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LIMITED DEPARTMENTAL EXAMINATION, 2022

PAPER-VI FOR IAS/MCS/JR. MCS


PAPER-IV FOR IPS/IFS/MPS/MFoS/
SI/ ASI OF POLICE
(ACCOUNT-II)
(With books)

Time Allowed: Two Hours Maximum Marks: 100

I N S T R U C T I O N S
DO NOT OPEN THIS QUESTION BOOKLET SEAL UNTIL YOU ARE TOLD TO DO SO

1. Immediately after the commencement of the examination, you should check that
this Test Booklet does not have any unprinted or torn or missing pages or items,
etc. If so, get it replaced by a complete Test Booklet.
2. Write your Roll Number on the Test Booklet
in the Box provided alongside.
3. This Test Booklet contains 100 items (questions). Each item comprises four
responses (answers) written as (A), (B), (C) and (D). You will select the response
which you feel is correct and want to mark on the answer sheet.
4. You have to mark all your responses ONLY on the separate Answer Sheet provided.
Also read the directions in the Answer Sheet. Fill in all the entries in the Answer
Sheet correctly, failing which your Answer Sheet shall not be evaluated.
5. Count the number of questions attempted carefully and write it down in the space
provided in the OMR Sheet. This has to be verified by the Invigilator before leaving.
6. After you have completed filling in all your responses on the Answer Sheet and the
examination has concluded you should hand over to the Invigilator the Answer
Sheet (in original). You are permitted to take away 2nd Copy of OMR Answer
Sheet and the Test Booklet.
7. All items carry equal marks.
8. Candidature would be cancelled in case of non-compliance with any of these
instructions.
9. There will be NO PENALTY for wrong answers.

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1. When did the Fundamental Rules 8. A Government servant retains a
came into force? Lien acquired on a post during?
(a) 01/01/1920; (a) Suspension
(b) 01/01/1921 ; (b) The period of leave
(c) 01/01/1922 ; and (c) Foreign service
(d) 01/04/1922. (d) All the above

2. The term “Cadre” is defined in 9. “Substantive Pay” means the pay


which of the following? other than -
(a) FR 9(1) ; (a) Special pay ;
(b) FR 9(1-A) ; (b) Personal pay ;
(c) FR 9(1-B) ; (c) Emoluments ;
(d) FR 9(4) (d) All the above.

3. Whose consent is mandatory to 10. Which of the following is defined by


relax any rule or provision of Fundamental FR 9(18) ?
Rules? (a) “Month” ;
(a) President (b) “Officiate” ;
(b) Director General (c) “Overseas Pay” ;
(c) Minister of the concerned ministry (d) “Pay”.
(d) Ministry of Finance
11. Powers of the President have been
4. Who can interpret the Fundamental delegated to the Administrative Ministries
Rules? to authorize in relaxation of FR 10, the
(a) The ministry of finance drawal of pay and allowances in respect of
(b) Any officer superior than the official fresh appointment to Government service
asking for interpretation without medical certificate of health for a
(c) President period not exceeding how many months?
(d) None of the above (a) 2; (b) 3;
(c) 4; (d) 5.

5. A recurring or non-recurring 12. In no case should a person be


payment granted to a Government servant allowed to join Government service without
from the_____ is termed as “Honorarium”. having been medically examined and
(a) Consolidated Fund of India ; found fit in a pensionable ____
(b) Consolidated Fund of a State ; (a) Office ;
(c) Consolidated Fund of a Union (b) Department ;
Territory ; (c) Institution ;
(d) All the above. (d) Establishment.

6. “Joining Time” is defined in_______ 13. Compensatory Allowance means?


(a) FR 9(10) ; (A) An allowance sanctioned to meet the
(b) FR 9(11) ; expenses of cost of incidentals while
(c) FR 9(12) ; on LTC, to a GS
(d) FR 9(13). (B) An allowance sanctioned to GS who
is placed under Suspension vide
7. “Leave Salary” is defined Rule 10 of CCS(CCA) Rules 1965
in________ (C) A monthly grant made to a GS who is
(a) FR 9(10) ; not in receipt of pay or leave Salary
(b) FR 9(11) ; (D) Allowance granted to a GS to meet
personal expenditure necessitated
(c) FR 9(12) ;
by the special circumstances in which
(d) FR 9(13).
duty is performed.

