPCI is a not-for-profit organization under the Companies Act.
It was established by the Indian Banks’ Association (IBA) under the guidance of RBI and the Payment and Settlement Systems Act, 2007.
It is promoted by a consortium of major Indian banks.

Q53. Consider the following statements:

Statement I :

A very strong US Dollar squeezes global credit.

Statement II :

Many countries and companies outside America borrow in Dollars.

Which of the following is correct in respect of the above statements ?

(a) Both statement I and statement II are correct and statement II is the correct explanation for statement I

(b) Both statement I and statement II are correct and statement II is not the correct explanation for statement I

(d) Statement I is incorrect but statement II is correct

Answer: (a)

Explanation:Statement I is correct.

A strong US Dollar makes Dollar-denominated debt more expensive for borrowers in other countries. This reduces liquidity and tightens global credit conditions, especially for emerging markets and corporations with Dollar debt.

Statement II is correct.

Many governments, corporations, and banks across the world raise loans in US Dollars, since it’s the dominant global reserve currency. This is especially true for developing economies where local currency bonds are riskier.

Since borrowers outside the US must repay in Dollars, a stronger Dollar increases their repayment cost, leading to tightened global credit—Statement II explains Statement I.

Q54. Consider the following statements:

Statement I :

The Government of India mandates the packaging of 100% sugar and food grains in diversified jute bags.

Statement II :

The Government of India enacted the Jute Packaging Materials (Compulsory Use in Packing Commodities) Act, 1987.

Which of the following is correct in respect of the above statements?

(a) Both statement I and statement II are correct and statement II is the correct explanation for statement I

(b) Both statement I and statement II are correct and statement II is not the correct explanation for statement I

(d) Statement I is incorrect but statement II is correct

Answer: (d)

Explanation: Statement I is incorrect.

The Government of India does NOT mandate 100% packaging of food grains and sugar in jute bags.

As per the latest notification (e.g., Ministry of Textiles Order 2023), it mandates:

100% of food grains in jute bags
20% of sugar in jute bags
The rest can be packed in plastic or other materials due to practical limitations.

Statement II is correct.

The Jute Packaging Materials (Compulsory Use in Packing Commodities) Act, 1987 empowers the government to mandate use of jute bags for packaging commodities to support the jute industry and rural employment

Q55. Recently which one among the following committed up to $25 billion for the next five years to fund India’s infrastructure creation under the Prime Minister Gati Shakti initiative as well as social development and climate action, thus aiding India’s aspirations for green growth?

(a) Asian Development Bank

(b) International Finance Corporation

(d) World Bank

Answer: (a)

Explanation: The Asian Development Bank (ADB) has committed up to $25 billion for India over five years (2023–2028).

This funding will support:
- PM Gati Shakti infrastructure projects
- Social development (education, health, etc.)
- Climate action and green growth initiatives
ADB aims to assist India’s low-carbon transition, multi-modal logistics, and connectivity under this initiative.

Q56. ‘Large Language Models’, sometimes described in news, can be used in which of the following?

Creation of reimagined search engines
Health care
Software development
Translating a language

Select the correct answer using the code given below:

(a) 1 and 3 only

(b) 1,2 and 4 only

(d) 1,2,3 and 4

Answer: (d)

Explanation: Large Language Models (LLMs) like ChatGPT, BERT, and others are trained on vast amounts of text data and can perform a wide range of tasks:

Search engines: LLMs are being integrated into next-gen search engines (e.g., Bing with ChatGPT, Google Gemini).
Healthcare: Used in summarizing medical literature, diagnostic support, patient communication, etc.
Software Development: GitHub Copilot uses an LLM to assist with code generation and completion.
Translation: LLMs like GPT and Google’s models can translate between languages effectively.

Q57. With reference to the three types of carbon emissions from companies, consider the following pairs:

Emission Example

Scope 1 emissions : Emissions as a result of employee commuting, business

travel and waste produced

Scope 2 emissions : Emissions as a result of purchase of electricity, steam,

Heating and cooling for own use

Scope 3 : Emissions from fuels consumed by company vehicles,

owned and leased

Which of the above pairs is/are correctly matched?

(a) 1 and 2

(b) 2 only

(d) 3 only

Answer: (b)

Explanation:

Scope 1: Direct emissions from sources owned or controlled by the company (e.g., company vehicles, onsite fuel combustion).
Scope 2: Indirect emissions from the generation of purchased electricity/heat.
Scope 3: All other indirect emissions, including employee commuting, business travel, waste, and upstream/downstream activities.

Q58. ‘Quantified Domestic Minimum Top-up Tax’ is generally talked about in the context of:

(a) Global Anti-Base Erosion Rules

(b) Prevention of Money Laundering

(d) Virtual Digital Asset Transactions

Answer: (a)

Explanation: The Quantified Domestic Minimum Top-up Tax (QDMTT) is part of the OECD/G20 BEPS Pillar Two framework.

It aims to ensure that Multinational Enterprises (MNEs) pay a minimum level of tax (15%) in each jurisdiction.
If a country does not impose this, other countries can collect the difference under the Global Anti-Base Erosion (GloBE) rules.

Q59. Which one of the following statements best describes the term ‘Prowess’, sometimes seen in news?

(a) A special-purpose supercomputer with a hardware architecture dedicated to a single problem

(b) A database of the financial performance of companies that is specially designed for academia

(d) A database in which collection and storing of data is done on user’s system and this is basically designed for a single user

Answer: (b)

Explanation: Prowess is a comprehensive database maintained by the Centre for Monitoring Indian Economy (CMIE).

It contains detailed financial performance data of over 50,000 Indian companies, including both listed and unlisted ones.
It is widely used in academic research, policymaking, and financial analysis.
It includes profit and loss statements, balance sheets, ratios, and other financial indicators.

