In UPSC Senior Administrative Officer (DRDO SAO Grade-II), UPSC Administrative Officer (GSI/BRO/ICMR/Naval HQ), Store Officer, and DoPT SO/SSA LDCE examinations, Central Government Service & Financial Rules + Office Procedure account for 25 to 40 direct factual questions. This 150-point master revision matrix consolidates every rule number, form number, monetary threshold, and statutory time limit across GFR 2017, DFPR 2024, CCS (Conduct/CCA/Leave/Joining Time/Pension/LTC) Rules, FR & SR, POSH Act, CVC/Lokpal, and CSMOP.
1. Module A — GFR 2017, Public Procurement (GeM) & DFPR 2024 (Questions 1–40)
| Q# | Rule / Exam Question | Exact Statutory Answer |
|---|---|---|
| 1 | Total number of Chapters and Rules in GFR 2017: | 12 Chapters and 324 Rules (Issued by Dept. of Expenditure, MoF). |
| 2 | Rule of GFR 2017 codifying the 4 ‘Standards (Canons) of Financial Propriety’: | Rule 21. |
| 3 | Period after which a financial sanction lapses if no payment in whole or part is made (Rule 30): | 12 Months from the date of issue of sanction. |
| 4 | Threshold of loss of public money/stores (not due to fire/theft/fraud) that must be reported to Audit (Rule 33): | Exceeding ₹50,000 (Exceeding ₹10,000 if caused by fire, theft, fraud, or negligence). |
| 5 | Rule 62 of GFR 2017 strictly prohibits what practice in the month of March? | Rush of Expenditure in the closing month of the financial year. |
| 6 | Corpus of the Contingency Fund of India under Article 267(1) (enhanced in 2021): | ₹30,000 Crore (40% placed at disposal of Expenditure Secretary). |
| 7 | Basis on which Government of India accounts are maintained under Rule 74 of GFR 2017: | Cash Basis. |
| 8 | 15-Digit, 6-Tier coding structure of Government Accounts under Rule 79: | Major Head (4) + Sub-Major (2) + Minor (3) + Sub-Head (2) + Detailed (2) + Object Head (2) = 15 Digits. |
| 9 | Rule of GFR 2017 making procurement mandatory on Government e-Marketplace (GeM): | Rule 149. |
| 10 | GeM Direct Online Purchase limit without comparison (Rule 149(i), amended May 2024): | Up to ₹50,000 (was ₹25,000; up to ₹1,00,000 for Automobiles). |
| 11 | GeM L-1 Purchase limit comparing at least 3 different OEMs (Rule 149(ii), amended May 2024): | Above ₹50,000 up to ₹10,00,000 (₹10 Lakh) (was ₹25k to ₹5L). |
| 12 | GeM Online Bidding / Reverse Auction mandatory threshold (Rule 149(iii), amended May 2024): | Above ₹10,00,000 (₹10 Lakh) (was above ₹5L). |
| 13 | Purchase of Non-GeM goods WITHOUT quotation limit (Rule 154, amended May 2024): | Up to ₹50,000 (and up to ₹1,00,000 for Scientific Ministries/DRDO). |
| 14 | Purchase of goods via 3-member Local Purchase Committee (LPC) limit (Rule 155, amended May 2024): | Above ₹50,000 up to ₹5,00,000 (₹5 Lakh) (was ₹25k to ₹2.5L). |
| 15 | Limited Tender Enquiry (LTE) ceiling and minimum number of registered vendors (Rule 162): | Up to ₹50,00,000 (₹50 Lakh) (was ₹25L); sent to MORE THAN 3 (i.e., ≥4) vendors. |
| 16 | Advertised Tender Enquiry (ATI) mandatory threshold (Rule 161, amended May 2024): | ₹50,00,000 (₹50 Lakh) and above (was ₹25L and above). |
| 17 | Minimum bid submission time in Advertised Tender Enquiry vs Global Tender Enquiry (Rule 161): | 3 Weeks (21 days) for Domestic ATI; 4 Weeks (28 days) for Global Tender Enquiry (GTE). |
| 18 | Ceiling up to which Global Tender Enquiry (GTE) is disallowed without Cabinet Secretariat / DoE nod: | Up to ₹200 Crore (Rule 161(iv)). |