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14. Foreign Service means service in 19. From which date allocation of leave
which a Government servant receives his salary and pension between Central and
pay with the sanction of Government from? State Government has been dispensed
(a) Consolidated Fund of India with?
(b) Consolidated Fund of a State (a) 01/01/1987 ;
(c) Consolidated Fund of a Union (b) 01/03/1987 ;
territory (c) 01/04/1987 ;
(d) Any source other than the above (d) 01/06/1987.

15. The period spent by an officer on 20. When the appointment to a lower
training immediately before such post is made on employee’s own request
appointment would count as duty as under FR 15(a), his pay shall be regulated
qualifying service for the purpose of under -.
eligibility for appearing in departmental (a) FR 22(I)(a)(1) ;
examinations, even if the officer is not (b) FR 22(I)(a)(2) ;
given the scale of pay of the post but only (c) FR 22(I)(a)(3) ; and
a nominal allowance (d) FR 23.
(a) Correct
(b) Wrong 21. Under the proviso to which article of
(c) Correct. Provided the competent Constitution, the power to make rules
authority issue a written order so regulating the recruitment and conditions of
(d) There is no such provision. service of persons appointed to public
services and posts in connection with the
16. How long can a lien be retained in affairs of the Union vests in the President
the case of permanent Government or such persons as he may direct.
servants, in the parent Department / (a) Article 14 ;
Office? (b) 16 ;
(a) One year ; (c) 116 (1)
(b) Two years ; (d) None of the above
(c) Three years ;
(d) None of the above 22. As per FR-8, the power of
interpreting Fundamental Rules is reserved
17. Fundamental Rules is applicable to?
to? (a) Parliament
(a) Government Servants whose pay is (b) Ministry of Finance
debitable to Civil Estimates (c) President of India
(b) Any other class of Government (d) Comptroller and Auditor General
Servants to which the President
may, by general or special order, 23. Compensatory Allowance means
declare them to be applicable an allowance granted to meet personal
(c) Defence Accounts Department expenditure necessitated by the special
Personnel circumstances in which duty is performed.
(d) All the above Does the meaning of Compensatory
Allowance include a travelling allowance?
18. As per FR-7 no powers may be (a) All allowances paid to a
exercised or delegated under these rules Government servant fall within the
except after consultation with the? meaning of Compensatory
(a) Ministry of Home Affairs Allowance
(b) Department of Personnel & (b) No
Training (c) Yes
(c) Ministry of Finance (d) None of the above
(d) All the above

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24. The period spent on joining time 29. Members of Parliament / State
granted should be treated as duty under Legislature of the area to be invited to
which Article CSR ? public functions organized by Government
(a) 220 (b) 221 ; offices. In such situation, what is the status
(c) 225 ; (d) 227. of M.P. as per the ‘Warrant of Precedence?
(a) He is above the rank of a Minister ;
25. Fee means a recurring or non- (b) He is above the rank of a State
recurring payment to a Government Governor ;
servant from a source other than the (c) He is above the rank of Secretary to
Consolidated Fund of India/State/Union the Government of India ;
Territory. It does not include? (d) He is equivalent to the rank of
(a) unearned income such as income Deputy Secretary of India.
from property, dividends, and
interests on securities 30. As per the provision of Manual of
(b) income from literary, cultural, Office Procedure, what is time-limit
artistic, scientific or technological prescribed for sending an
efforts acknowledgement to a communication /
(c) income from participation in sports letter received from the Members of
activities as amateur Parliament ?
(d) All of the above (a) Within 3 days ;
(b) Within 7 days ;
26. The Central Civil Services (c) Within 15 days ;
(Conduct) Rules, 1964 came into force (d) None of the above.
from______.
(a) 01/01/1964 ; (b) 01/04/1964 ; 31. Central Civil Service (Classification,
(c) 01/07/1964 ; (d) 30/11/1964. Control & Appeal) Rules, 1965 came into
force w.e.f ______________
27. Which of the following amounts to (a) 1st January ;
misconduct by a Government servant? (b) 1st April ;
(a) Rendering prompt and courteous (c) 1st June ;
service to the public ; (d) 1st December.
(b) Act in accordance with the
Government policies ; 32. Rule 11 of CCS (CCA) Rules, 1965
(c) Striking work or inciting others to deals with which of the following?
strike; (a) Minor penalty ;
(d) Maintenance of political neutrality. (b) Major penalty ;
(c) (a) & (b) above ;
28. __________ does not require (d) None of the above.
sanction / permission of the
prescribed authority. 33. Which of the following is considered
(a) To join as volunteers in civil to be a Minor penalty?
Defence Service ; (a) Censure ;
(b) To accept gifts from near relative (b) Withholding of promotion ;
and personal friends when the (c) Withholding of increments of pay ;
value exceeds prescribed limits ; (d) All the above.
(c) To accept fee for work done for any
private or public body or person ; 34. Which of the following is considered
(d) To participate in ‘shramdhan’ to be a major penalty?
organized by Government (a) Compulsory retirement ;
Departments or Bharat Sevak (b) Removal from service ;
Samaj during spare time. (c) Withholding of increment for not
passing any departmental
examination according to service
terms ;
(d) None of the above.