Q60. ‘NSE Prime’, sometimes mentioned in news, denotes:

(a) A high standard corporate governance initiative

(b) Long-duration Sovereign Green Bonds

(d) Special privileges for certain categories of Non-Banking Financial Institutions

Answer: (a)

Explanation: NSE Prime is an initiative launched by the National Stock Exchange (NSE).

It is a framework of higher corporate governance standards voluntarily adopted by listed companies.
It focuses on enhanced disclosures, better board independence, transparency, and accountability.
Companies listed under NSE Prime commit to compliance that goes beyond the existing regulatory requirements under SEBI and Companies Act.

Q61. Overhauling expenses of Rs. 25,000 for the engine of a motor car to get better fuel efficiency is:

(a) Deferred revenue expenditure

(b) Revenue receipt

(d) Revenue expenditure

Answer: (c)

Explanation: The overhauling of an engine to improve fuel efficiency extends the life and productivity of the asset.

Therefore, it is not a regular maintenance expense, but one that adds value to the asset.
Such an expense is capitalized—meaning it is added to the asset’s cost on the balance sheet—not expensed in the P&L immediately.

Q62. Which one of the following statements is not correct?

(a) Depreciation is a non-cash expense.

(b) Depreciation is the process of valuation of assets.

(d) Depreciation must be charged to ascertain true profit or loss of a business.

Answer: (b)

Explanation: Depreciation is not about valuation but about allocating the cost of a tangible asset over its useful life.

It reflects wear and tear, obsolescence, or passage of time.
The other options are true:
- It’s a non-cash expense.
- Caused by wear and tear.
- Necessary to ascertain true profit/loss.

Q63. A credit purchase of machinery recorded in Purchase Book instead of Journal Proper is an example of:

(a) Compensating errors

(b) Errors of commission

(d) Errors of omission

Answer: (c)

Explanation: Error of principle occurs when an entry is made violating accounting principles, such as treating a capital item as a revenue item.

In this case:
- Machinery is a capital asset and should be entered in Journal Proper.
- But it was wrongly entered in the Purchase Book, which is meant for goods meant for resale.

Q64. The practice of appending notes regarding contingent liability in accounting statements is pursuant to:

(a) Convention of consistency

(b) Money measurement concept

(d) Convention of full disclosure

Answer: (d)

Explanation: The Convention of Full Disclosure mandates that all relevant financial information, including contingent liabilities, must be disclosed to users of financial statements.

Though these liabilities are not actual yet (contingent), their disclosure is important for transparency and informed decision-making.

Hence, they are usually mentioned in the notes to accounts, not the main balance sheet

Q65. ‘Outstanding rent’ may be classified as:

(a) Natural personal account

(b) Representative personal account

(d) Nominal account

Answer: (b)

Explanation: Outstanding rent is an expense due but not yet paid.

It represents a liability towards a person (landlord) and stands in place of a real person.

Hence, it is a Representative Personal Account (accounts that represent people or group of people indirectly).

Q66. Which of the following tags is used to insert comments in the HTML source code?

(a) </– –>

(b) <!– –>

(d) </– –/>

Answer: (b)

Explanation: <!– –>

Q67. Which one among the following is used to create an e-mail hyperlink to a webpage?

(a) mail:

(b) mailto:

(d) to_mail:

Answer: (b)

Explanation: The mailto: URI scheme is used in HTML to create email links.

Q68. In the context of a buffer in memory area or disk, spool refers to:

(a) Simple peripheral operation on-line

(b) Simple peripheral operation off-line

(d) Simultaneous peripheral operation off-line

Answer: (c)

Explanation: SPOOL stands for Simultaneous Peripheral Operation On-Line.

It refers to the process where data is temporarily held in memory or disk (buffer) before being sent to a device like a printer.
It allows the CPU and peripheral devices to work concurrently by queueing input/output jobs.

Q69. Which one of the following is not a commutative law?

(a) A*b = b*A

(b) A+b = b+A

(d) A*B = B*A

Answer: (c)

Explanation: A commutative law in mathematics means the order of the operands does not affect the result.

Addition and multiplication are commutative:

A + B = B + A

A × B = B × A

Subtraction is NOT commutative:

A – B ≠ B – A

Q70. Which OSI layer is responsible for managing the communication between computers in the 74 network?

(a) Network layer

(b) Transport layer

(d) Data link layer

Answer: (c)

Explanation: The Session Layer (Layer 5 of the OSI model):

Manages establishment, maintenance, and termination of communication sessions between computers.
Ensures that data exchange is properly synchronized and organized.

Other layers:
- Network Layer (Layer 3): Deals with routing and addressing.
- Transport Layer (Layer 4): Ensures reliable data transfer, error checking, and flow control.
- Data Link Layer (Layer 2): Manages node-to-node communication and error detection on the physical link.

Q71. Consider the following statements about DNA:

DNA refers to Deoxyribonucleic Acid.
It is located in the ribosomes.
It is composed of Ribonucleic Acid.
It can make a copy of itself.

Which of the statements given below is/are correct?

(a) 1 and 4

(b) 1 and 3

(d) 2 and 3

Answer: (a)

Explanation: Correct answer is 1 and 4 (a)

DNA stands for Deoxyribonucleic Acid.
It is the genetic material found in all living organisms (except some viruses that use RNA).
DNA carries the hereditary information needed for the growth, development, and reproduction of organisms.
In eukaryotic cells, DNA is primarily found in the nucleus, and to a lesser extent in mitochondria (and chloroplasts in plants).
Ribosomes are the site of protein synthesis and contain ribosomal RNA (rRNA) and proteins, but not DNA.
DNA is made of deoxyribonucleotides, which include deoxyribose sugar, phosphate groups, and nitrogenous bases (A, T, C, G).
RNA is a different molecule, made of ribonucleotides with ribose sugar and the base uracil (U) instead of thymine (T).
DNA has the unique ability to replicate, i.e., to make an exact copy of itself.
This process, called DNA replication, is essential for cell division and inheritance.
Enzymes like DNA polymerase help in this process.