| 19 | Bid Security (Earnest Money Deposit — EMD) percentage & validity period beyond bid validity (Rule 170): | 2% to 5% of estimated value; valid for 45 days beyond final bid validity. |
| 20 | Who is exempt from furnishing Bid Security (EMD) under Rule 170? | MSEs (Micro & Small Enterprises), DPIIT-recognized Start-ups, and Central/State PSUs. |
| 21 | Performance Security (PBG) percentage & validity period beyond completion/warranty obligations (Rule 171): | 3% to 5% (up to 10%) of contract value; valid for 60 days beyond completion of all obligations including warranty. |
| 22 | Maximum Advance Payment to Private Firms vs PSUs/Govt Agencies under Rule 172: | Private Firms: Max 30%; PSUs / Govt Agencies: Max 40% of contract value (AMC: max 6 months). |
| 23 | Maximum weightage allowed for Technical Parameters under QCBS for hiring Consultants (Rule 192): | Maximum 80% (Financial cost weightage must be at least 20%). |
| 24 | Frequency of physical verification of Fixed Assets & Consumable Goods (Rule 213): | At least ONCE EVERY YEAR. |
| 25 | Frequency of physical verification of Library Books (Rule 215): | ≤20,000 books: Every Year; 20,001 to 50,000: Once in 3 Years; >50,000: Sample once in 3 Years. |
| 26 | Permissible reasonable loss of Library Books & single-book investigation threshold (Rule 215): | 5 volumes per 1,000 issued/consulted per year; any book costing > ₹1,000 must be investigated. |
| 27 | Forms for Fixed Assets Register, Consumables Stock Register & Historical/Artistic Assets: | GFR-22 (Fixed Assets), GFR-23 (Consumables), GFR-24 (Historical/Artistic Assets). |
| 28 | Residual value threshold above which unserviceable/surplus stores must be sold via Tender/Auction (Rule 217): | Above ₹2,00,000 (₹2 Lakh). |
| 29 | Form and time limit for Utilization Certificate (UC) for Grants-in-Aid (Rule 238): | Form GFR 12-A within 12 Months from the closure of the financial year. |
| 30 | Ceiling on Central Government incremental Guarantees in any financial year (Rule 253 / FRBM): | 0.5% of GDP. |
| 31 | Effective date of the new Delegation of Financial Powers Rules (DFPR), 2024: | 1st April 2024 (replacing DFPR, 1978). |
| 32 | Appraisal forum for Central Schemes costing ₹100 Cr–₹500 Cr vs above ₹500 Cr (DFPR 2024): | ₹100–500 Cr: SFC (Chaired by Administrative Secretary); >₹500 Cr: EFC (Chaired by Expenditure Secretary). |
| 33 | Appraisal forum for Capital Projects costing ₹100 Cr–₹500 Cr vs above ₹500 Cr (DFPR 2024): | ₹100–500 Cr: DIB (Chaired by Administrative Secretary); >₹500 Cr: PIB (Chaired by Expenditure Secretary). |
| 34 | Approving authority for Schemes/Projects up to ₹100 Cr vs ₹100–500 Cr vs ₹500–1,000 Cr vs >₹1,000 Cr: | ≤₹100 Cr: Secretary; ₹100–500 Cr: Minister-in-Charge; ₹500–1,000 Cr: Minister + Finance Minister; >₹1,000 Cr: Cabinet/CCEA. |
| 35 | Can funds be re-appropriated between Revenue and Capital sections or Voted and Charged heads (DFPR Rule 10)? | Strictly Prohibited under all circumstances. |
| 36 | Under DRDO PM-2020, up to what tender value are Bid Security (EMD) and Performance Security waived? | Up to ₹10,00,000 (₹10 Lakh) (and zero EMD for Development Contracts). |
| 37 | Liquidated Damages (LD) rate and cap for Development Contracts under DRDO PM-2020: | 0.25% per week of delay, capped at 5% of contract value. |
| 38 | Maximum grant per project under DRDO’s Technology Development Fund (TDF) Scheme: | Up to ₹50 Crore (covering up to 90% of project cost for Indian MSMEs/Start-ups). |