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35. Which of the following amounts to 40. What is the maximum period of
penalty within the meaning of Rule 11 of suspension that can be extended at a time
CCS (CCA) Rules, 1965 - after review of the competent authority ?
(a) Non-promotion, after consideration (a) 120 days ;
of his case, toa post or grade or (b) 150 days ;
service to which he is eligible for (c) 180 days ;
promotion ; (d) 210 days.
(b) Reduction to lower time scale of
pay on request ; 41. Which Section of CCS(Conduct)
(c) (a) & (b) above are penalties ; Rules, 1964 states that “Oral direction to
(d) None of the above. subordinates shall be avoided, as far as
possible. Where the issue of oral direction
36. A Government servant be placed becomes unavoidable, the official superior
under suspension ______ shall confirm it in writing immediately
(a) For attending office late ; thereafter”?
(b) For a case against him in respect of (a) Section 3(2)(i)
any criminal offence ; (b) Section 3(2)(ii)
(c) Both (a) & (b) ; (c) Section 3(2)(iii)
(d) None of the above (d) Section 3(2)(iv)

37. Where a penalty of compulsory 42. As per Section 3 of CCS(Conduct)


retirement from service imposed upon a Rules, 1964, Every Government servant
Government servant under suspension is shall at all times?
set aside in appeal, whether the order (a) maintain absolute integrity
suspension is to be continued ? If so from (b) maintain devotion to duty
which date ? (c) do nothing which is unbecoming of
(a) From the date of original order of a Government servant
compulsory retirement ; (d) All of the above
(b) From the date of original date of
suspension ; 43. A post carrying a definite rate of pay
(c) From the date of appeal ; sanctioned for a ____ time is called
(d) Order of suspension need not be Temporary post
continued. (a) Fixed ;
(b) Short ;
38. Order of suspension can be (c) Long ;
reviewed up to a period __________ (d) Limited.
(a) Before expiry of 30 days from the
effective date of suspension ; 44. Government servant” is defined
(b) Before expiry of 45 days from the under which section of CCS(Conduct)
effective date of suspension ; Rules 1964?
(c) Before expiry of 90 days from the (a) Section 1
effective date of suspension ; (b) Section 2
(d) None of the above. (c) Section 3
(d) Section 4
39. Promptness and Courtesy is
mentioned under which section of 45. Which Rule of GFR 2017 contains
CCS(Conduct) Rules, 1964? “Delegation of Financial Powers”?
(a) Section 2(1) (a) Rule 17
(b) Section 3A (b) Rule 21
(c) Section 3B (c) Rule 23
(d) Section 3C (d) Rule 44