Q72. Velamen, a spongy tissue, is formed in:

(a) Tap root

(b) Epiphytic root

(d) Respiratory root

Answer: (b)

Explanation: correct answer is b

Velamen is a spongy, multilayered tissue found in the aerial roots of epiphytic plants, especially orchids. It acts like a sponge that helps to absorb and retain moisture from the air (like rain or humidity), as these plants grow on other plants and do not have access to soil water.

Q73. Which one of the following statements is not correct?

(a) Hydrogen ions cannot exist alone.

(b) All compounds containing hydrogen are acidic.

(d) Water soluble bases are known as alkalis.

Answer: (b)

Explanation: correct answer is b

Statement b is incorrect

Not all hydrogen-containing compounds are acidic. For example, methane (CH₄) and ammonia (NH₃) contain hydrogen but are not acids. Only those hydrogen atoms that can ionize as H⁺ make a compound acidic.

Q74. Which one of the following elements has the highest boiling point?

(a) Lithium

(b) Sodium

(d) Rubidium

Answer: (a)

Explanation: Correct answer is (a)

All the given elements — Lithium (Li), Sodium (Na), Potassium (K), and Rubidium (Rb) — belong to Group 1 of the periodic table, known as the alkali metals.

As we move down the group, the following trends are observed:

Atomic size increases
Metallic bonding weakens
Boiling and melting points decrease

This happens because the outer electrons are farther from the nucleus and are less tightly held, making it easier for atoms to move apart (i.e., lower boiling point).

Q75. An ice cube with 10 cm side is divided into eight smaller cubes, each with side 5 cm. Which one of the following statements is correct in this context?

(a) Total volume will increase and total surface area will increase.

(b) Total volume will decrease and total surface area will decrease.

(d) Total volume will increase and total surface area will remain the same.

Answer: (c)

Explanation: (c) Total volume will remain the same and total surface area will increase.

Given:

A large ice cube with side = 10 cm

It is divided into 8 smaller cubes, each with side = 5 cm

Volume Calculation

Original cube:

Volume=side^3 =10^3 =1000cm^3

Each small cube:Volume=5^ 3 =125 cm^3

Total volume of 8 small cubes: 8×125=1000 cm ^3

Volume remains the same

Surface Area Calculation

Surface Area=6×(side^ 2 )=6×10^ 2 =6×100=600 cm^ 2

Each small cube:Surface Area=6×5^ 2 =6×25=150 cm ^2

Total surface area of 8 small cubes: 8×150=1200 cm ^2

Surface area increases

Q76. Which of the following statements regarding the attendance of retired judges at sittings of the Supreme Court of India is/are correct?

Article 128 permits the attendance of retired judges at the sittings of the Supreme Court.
The Chief Justice of India may at any time request anyone who has held office as a Judge of the Supreme Court or of a High Court to sit and act as a Judge of the Supreme Court.
The Chief Justice of India may at any time, with the previous consent of the President of India, request any person who has held the office of Chief Justice of a High Court to sit and act as a Judge of the Supreme Court.
The Chief Justice of India may at any time, with the previous consent of the President of India, request any person who has held the office of a Judge of the Supreme Court to sit and act as a Judge of the Supreme Court.

Select the correct answer using the code given below:

(a) 1 and 4

(b) 2 and 4

(d) 4 only

Answer: (a)

Explanation: correct answer is (a) 1and 4

Article 128 of the Indian Constitution allows retired judges of the Supreme Court to be invited to sit and act as judges if the Chief Justice of India requests, with the prior consent of the President.

The Chief Justice of India cannot request just any former High Court judge. Only former Supreme Court judges can be requested under Article 128.

The Constitution does not allow High Court judges or even former Chief Justices of High Courts to sit in the Supreme Court unless they have previously served as Supreme Court judges.

Q77. The board of a cooperative society can be superseded or kept under suspension if:

There is negligence in the performance of duties.
There is any act prejudicial to the interests of the co-operating society or its members.
The body has failed to conduct elections in accordance with the provisions of the State Act.
There is no Government shareholding or loan or financial assistance or any guarantee on financial assistance.

Select the correct answer using the code given below:

(a) 1 and 2 only

(b) 1 and 3 only

(d) 1, 2 and 3

Answer: (d)

Explanation:

According to Article 243ZL(1) of the Constitution:

The board of a co-operative society may be superseded or kept under suspension for a period not exceeding six months only if:

It has persistently committed default.
It has been negligent in the performance of its duties.
It has committed any act prejudicial to the interests of the co-operative society or its members.
There is a stalemate in the constitution or functions of the board.
The board fails to conduct elections in accordance with the provisions of the State Act.

However, supersession is not allowed if the cooperative does not have any government shareholding, loan, financial assistance, or guarantee.

Q78. Which of the following statements regarding the Member of Parliament Local Area Development Scheme are correct?

The nodal ministry for the scheme is the Ministry of Statistics and Programme Implementation.
Funds released under the scheme are non-lapsable.
The role of the Member of Parliament is limited to recommending works.
The scheme is confined to the State from which the Member of Parliament is elected (Lok Sabha). However, a Member of Parliament from Rajya Sabha can recommend works anywhere in the country.

Select the correct answer using the code given below:

(a) 1, and 4 only

(b) 1, 2 and 3 only

(d) 1, 2, 3 and 4

Answer: (b)

Explanation:

Statement 1 is correct. The nodal ministry is the Ministry of Statistics and Programme Implementation (MoSPI). MoSPI is indeed the nodal ministry that administers and monitors MPLADS.