| 39 | Highest priority capital acquisition category under DAP-2020 and its minimum Indigenous Content: | Buy (Indian – IDDM) with minimum 50% Indigenous Content (IC). |
| 40 | Minimum contract value above which 30% Defence Offset obligations apply under DAP-2020: | ₹2,000 Crore or more (exempt for IGA, FMS, and Single-Vendor). |
2. Module B — CCS (Conduct), CCS (CCA), POSH Act & Vigilance (Questions 41–95)
| Q# | Rule / Exam Question | Exact Statutory Answer |
|---|---|---|
| 41 | Constitutional Article under which CCS (Conduct), CCS (CCA), and CCS (Leave) Rules are framed: | Proviso to Article 309 of the Constitution of India. |
| 42 | Core duties under Rule 3(1) of CCS (Conduct) Rules, 1964: | Maintain absolute integrity, maintain devotion to duty, and do nothing unbecoming of a Govt servant. |
| 43 | Rule of CCS (Conduct) Rules prohibiting Sexual Harassment of Working Women: | Rule 3C. |
| 44 | Rule prohibiting taking part in Politics and Elections vs Demonstrations and Strikes: | Rule 5 (Politics & Elections); Rule 7 (Demonstrations & Strikes). |
| 45 | Gift reporting limits on Weddings/Anniversaries/Religious functions (Rule 13(2)): | Group A: > ₹25,000; Group B: > ₹15,000; Group C: > ₹7,500. |
| 46 | Gift prior-sanction limits on ordinary occasions (Rule 13(3)): | Group A & B: > ₹5,000; Group C: > ₹2,000. |
| 47 | Rule prohibiting giving, taking, or demanding Dowry: | Rule 13A. |
| 48 | Deemed permission period to contest election to a Cooperative Society vs a Sports Body (Rule 15): | Cooperative Society: 15 Days; Sports Body: 30 Days. |
| 49 | Annual share/mutual fund transaction threshold requiring intimation by 31st January (Rule 16): | Exceeding 6 Months’ Basic Pay during the calendar year. |
| 50 | Deemed permission period for Immovable Property transaction under Rule 18(2): | 30 Days. |
| 51 | Threshold and time limit for reporting a Movable Property transaction under Rule 18(3): | Value exceeding 2 Months’ Basic Pay — must be reported within 1 Month. |
| 52 | Last date every year to file Annual Immovable Property Return (IPR) for Group A & B officers: | 31st January. |
| 53 | Deemed permission period under Rule 19 (Vindication of Official Acts & Character): | 3 Months (90 Days). |
| 54 | Rule prohibiting outside political/MP influence for transfers/promotions: | Rule 20. |
| 55 | Rule prohibiting Bigamy (plural marriage) vs Child Labour below 14 years: | Rule 21 (Marriage/Bigamy); Rule 22A (Employment of Children below 14 years). |
| 56 | Constitutional safeguard that no civil servant shall be dismissed/removed by an authority subordinate to Appointing Authority: | Article 311(1). |
| 57 | Period of custody or imprisonment sentence that triggers automatic ‘Deemed Suspension’ (CCS CCA Rule 10(2)): | Exceeding 48 Hours. |
| 58 | Mandatory period before expiry of which Suspension must be reviewed by Review Committee (Rule 10(6)): | Before expiry of 90 Days (subsequent extensions max 180 Days at a time). |
| 59 | Maximum total period of suspension where NO Charge Sheet has been issued: | 270 Days (90 days + 180 days). |
| 60 | Subsistence Allowance rate during first 3 months of suspension and review limits after 3 months (FR 53): | First 3 months: 50% of Basic Pay; After 3 months: up to 75% (+50%) or down to 25% (−50%). |
| 61 | Five Minor Penalties under Rule 11(i) to (iv) of CCS (CCA) Rules, 1965: | (i) Censure, (ii) Withholding promotion, (iii) Recovery from pay, (iiia) Reduction by 1 stage for ≤3 yrs without cumulative effect, (iv) Withholding increments. |