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46. General System of Financial 51. Expenditure from public moneys
Management is discussed in which chapter of should not be incurred for the benefit of a
GFR 2017? particular person or a section of the people,
(a) Chapter 2 unless?
(b) Chapter 3 (a) a claim for the amount could be
(c) Chapter 4 enforced in a Court of Law
(d) Chapter 5 (b) the expenditure is in pursuance of a
recognized policy or custom
47. As per GFR 2017, the financial (c) Both A or B
powers of the Government, which have not
(d) None of the above.
been delegated to a subordinate authority,
shall vest in?
(a) Parliament
52. All contracts shall be made by an
(b) President of India authority empowered to do so by or under
(c) Reserve Bank of India the orders of the President in terms of
(d) Finance Ministry Article ____ of the Constitution.
(a) 299 ; (b) 299 (1) ;
48. Who among the following is (c) 310 ; (d) 311.
responsible to watch the realization of
miscellaneous demands of Government, not 53. Article 266 (__) of the Constitution
falling under the ordinary revenue refers to “Public Account” which means the
administration, such as contributions from Public Account of India
State Governments, Local Funds, (a) 2; (b) 3;
contractors and others towards (c) 4; (d) 5.
establishment charges?
(a) Accounts Officers 54. All loss of immovable property,
(b) Head of the Department such as, buildings, communications, or
(c) Secretary in charge of Accounts other works, caused by fire, flood, cyclone
Wing earthquake or any other natural cause,
(d) None of the above shall be reported at once by the
subordinate authority concerned to
49. The power conferred on a
Government through the ___ channel.
subordinate authority to create a permanent
(a) Routine ;
post may be exercised in creating similar
_____ post for the purpose of
(b) Normal ;
accommodating the lien of a Government (c) Usual ;
servant who, though entitled to hold a lien (d) Proper.
against regular permanent post, cannot be so
accommodated because of non-availability of 55. Under Article ___ of the
such a post. Constitution all moneys received by or
(a) Temporary ; deposited with any officer, employed in
(b) Tenure ; connection with the affairs of the Union in
(c) Ad hoc ; his capacity as such, other than Revenues
(d) Supernumerary. or public money raised or received by
Government, shall be paid into the Public
50. Which among the following is/are Account.
correct as contained in Chapter 2 of GFR (a) 150 ; (b) 162 ;
2017? 1. Amounts due to Government shall (c) 166 ; (d) 284.
not be left outstanding without sufficient
reasons 2. Where such amounts appear to 56. Every officer incurring or
be irrecoverable, the orders of the competent authorizing expenditure from public
authority shall be obtained for their moneys should be guided by high
adjustment 3. Unless specially authorized by standards of financial _____.
any rule or order made by competent
(a) Rules ; (b) Norms ;
authority, no sums shall be credited as
(c) Propriety ; (d) Properness.
revenue by debit to a suspense head.
(a) 1 only (b) 2 only
(c) 1 and 3 only (d) 1, 2 and 3

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57. Every officer is expected to 62. In which Ministry shall vest the
exercise the same vigilance in respect of financial powers of Government, which
expenditure incurred from public moneys have not been delegated to a subordinate
as a person or ordinary prudence would authority,
exercise in respect of expenditure of his (a) Home Ministry ;
own ____. (b) Railway Ministry ;
(a) Pocket ; (c) Finance Ministry ;
(b) Fund ; (d) None of the above
(c) Source ;
d) Money. 63. Any loss or shortage of public
moneys, departmental revenue or receipts,
58. A Controlling Officer shall see not stores or other property, held by or on
only that the total expenditure is kept within behalf of Government shall be immediately
the limits of the authorized grants of reported to -
appropriation, but also that the funds are (a) The next higher authority ;
allotted to spending units are expended in (b) The Statutory Audit Officer ;
the public interest and upon objects for (c) The concerned Principal Accounts
which the money was _____. Officer ;
(a) Sanctioned ; (b) Released ; (d) All of the above.
(c) Provided ; (d)
Appropriated. 64. All financial sanctions and orders
issued by a competent authority shall be
59. Administrator or a Head of a communicated to the Audit Officer and the
Department responsible for the collection Accounts Officer. The ____ to be followed
of revenue shall keep who among the for communication of financial sanctions
following informed of all important and orders will be as under :-
variations in revenue collections as (a) Rule ; (b) Instruction ;
compared with the Budget Estimates? (c) Direction. (d) Procedure.
(a)President of India
(b)Parliament 65. Copies of which of the following
(c)Reserve Bank of India types of sanctions / orders should be
(d)Finance Ministry endorsed to the Audit Officer.
(a) Sanctions relating to grant
60. All moneys received by or on behalf of advances to Central Government
Government either as dues of Government employees ;
or for deposit, remittance or otherwise shall (b) Sanctions relating to appointment /
be brought into Government Account promotion / transfer of Gazetted
without delay, in accordance with such and non-Gazetted Officers ;
general or special rules as may be issued (c) All sanctions relating to creation /
under Articles 150 and ___ of the continuation / abolition of posts ;
Constitution. (d) None of the above.
(a) 283(1) ; (b) 283(2) ;
(c) 283(3) ; (d) 283(4).
66. All sanctions to expenditure shall
61. Detailed rules and procedure indicate the details of the provisions in the
regarding assessment, collection, relevant grant or appropriation wherefrom
allocation, remission and abandonment of the expenditure is to be ____.
_____ and other receipts shall be laid down (a) Incurred ; (b) Provided ;
in the regulations of the department (c) Met ; (d) Sanctioned.
responsible for the same.
(a) Money ; (b) Fund ;
(c) Revenue ; (d) Tax.