Statement 2 is correct. MPLADS funds are non-lapsable, meaning unspent funds from one year can be carried forward to the next.

Statement 3 is correct. MPs only recommend works. Execution is handled by district authorities.

Statement 4 is incorrect. Lok Sabha MPs: Can recommend works only within their constituency, not the entire state. Rajya Sabha MPs: Can recommend works anywhere within the state from which they are elected, not the entire country.

Q79. The Global Multidimensional Poverty Index developed by the United Nations Development Programme is a measurement of:

Nutrition
Cooking fuel
Assets
School attendance

Select the correct answer using the code given below:

(a) 1, 2, 3 and 4

(b) 1, 2 and 3 only

(d) 1 and 4 only

Answer: (a) 1, 2, 3 and 4

Explanation:

The Global Multidimensional Poverty Index (MPI), developed by UNDP and OPHI, measures poverty using indicators across health, education, and standard of living.

It includes nutrition (under health) and school attendance (under education).

Under standard of living, it considers cooking fuel and assets like bicycles or phones.

The index captures multiple deprivations faced by individuals simultaneously.

Thus, all four indicators mentioned are part of the MPI

Q80. Which one of the following was not recommended by the Dinesh Goswami Committee (1990)?

(a) The appointment of the Chief Election Commissioner should be made by the President of India in consultation with the Chief Justice of India and the Leader of the Opposition.

(b) The members of the Election Commission should be appointed by the President of India on the advice of a Committee, consisting of the Prime Minister and the Leader of the Opposition.

(d) The appointment of the other Election Commissioners should be done in consultation with the Chief Election Commissioner, the Chief Justice of India and the Leader of the Opposition.

Answer: (b)

Explanation: Dinesh Goswami Committee recommended:

Chief Election Commissioner’s (CEC) Appointment: Should be done in consultation with the Chief Justice of India (CJI) and the Leader of the Opposition.
Other Election Commissioners’ Appointment: Should be done in consultation with the CEC, CJI, and the Leader of the Opposition.
Statutory Backing: The committee emphasized that the consultation process should have statutory backing.

Q81. Which one of the following was not provided under the Regulating Act of 1773?

(a) It made the Presidency of Bengal supreme over those of Bombay and Madras in matters relating to war and revenue.

(b) The tenure of the Governor-General and his Councillors was fixed as five years.

(d) The Governor-General-in-Council was authorized to appoint assessors in Bombay and Madras Presidencies.

Answer: (d)

Explanation:

The Regulating Act of 1773 was the first step by the British Parliament to regulate East India Company affairs in India.

It made Bengal Presidency supreme over Bombay and Madras in matters of war and revenue and established the Supreme Court at Calcutta.

It also fixed the tenure of the Governor-General and his Council at five years.

However, it did not authorize the Governor-General-in-Council to appoint assessors in Bombay and Madras.

Hence, option (d) was not a provision of the Regulating Act

Q82. Which one of the following statements about the Government of India Act of 1935 is not correct?

(a) It was an outcome of the Round Table Conferences.

(b) It provided for the establishment of an All India Federation.

(d) It introduced the provision of Provincial Autonomy.

Answer: (c)

Explanation:

The Government of India Act, 1935:

It was an outcome of the Round Table Conferences.
Proposed an All-India Federation, but it never came into force.
Introduced Provincial Autonomy and abolished dyarchy in provinces.
Dyarchy was introduced at the Centre for the first time.
Divided powers through Federal, Provincial, and Concurrent Lists.
Expanded the electorate but kept limited franchise based on qualifications.
Established a Federal Court and separated Burma and Aden from India.

Q83. Match List I with List II and select the correct answer using the code given below the Lists:

List I (Congress Session) List II (President)

Lahore Session, 1909 A. Madan Mohan Malaviya
Calcutta Session, 1911 B. Raghunath Narasinha Mudholkar
Bankipore Session, 1912 C. Bishan Narayan Dar
Madras Session, 1914 D. Bhupendra Nath Bose

Code:

(a) 1-B, 2-A, 3-C, 4-D

(b) 1-B, 2-D, 3-A, 4-C

(d) 1-C, 2-D, 3-B, 4-A

Answer: (a)

Explanation:

However, since the given options do not exactly match this sequence, the closest correct option based on standard records is:

(a) 1-B, 2-A, 3-C, 4-D (but this is incorrect for 1911 & 1912 sessions)

Note: There seems to be a discrepancy in the options provided.

Actual Correct Pairing:

1909 Lahore → R.N. Mudholkar (B)

1911 Calcutta → B.N. Dar (C)

1912 Bankipore → M.M. Malaviya (A)

1914 Madras → Bhupendra Nath Bose (D)

Q84. Who among the following started the Bhonsala Military School at Nashik?

(a) V.D. Savarkar

(b) M.R. Jayakar

(d) B.S. Moonje

Answer: (d)

Explanation:

Dr. B.S. Moonje, a prominent Hindu nationalist leader and close associate of Bal Gangadhar Tilak, founded the Bhonsala Military School in Nashik in 1937.

He was influenced by his visit to Italy where he admired the militarization of youth under Mussolini’s regime.

The school aimed to inculcate discipline and patriotism among Hindu youth and prepare them for military service.

It became a key institution in the militarization of the Hindu Mahasabha’s ideology.

Thus, B.S. Moonje is credited with its establishment.

Q85. Arrange the following events associated with Pandit Madan Mohan Malaviya in chronological order, starting with the earliest:

Founding of the University of the Banaras Hindu
Formation of the Congress Nationalist Party
Founding of the English newspaper ‘The Leader’ at Allahabad
Founding of the Hindu Boarding House at Allahabad

Select the correct answer using the code given below:

(a) 3-4-1-2

(b) 4-3-1-2

(d) 3-4-2-1

Answer: (b)

Explanation:

Pandit Madan Mohan Malaviya founded the Hindu Boarding House at Allahabad in 1903 to support Hindu students.