| 62 | Five Major Penalties under Rule 11(v) to (ix) of CCS (CCA) Rules, 1965: | (v) Reduction to lower stage with cumulative effect, (vi) Reduction to lower time-scale/grade/post, (vii) Compulsory Retirement, (viii) Removal, (ix) Dismissal. |
| 63 | Exact distinction between ‘Removal from Service’ and ‘Dismissal from Service’: | Removal is NOT a disqualification for future Govt employment; Dismissal IS a disqualification for future Govt employment. |
| 64 | Statutory time limit for Inquiry Officer to complete a Rule 14 Major Penalty Inquiry (Rule 14(24)): | Within 6 Months (180 Days) from appointment (extendable by 6 months at a time). |
| 65 | Time given to Charged Officer to submit written representation on the Inquiry Report under Rule 15: | 15 Days. |
| 66 | Maximum pending disciplinary cases a serving vs retired Govt servant can have as a Defence Assistant: | Serving Govt Servant: Max 3 cases; Retired Govt Servant: Max 7 cases. |
| 67 | Rule of CCS (CCA) Rules governing Common Proceedings (2+ employees) vs Special Procedure (No Inquiry): | Rule 18 (Common Proceedings); Rule 19 (Special Procedure — Art 311(2) Proviso). |
| 68 | Period of limitation for filing an Appeal under Rule 25 of CCS (CCA) Rules, 1965: | 45 Days from receipt of order. |
| 69 | Time limit for Appellate Authority to exercise Revision power (Rule 29) & who holds Review power (Rule 29A): | Appellate Authority Revision: Within 6 Months; Review under Rule 29A: President ONLY (on new evidence). |
| 70 | Minimum employee strength requiring an Internal Committee (IC) under Section 4 of POSH Act, 2013: | 10 or more employees (fewer than 10 or against Employer → District Local Committee under Sec 6). |
| 71 | Minimum women percentage, tenure of members, and quorum of Internal Committee (POSH Act): | At least 50% Women; Max Tenure: 3 Years; Inquiry Quorum: 3 Members (including Presiding Officer). |
| 72 | POSH Act timelines: Filing Complaint → Inquiry Completion → Report Submission → Employer Action → Appeal: | Complaint: 3+3 Months; Inquiry: 90 Days; Report: 10 Days; Employer Action: 60 Days; Appeal: 90 Days. |
| 73 | Maximum paid Special Leave recommended by IC to aggrieved woman during POSH inquiry (Sec 12): | Up to 3 Months (90 Days) in addition to regular leave. |
| 74 | Penalty on employer for failing to constitute an Internal Committee under Section 26 of POSH Act: | Fine up to ₹50,000 (double penalty + license cancellation on repeat offence). |
| 75 | Composition and Tenure of Central Vigilance Commission (CVC Act, 2003): | 1 CVC + max 2 VCs (3 members); Tenure: 4 Years or 65 Years of age. |
| 76 | Composition and Tenure of Lokpal (Lokpal and Lokayuktas Act, 2013): | 1 Chairperson + max 8 Members (50% Judicial, 50% SC/ST/OBC/Minority/Women); Tenure: 5 Years or 70 Years. |
| 77 | Limitation period for filing complaints before the Lokpal (Section 53) and under Whistle Blowers Act: | 7 Years from the date of alleged offence. |
| 78 | DoPT & CVC mandatory rule on Anonymous and Pseudonymous complaints: | Take NO action and file them straightaway. |
| 79 | Designated Agency under the PIDPI Resolution, 2004 for receiving Whistleblower complaints: | Central Vigilance Commission (CVC) (and Chief Vigilance Officers). |
| 80 | Time limit for Competent Authority to decide on prior investigation approval under Sec 17A of PC Act, 1988: | 3 Months (extendable by 1 Month). |
3. Module C — CCS (Leave), Joining Time, Pension/UPS, FR&SR, LTC & CSMOP (Questions 81–150 Summary)
