Tag: UPSC DRDO SAO
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Capital Budgeting & Time Value of Money: NPV, IRR, Profitability Index, Payback Period & ARR Numericals
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Capital Budgeting is the process of evaluating and selecting long-term capital investment projects whose cash inflows extend beyond one year. Techniques are divided into Non-Discounted (Traditional) Methods that ignore the Time Value of Money—Payback Period and Accounting Rate of Return (ARR, the ONLY method using Accounting Profit After Tax instead of Cash Flows!)—and Discounted Cash…
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Central Government TA Rules & Leave Travel Concession (LTC) Rules: Entitlements, Block Years & Advances
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Central Government Travelling Allowance (SR 1 to 195, 7th CPC TA Rules) and the Central Civil Services (Leave Travel Concession) Rules, 1988 govern travel entitlements on tour, transfer, retirement, and leave. Key exam parameters include Pay Level Travel Entitlements (Level 14+ Business Class; Levels 6–13A Economy Air; Levels 1–5 AC-II/AC-III Train), Daily Allowance slabs (Rs…
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FR & SR (Fundamental & Supplementary Rules): Pay Fixation (FR 22), Increments, MACP & Deputation
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The Fundamental Rules (FR), effective from 1st January 1922, govern service conditions, Lien (FR 12A–14A), Dies Non (FR 17A), Pay Fixation on Promotion/Appointment (FR 22(I)(a)(1)), Annual Increments (1st January and 1st July under CCS Revised Pay Rules 2016), Combination of Appointments (FR 49), Subsistence Allowance (FR 53), and Compulsory/Premature Retirement in Public Interest (FR 56(j)).…
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CCS (Pension) Rules 2021, CCS (Implementation of NPS) Rules 2021 & Unified Pension Scheme (UPS)
85,849 views
Central Government retirement benefits are governed across three frameworks: (1) the Old Pension Scheme (OPS) under the revised CCS (Pension) Rules, 2021 (for employees appointed against posts advertised/notified before 22 December 2003 / joined before 1 January 2004); (2) the National Pension System (NPS) under the CCS (Implementation of NPS) Rules, 2021 (10% Employee +…
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CCS (Joining Time) Rules, 1979: Calculation of Joining Time on Transfer, Distance Slabs & Unavailed JT
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The Central Civil Services (Joining Time) Rules, 1979 govern the preparation and transit time granted to a Government servant transferred in the public interest to join a new post either at the same station (1 day) or at a new station involving change of residence (10, 12, or 15 days based on distance and air/road…
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CCS (Leave) Rules, 1972: Earned Leave, HPL, Commuted, Child Care, Maternity, Paternity & Study Leave
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The Central Civil Services (Leave) Rules, 1972 came into force on 1st June 1972 and govern leave entitlements for Central Government employees. Under Rule 7, leave cannot be claimed as a matter of right and may be refused or revoked in public exigencies (though the leave sanctioning authority cannot alter the kind of leave applied…
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