He later established the English newspaper ‘The Leader’ in 1909 at Allahabad to voice nationalist opinions.

He was instrumental in the founding of Banaras Hindu University (BHU) in 1916, a landmark in Indian education.

In 1923, he co-founded the Congress Nationalist Party after the split in Congress over the issue of council entry.

Q86. An employee shall be covered under the provisions of the Payment of Wages Act, 1936, should the employee be drawing a maximum monthly wage of:

(a) Rupees fifteen thousand

(b) Rupees eighteen thousand

(d) Rupees twenty-four thousand

Answer: (d)

Explanation:

As per the Payment of Wages Act, 1936, the Act applies to employees whose monthly wages do not exceed ₹24,000 (as amended by the Payment of Wages (Amendment) Act, 2017).

Key Points:

The wage limit was increased from ₹18,000 to ₹24,000 in 2017.

The Act ensures timely payment of wages without unauthorized deductions.

It covers employees in factories, railways, and other specified establishments.

Thus, the correct wage ceiling for coverage under this Act is ₹24,000 per month.

Final Answer: (d) Rupees twenty-four thousand

Q87. A minimum rate of remuneration which shall be applied to an employee working on piece work for the purpose of securing to employees a minimum rate of wages on a time work basis under the Minimum Wages Act, 1948 is known as:

(a) A minimum piece rate

(b) A guaranteed time rate

(d) A guaranteed piece rate

Answer: (b)

Explanation:

Under the Minimum Wages Act, 1948, when an employee is paid by piece work, a guaranteed time rate ensures they receive at least the minimum wage equivalent to time work.

This protects workers from earning below the minimum wage if their output is low due to reasons beyond their control.

It acts as a safety net, ensuring fair remuneration irrespective of productivity.

This provision is crucial in sectors like manufacturing or textiles with prevalent piece-rate systems.

Thus, “guaranteed time rate” secures minimum earnings for piece-rate workers.

Q88. Match List I with List II and select the correct answer using the code given below the Lists:

List I (Provision) List II (Legislation)

The Employees’ Provident Funds & 1. Recovery

Miscellaneous Provisions Act, 1952

Industrial Employment (Standing Orders) Act, 1946 2. Officer
The Minimum Wages Act, 1948 3. Compulsory
The Employees’ Compensation Act, 1923 4. Scheduled

Code:

(a) 1-A, 2-B, 3-C, 4-D

(b) 1-B, 2-C, 3-A, 4-D

(d) 1-B, 2-A, 3-D, 4-C

Answer: (a)

Explanation:

A – 1: The Employees’ Provident Funds & Miscellaneous Provisions Act, 1952 includes provisions for recovery of dues from defaulting employers.

B – 2: The Industrial Employment (Standing Orders) Act, 1946 requires certification by a certifying officer to standardize conditions of employment.

C – 3: The Minimum Wages Act, 1948 empowers the government to compulsorily fix minimum wages for certain employments.

D – 4: The Employees’ Compensation Act, 1923 applies to those employments listed in the schedule of the Act.

Thus, the correct matching is: A-1, B-2, C-3, D-4

Q89. An adult worker who has joined on 21st January, 2022 in a factory and worked for 220 days during the year has been laid off for 20 days during the year has been laid off as per Standing Orders during the year. How many days of leave with wages shall he be entitled to during the calendar year 2023?

(a) Nil

(b) 10

(d) 12

Answer: (d)

Explanation:

Q90. As per the provisions of the Industrial Employment (Standing Orders) Act, 1946, standing orders shall come into operation after the expiry of how many days from the date on which copies of the order of the Appellate Authority are sent to the employer and to the trade union?

(a) Seven days

(b) Ten days

(d) Thirty days

Answer: (a)

Explanation:

According to the Industrial Employment (Standing Orders) Act, 1946, if an appeal is preferred against the Certifying Officer’s order regarding standing orders, the standing orders come into operation seven days after the Appellate Authority sends copies of its order to the employer and the trade union.

Q91. How many members are to be nominated by the Central Government to the Central Social Security Board as per the provisions of the Unorganised Workers’ Social Security Act, 2008?

(a) Eighteen

(b) Twenty

(d) Thirty-four

Answer: (d)

Explanation:

As per Section 5(1) of the Unorganised Workers’ Social Security Act, 2008, the Central Government shall constitute the National Social Security Board which includes 34 nominated members. These members represent various ministries, unorganised sector workers, employers, civil society, and MPs. The Board advises the government on schemes for unorganised workers. It plays a crucial role in implementing social security measures.

Q92. Which one of the following schemes is not a Social Security Scheme under the Unorganised Workers’ Social Security Act, 2008?

(a) National Family Benefit Scheme

(b) Janshree Bima Yojana

(d) Rashtriya Swasthya Bima Yojana

Answer: (c)

Explanation:

The Unorganised Workers’ Social Security Act, 2008 lists social security schemes for workers in the unorganised sector.

Schemes like National Family Benefit Scheme, Janshree Bima Yojana, and Rashtriya Swasthya Bima Yojana are included under this Act.

However, the Employees’ Pension Scheme is governed by the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 — not under this Act.

Hence, option (c) is not a scheme under the 2008 Act.

Q93. Which one of the following authorities constituted by the Central Government shall be the Appellate Authority under the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952?

(a) Employees Provident Funds Appellate Tribunal

(b) National Tribunal

(d) Industrial Tribunal

Answer: (a) d in the answer key

Explanation:

The Employees’ Provident Fund and Miscellaneous Provisions Act, 1952 provides for an appellate mechanism for resolving disputes under the Act.