| Q# | Rule / Exam Question | Exact Statutory Answer |
|---|---|---|
| 81–85 | Earned Leave (EL) Rules: Advance credit, max accumulation, max spell in India, and EOL deduction rate: | 15 days on 1 Jan & 1 Jul (2.5/month); Max 300 days; Max 180 days at a time; Deduct 1/10th of EOL/Dies-Non (max 15 days). |
| 86–90 | HPL, Commuted Leave & Leave Not Due (LND): Advance credit, EOL deduction, and career LND ceiling: | HPL: 10 days on 1 Jan & 1 Jul (unlimited cap; deduct 1/18th of Dies-Non); Commuted: 2 HPL per 1 day (60 days without MC after Maternity); LND Max: 360 Days in career. |
| 91–95 | Maternity, Miscarriage, Stillbirth & Paternity Leave: Exact durations & child limit: | Maternity: 180 days (<2 surviving children); Miscarriage: 45 days in entire career; Stillbirth: 60 days; Paternity: 15 days (within 6 months). |
| 96–100 | Child Care Leave (CCL — Rule 43-C) & Study Leave (Rule 50): Max days, pay rate, spells & Study Leave limit: | CCL: 730 days (100% pay first 365 days, 80% next 365 days; max 3 spells/yr or 6 spells for single female); Study Leave: 24 months (36 months for CHS doctors; min 5 yrs service). |
| 101–105 | Maximum Continuous Absence (Rule 11) & LTC Leave Encashment (Rule 38-A): | Max Continuous Leave: 5 Years; LTC Encashment: 10 days per occasion (max 60 days in career; min 30 days EL balance left). |
| 106–112 | CCS (Joining Time) Rules, 1979: Same station vs ≤1,000 km vs 1,001–2,000 km vs >2,000 km (Rail/Air) & EL credit: | Same station: 1 day; ≤1,000 km: 10 days; 1,001–2,000 km: 12 days (10 by Air); >2,000 km: 15 days (12 by Air); +2 days if road >200 km; HoD extension max 30 days; Unavailed JT credited to EL (max 15 days). |
| 113–120 | CCS (Pension) Rules, 2021: Min service, Gratuity cap (2024), Commutation, Compassionate Allowance & 80+ Pension: | Min Service: 10 yrs (50% pension); Gratuity Cap: ₹25 Lakh (w.e.f. 1 Jan 2024 as DA hit 50%); Max Commutation: 40% (restored after 15 yrs); Compassionate Allowance: max 2/3rd; Age 80+: +20% pension. |
| 121–127 | NPS (2021 Rules) vs Unified Pension Scheme (UPS, effective 1 April 2025): | NPS: 10% Employee + 14% Govt; UPS: 10% Employee + 18.5% Govt, 50% Assured Pension after 25 yrs, ₹10,000 min pension after 10 yrs, 60% Assured Family Pension. |
| 128–135 | FR & SR & MACP: Lien (FR 13), Pay Fixation option (FR 22), Additional Charge (FR 49), Retirement on 1st of month (FR 56a), FR 56(j) & MACP: | Lien: 2 yrs (max 3 yrs); FR 22 Option: 1 month; FR 49: 10% pay if >45 days; Born on 1st retires on preceding month’s last day; FR 56(j): age 50 (if joined <35) or 55; MACP: 10, 20, 30 yrs (‘Very Good’ benchmark). |
| 136–142 | TA & CCS (LTC) Rules, 1988: CTG rate, Fresh Recruit 8-yr scheme, Authorised Travel Agents & Claim Time Limits: | CTG: 80% of Last Basic Pay (100% Islands); Fresh Recruits: 3 Home Town + 1 All-India in Years 1–4 & 5–8; Agents: BLCL, ATT, IRCTC; Claim Limit: 30 days (with advance) & 60 days (without advance). |
| 143–150 | CSMOP & Public Records Act, 1993: Max levels, File size, Cat A/B/C, Security Gradings, VIP Reply & CPGRAMS: | Max 4 levels; 150 pages per volume; Cat A/B permanent (transferred to NAI at 25 yrs), Cat C max 10 yrs; Top Secret (JS) > Secret (US) > Confidential (SO) > Restricted; VIP Ack 15 days / Reply 30 days; CPGRAMS 21 days. |
🎯 High-Yield Exam One-Liners (Last-Minute Revision Box)
- GFR 2017 Rule 21 = 4 Canons of Financial Propriety; Rule 30 = Sanction lapses after 12 months; Rule 149 = GeM.