The Employees Provident Funds Appellate Tribunal is constituted by the Central Government to hear appeals against orders passed by the Central Provident Fund Commissioner or other officers.

It deals with matters such as determination of dues, exemptions, and penalties.

This specialized tribunal ensures faster and expert resolution of EPF-related issues.

Thus, option (a) is the correct Appellate Authority under the Act.

Q94. As per the provisions of the Maternity Benefit Act, 1961, the maximum period for which a female employee may be entitled to maternity benefit for giving birth to the third child is:

(a) Eight weeks

(b) Twelve weeks

(d) Twenty-six weeks

Answer: (b)

Explanation:

Under the Maternity Benefit (Amendment) Act, 2017, the maximum maternity leave is 26 weeks for up to two surviving children.

However, for the third child or more, the entitlement is reduced to 12 weeks only—6 weeks pre-natal and 6 weeks post-natal.

This provision aims to encourage population stabilization without denying essential maternity rights.

The benefit applies only to women working in establishments covered under the Act.

Hence, the correct answer is (b) Twelve weeks.

Q95. Which one of the following statements is correct regarding the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952, is not correct?

(a) It makes provisions for pension schemes including family pension.

(b) It makes provisions for Employees’ Deposit Linked Insurance Scheme.

(c) The provisions of the Act shall not be applicable to Cooperative Societies employing fifty or more persons working without the aid of power.

(d) The contribution by the employer to the Fund shall be on the basis of the basic wage, dearness allowance and retaining allowance (if any) of the employee.

Answer: (c)

Explanation:

Under Section 16(1)(c) of the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952, exemption applies only to cooperative societies employing fewer than 50 persons and not using power.

The Act does cover cooperative societies if they employ 50 or more persons, regardless of the use of power.

Statements (a), (b), and (d) correctly reflect the provisions regarding pension, insurance, and contribution components.

Thus, statement (c) is incorrect as it misrepresents the scope of exemption under the Act.

Hence, the correct answer is (c)

Q96. In a desert, X and Y are two spots that are separated by 100 km. At point X, are placed two pillars, one black and one white. On joining X and Y, a white pillar is placed every 180 km and a black pillar is placed every 350 km. How many times can one find both black and white pillars together while traveling from X to Y?

(a) 16

(b) 14

(d) 17

Answer: (c)

Explanation:

A white pillar is placed every 180 meters and a black pillar every 350 meters along the line from X to Y.

The positions where both types of pillars coincide will be at the LCM (Least Common Multiple) of 180 and 350.

LCM(180, 350) = 6300 meters = 6.3 km.

From X to Y is 100 km, so number of such common pillar points = ⌊100 ÷ 6.3⌋ = 15.

Hence, both black and white pillars appear together 15 times between X and Y

Q97. P, Q, R, S, T and U are six friends. Which of the following is/are sufficient to compare heights of S and T?

R is shorter than P but taller than other friends.
U is taller than Q but Shorter than S although Q is not the shortest among the friends.

Select the correct answer using the code given below:

(a) 1 alone is sufficient

(b) 2 alone is sufficient

(d) 1 and 2 together are sufficient

Answer: (d)

Explanation:

Statement 1: R < P, but R > others ⇒ R is second tallest, only P is taller.

Statement 2: U < S but > Q, and Q is not the shortest.

Alone, each statement gives a partial order but not enough to compare S and T directly.

When combined, you can deduce the relative positions of all except T initially, but using process of elimination, T’s position becomes clear.

Hence, both statements together are needed and sufficient to compare S and T.

Q98. Eight chairs are placed at a uniform distance from each other around a round table. C and D are equal distance away from both A and B, E sits between A and C; G and F sit opposite each other. Where does H sit?

(a) Adjacent to D

(b) Adjacent to A

(d) Adjacent to G

Answer: (a)

Explanation:

Eight chairs mean each opposite seat is 4 positions apart.
C and D are equidistant from both A and B ⇒ C and D must sit opposite each other, with A and B also opposite each other.
E sits between A and C ⇒ helps fix positions relative to A and B.
G and F are opposite ⇒ places both away from others.
Only H remains, and the only unoccupied spot is adjacent to D, hence H sits next to D.

Q99. A, B, and C can individually finish a job in 10, 15, and 6 days, respectively. If all of them work together, in how many days will they finish the job?

(a) 2 days

(b) 3 days

(d) 5 days

Answer: (b)

Explanation:

A’s 1 day work = 1/10, B’s = 1/15, C’s = 1/6.
Total 1 day work = (1/10 + 1/15 + 1/6)= (3 + 2 + 5)/30 = 10/30 = 1/3.
Together they complete 1/3 of the work per day.
So, they will finish the whole work in 3 days.
Hence, the correct answer is (b) 3 days

Q100. A dice is thrown two times. The number of ways that the number appearing on the first throw is not less than that on the second throw is:

(a) 15

(b) 20

(d) 36

Answer: (c)

Explanation:

Total outcomes when a die is thrown twice = 6 × 6 = 36.

We want the number on the first throw ≥ second throw.

List favorable outcomes:

(1,1), (2,1)(2,2), (3,1)(3,2)(3,3), …, (6,1)…(6,6)

Count of such outcomes: 1 + 2 + 3 + 4 + 5 + 6 = 21

Therefore, the correct answer is (c) 21

Q101. Which one of the following is not a security protocol?

(a) TLS

(b) SSL

(d) MIME

Answer: (d)

Explanation:

TLS (Transport Layer Security), SSL (Secure Sockets Layer), and IPsec (Internet Protocol Security) are all cryptographic protocols designed to secure communication over networks.
MIME (Multipurpose Internet Mail Extensions) is not a security protocol.
MIME is a standard that extends email format to support text in character sets other than ASCII, attachments, and multimedia content.
It does not provide encryption, authentication, or secure communication.
Hence, MIME is not a security protocol, making option (d) the correct answer

Q102. LaTeX document does not contain:

(a) \documentclass{article}

(b) \begin{document}

(d) \documentstyle{article}

Answer: (d)

Explanation:

\documentstyle{article} is used in older versions of LaTeX (LaTeX 2.09).

Modern LaTeX documents use \documentclass{article} as the standard.

\begin{document} and \end{document} are essential in all LaTeX documents.

Hence, (d) is not typically used in modern LaTeX documents.

Q103. The decimal equivalent of (.1101)₂ is:

(a) 0.8122

(b) 0.8123

(d) 0.8125

Answer: (d)

Explanation:

Q104. In a worksheet, which one of the following is not a cell referencing style

(a) Relative referencing

(b) Real-time referencing

(d) Mixed referencing

Answer: (b)

Explanation:

Relative referencing changes the cell reference when a formula is copied.

Absolute referencing keeps the cell reference fixed using a dollar sign (e.g., $A$1).

Mixed referencing fixes either the row or column (e.g., $A1 or A$1).

Real-time referencing is not a recognized referencing style in spreadsheets.

Hence, option (b) is not a valid cell referencing style.

Q105. Which one among the following is used to combine several object modules and libraries into a single executable program?

(a) Interpreter

(b) Compiler

(d) Loader

Answer: (c)

Explanation:

A linker combines multiple object files and libraries into a single executable file.
It resolves external references between modules.
A compiler translates source code into object code, not executables directly.
An interpreter executes code line-by-line without producing an executable.
A loader loads executables into memory, but doesn’t combine files.

Q106. An incandescent bulb rated as 100W at 110V is connected to a 220V power supply. The power dissipated in the bulb would be:

(a) 50 W

(b) 100 W

(d) 400 W

Answer: (d)

Explanation:

When a 100 W, 110 V bulb is connected to 220 V:

Resistance (R) of the bulb:

R=V^2/P=(110)^2/100=121 Ω

Power dissipated at 220 V

P’=121(220)^2 =400W

Answer: (d) 400 W

Q107. If the length of a current-carrying wire is halved, for a given potential difference, the current in the wire would.

(a) be doubled

(b) be halved

(d) Become zero

Answer: (a)

Explanation:

According to Ohm’s Law: V=IRV = IRV=IR, and resistance R=ρLAR = \rho \frac{L}{A}R=ρAL.

When the length LLL is halved, resistance RRR also becomes half.

For constant voltage VVV, current I=VRI = \frac{V}{R}I=RV.

So, if RRR is halved, III becomes double.

Hence, current in the wire would be doubled.

Q108. Crystals of copper sulphate pentahydrate, on heating, form:

(a) Blue colour salt

(b) White colour salt

(d) Brown colour salt

Answer: (b)

Explanation:

Copper sulphate pentahydrate (CuSO4⋅5H2O)(CuSO₄·5H₂O)(CuSO4⋅5H2O) is blue due to water of crystallization.

On heating, it loses water molecules.

This removal of water turns the blue crystals into a white anhydrous form.

The chemical change is:
CuSO4⋅5H2O→heatCuSO4(white)+5H2OCuSO₄·5H₂O \xrightarrow{heat} CuSO₄ (white) + 5H₂OCuSO4⋅5H2OheatCuSO4(white)+5H2O

Thus, the product formed is white-coloured salt.

Q109. Tartaric acid is found in:

(a) Tamarind

(b) Tomato

(d) Vinegar

Answer: (a)

Explanation:

Tartaric acid is a naturally occurring organic acid.
It is most commonly found in tamarind, grapes, and bananas.
Tamarind contains a high concentration of tartaric acid, giving it a sour taste.
Tomato mainly contains citric and malic acids.
Vinegar contains acetic acid, and orange contains citric acid.

Q110. Which one of the following is an example of chemical change?

(a) Melting of wax

(b) Heating of iron

(d) Burning of magnesium in air

Answer: (d)

Explanation:

Burning of magnesium is a chemical change as it forms a new substance—magnesium oxide.

It also involves a release of heat and light, indicating a chemical reaction.

Melting of wax, heating of iron, and dissolving sugar are physical changes as no new substance is formed.

Chemical changes are generally irreversible.

Thus, option (d) is the correct chemical change example.

Q111. Which one of the following is not a constitutional body in India?

(a) National Human Rights Commission

(b) National Commission for Scheduled Tribes

(d) National Commission for Scheduled Castes

Answer: (a)

Explanation:

A constitutional body is one established by the Constitution of India.
The National Human Rights Commission (NHRC) is a statutory body, created under the Protection of Human Rights Act, 1993, not the Constitution.
The National Commission for SCs (Article 338), STs (Article 338A), and Backward Classes (Article 338B) are all constitutional bodies.
Hence, NHRC is not a constitutional body.

Therefore, option (a) is correct.

Q112. Which of the following is/are true about India’s “Panchamrit” and climate change?

India will reach its non-fossil energy capacity of 500 GW by 2030.
India will meet 50% of its energy requirements from renewable energy by 2030.

Select the correct answer using the code given below:

(a) 1 only

(b) 2 only

(d) Neither 1 nor 2

Answer: (c)

Explanation:

India’s Panchamrit pledge at COP26 includes achieving 500 GW of non-fossil fuel energy capacity by 2030.

It also commits to meeting 50% of its energy requirements from renewable sources by 2030.

These goals aim to reduce carbon intensity and promote clean energy.

Both statements are part of the five key commitments announced.

Hence, both 1 and 2 are correct.

Q113. What are the prerequisites for declaring an area as a “Scheduled Area” under the Fifth Schedule of the Constitution of India?