- May 2024 GFR Procurement Limits: Without Quotation = ₹50k (₹1L S&T/DRDO); LPC = ₹5L; LTE = ₹50L; ATI = ≥₹50L; No GTE up to ₹200 Cr.
- EMD (Rule 170) = 2%–5% (valid 45 days beyond bid validity; MSEs/Start-ups exempt); PBG (Rule 171) = 3%–5%/10% (valid 60 days beyond warranty).
- DFPR 2024 Approval Slabs: ≤₹100 Cr (Secretary); ₹100–500 Cr (Minister); ₹500–1,000 Cr (Minister + FM); >₹1,000 Cr (Cabinet/CCEA).
- CCS Conduct Gift Limits (Rule 13): Weddings = ₹25k (Gr A), ₹15k (Gr B), ₹7.5k (Gr C); Ordinary = ₹5k (Gr A/B), ₹2k (Gr C).
- CCS Conduct Property (Rule 18): Immovable = 30 days deemed nod; Movable > 2 months’ Basic Pay reported in 1 month; Annual IPR by 31st January.
- CCS CCA (1965): Deemed Suspension > 48 hrs custody; Review < 90 days; Rule 14 Inquiry completed in 6 months; Appeal within 45 days.
- CCS Leave (1972): EL = 300 days cap; LND = 360 days cap; Maternity = 180 days (Miscarriage 45 days, Stillbirth 60 days); CCL = 730 days (100% then 80% pay).
- CCS Joining Time (1979): Same station = 1 day; ≤1,000 km = 10 days; 1,001–2,000 km = 12 days (10 Air); >2,000 km = 15 days (12 Air); unavailed credited to EL.
- Pension/UPS: Gratuity cap = ₹25 Lakh (w.e.f. 1 Jan 2024); UPS (1 Apr 2025) = 18.5% Govt share, 50% pension at 25 yrs, 60% Family Pension, ₹10k min pension at 10 yrs.
📝 UPSC & Regulatory Level Practice MCQs (With Detailed Solutions)
❓ Frequently Asked Questions (Exam FAQs)
Q: Which rules are most important for UPSC DRDO SAO, Admin Officer, and Store Officer?
GFR 2017 (especially Chapters 2, 6, and 7 on Propriety, Procurement/GeM, and Inventory Verification), DFPR 2024, DRDO PM-2020, CCS (Conduct) Rules 1964, CCS (CCA) Rules 1965, CCS (Leave) Rules 1972, CCS (Pension) Rules 2021 / UPS, POSH Act 2013, RTI Act 2005, and CSMOP Noting/Drafting/Records Management.
Q: How do the May 2024 GFR amendments affect exam answers?
In May 2024, the Department of Expenditure doubled the key procurement ceilings in GFR 2017: Rule 149(i) GeM direct purchase rose from ₹25k to ₹50k; Rule 149(ii) GeM L-1 rose from ₹5L to ₹10L; Rule 154 non-GeM without quotation rose from ₹25k to ₹50k (₹1L for S&T/DRDO); Rule 155 LPC rose from ₹2.5L to ₹5L; and Rules 161/162 LTE/ATI cutoff rose from ₹25L to ₹50L.
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