Preponderance of Tribal Population
Compactness and reasonable size of the area
Economic backwardness of the area
The notification must be issued by the Governor of the concerned State

Select the correct answer using the code given below:

(a) 2 and 4 only

(b) 1, 2, and 3 only

(d) 1 and 3 only

Answer: (b)

Explanation:

The criteria for declaring a Scheduled Area include:

Preponderance of tribal population,Compactness and reasonable size, andEconomic backwardness of the area.

However, the President, not the Governor, notifies such areas under the Fifth Schedule.

So, statement 4 is incorrect, making option (b) the right answer.

Q114. The Railway Budget was separated from General Budget owing to:

(a) Distributive Convention of 1925

(b) Separation Convention of 1924

(d) Equalising Convention of 1925

Answer: (b)

Explanation:

The Railway Budget was separated from the General Budget in 1924 under the Separation Convention.

It was introduced to provide greater autonomy and financial clarity in railway operations.

Railways contributed a significant share of government revenue and needed distinct treatment.

This system continued till 2016, when the budgets were merged again.

Thus, option (b) is the correct answer.

Q115. Which of the following statements regarding the non-electric cooling cabinet, for which the Bureaue of Indian Standards (BIS) has recently developed an Indian Standard (IS 17693 : 2022), is/are correct?

It is a natural refrigerator made primarily to store vegetables, fruits, milk and also for cooling water.
This standard helps BIS in fulfilling 6 out of 17 United Nations Sustainable Development Goals.

Select the correct answer using the code given below:

(a) 1 only

(b) 2 only

(d) Neither 1 nor 2

Answer: (c)

Explanation:

IS 17693:2022 is an Indian Standard developed for a clay-based non-electric cooling cabinet.

It is designed to store perishable items like fruits, vegetables, milk, and cool drinking water.

It operates without electricity, promoting sustainable and eco-friendly practices.

The standard contributes towards achieving 6 of the 17 UN Sustainable Development Goals.

Therefore, both statements are correct.

Q116. Which of the following facilities are to be provided by the contractor to Inter-State migrant workers in connection with the work of an establishment to which the Inter-State Migrant Workmen (Regulation of Employment and Conditions of Service) Act, 1979 is applicable?

Equal pay for equal work irrespective of sex
provision for suitable residential accommodation
Provisions for protective clothing
Provision for old age benefit scheme
Prescribed medical facilities

Select the correct answer using the code given below :

(a) 2, 3, and 5 only

(b) 2, 4 and 5 only

(d) 1, 3, and 4 only

Answer: (c)

Explanation:

Under the Inter-State Migrant Workmen (Regulation of Employment and Conditions of Service) Act, 1979, contractors must provide several facilities to migrant workers. These include equal pay for equal work (Section 14), suitable residential accommodation (Section 16), protective clothing (Section 18), and prescribed medical facilities (Section 17). However, old age benefit schemes are not mandated under this Act. Therefore, statements 1, 2, 3, and 5 are correct.

Q117. A dispute relating to the age of an adolescent employed by an employer which arises due to the absence of any authentic document can be referred to a decision under the Child and Adolescent Labour (Prohibition Regulation) Act, 1986?:

(a) The Prescribed Medical Authority

(b) The Labour Court

(d) The Appropriate Government

Answer: (a)

Explanation:

Under the Child and Adolescent Labour (Prohibition and Regulation) Act, 1986, age verification is crucial to determine lawful employment.

In the absence of authentic documents (like birth certificate or school records), the Act prescribes a medical examination.

The matter is referred to the Prescribed Medical Authority for age determination.

This ensures an impartial and scientific assessment of age.

Hence, option (a) is the correct authority under the Act.

Q118. Under the provisions of the Factories Act, 1948, which of the following statements relating to the appointment of the Chairman of the Site Appraisal Committee is correct?

(a) Labour Commissioner of the State is the Chairman.

(b) An independent person is appointed as the Chairman.

(d) The Chief Inspector of the State is the Chairman.

Answer: (d)

Explanation:

Under the Factories Act, 1948, a Site Appraisal Committee is constituted to evaluate applications for setting up factories involving hazardous processes.

The Chief Inspector of Factories of the state acts as the Chairman of this committee.

The committee includes representatives from health, environment, and industrial safety departments.

Its role is to assess the suitability and safety of the proposed factory site.

Therefore, option (d) is the correct answer.

Q119. Match List I with List II and select the correct answer using the code given below:

List I (Provisions) List II (Acts)

(A) Displacement Allowance 1. The Factories Act, 1948

(B) Certifying Surgeon 2. The Minimum Wages Act, 1948

(Regulation of Employment and Conditions of

Service) Act, 1979

(D) Piece work 4. The Employees’ Compensation Act, 1923

Code:

A B C D

(a) 2 1 4 3

(b) 3 1 4 2

(d) 3 4 1 2

Answer: (b)

Explanation:

Displacement Allowance is provided under the Inter-State Migrant Workmen Act, 1979.

Certifying Surgeon is a provision under the Factories Act, 1948, to assess fitness of workers.

Half-monthly payment is given as compensation under the Employees’ Compensation Act, 1923.

Piece work relates to wage calculation under the Minimum Wages Act, 1948.

Thus, the correct match is (b): 3 – 1 – 4 – 2.

Q120. Under the provisions of the Industrial Disputes Act, 1947, right of legal representation before a Labour Court, or Industrial Tribunal or National Industrial Tribunal is:

(a) A statutory right

(b) Not at all permissible

(d) May be permitted if such permission is granted by the High Court of the State/Union Territory

Answer: (c)

Explanation:

Under Section 36 of the Industrial Disputes Act, 1947, legal practitioners are not allowed to represent parties by default.

However, representation by a legal practitioner is allowed if both parties consent and the court permits.

This maintains the informal and less technical nature of proceedings.

It ensures fairness and avoids dominance by legal experts.

Hence, the right is conditional, not absolute or automatic.