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67. “State”. except where it appears 73. Every officer receiving money on behalf
otherwise from the context, refers to State of the Government should maintain a cash
included in the - book in Form T.R. - ___.
(a) First Schedule to the Constitution of (a) 1; (b) 2;
India ; (c) 3; (d) 4.
(b) Eight Schedule to the Constitution of
India ; 74. "Consolidated Fund" means either
(c) Tenth Schedule to the Constitution of the Consolidated Fund of India or the
India ; Consolidated Fund of the State or both as
(d) Twelfth Schedule to the Constitution
the context may ____.
of India
(a) define ;
68. A sanction for any fresh charge shall,
(b) express ;
unless it is specifically renewed, lapse if no (c) imply ;
payment in whole or in part has been made (d) None of the above.
during a period of ____ from the date of issue
of the sanction. 75. "Treasury" includes -
(a) 1 month ; (b) 6 months ; (a) Directorate of Treasury ;
(c) 12 months ; (d) 24 months. (b) District Treasury ;
(c) Bank Treasury ;
69. A sanction to an advance or a non- (d) Sub-Treasury.
refundable part withdrawal from Provident
Fund shall, unless it is specifically renewed, 76. The transit _______ of Government
lapse on the expiry of a period of ___ months. servant proceeding to join an office
(a) 2; (b) 3; whether on first appointment, or on
(c) 6; (d) 12. transfer, either permanently or as a
temporary measure, or on reversion from
70. The Finance Ministry shall arrange to one department to another should in the
lay before both the Houses of Parliament, in absence of special orders to contrary be
accordance with the provisions of Article ___ debited to the office to which he is
of the Constitution, an Annual Financial proceeding.
Statement also known as the ‘Budget’
(a) Pay and Dearness Allowance ;
showing the estimated receipts and
(b) Pay and Special Compensatory
expenditure of the Central Government in
respect of a financial year, before the
Allowance
commencement of that year. (c) Salaries ;
(a) 112 (1) ; (b) 116 ; (d) Pay and Allowances.
(c) 116 (a) (d) 132.
77. When Government moneys in the
71. “Comptroller and Auditor General” custody of a Government officer are paid
means the ______ into the Treasury or the Bank, the Head of
(a) Controller General of Accounts ; the Office making such payments should
(b) Controller of Accounts ; compare the Treasury Officer’s or the
(c) Director of Accounts ; Bank’s receipt on the challan or his pass
(d) Comptroller and Auditor General of book with the entry in the _____ before
India. attesting it, and satisfy himself that the
amount have been actually credited into
72. Retrospective effect shall not be the Treasury or the Bank.
given by competent authorities to sanctions (a) Accounts Register ;
relating to revision of pay or grant of (b) Subsidiary Book ;
concessions to Government servants, except (c) Register for Accounts Statement ;
in very special circumstances with the (d) Cash Book.
previous consent of the ______
(a) President ;
(b) Prime Minister ;
(c) Home Minister ;
(d) Ministry of Finance.

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78. Losses of public money, stores or 84. The totalling of the cash book
other property of Government shall be should be verified and initialled it as correct
accounted for in accordance with the rules by whom?
in Chapter ____ (a) Writer of the cash book ;
(a) 1; (b) 4; (b) Drawing & Disbursing Officer ;
(c) 6; (d) 10. (c) Subordinate Officer ;
(d) None of the above.
79. Travel Expenses will cover all
expenses on account of travel on duty 85. Save as provided below, the
including conveyance and fixed travelling travelling expenses of a Govt. servant
allowances but excluding leave travel shall, on whatever duty he may be
concession which falls under “____” employed be debited to the same head as
(a) Contingency Fund ; his ____
(b) Consolidated Fund ; (a) Travelling Allowance ;
(c) Public Fund ; (b) General Provident Fund ;
(d) Salaries. (c) Insurance Fund ;
(d) Pay.
80. Recoveries from private person or
bodies (including local funds and 86. An erasure or overwriting of any
Governments outside India) should as a entry once made in the cash book is
general rule be treated as ___ and not as strictly_______
deduction from expenditure. (a) Warned ;
(a) Income ; (b) Avoided ;
(b) Earnings ; (c) Prohibited ;
(c) Revenue ; (d) None of the above
(d) None of the above.
87. The treasury shall be under the
81. "Government" means either the general charge of the ____ who may
Central (Union) Government or a State entrust the immediate executive control to
Government or both as the context may a Treasury Officer subordinate to him but
___. may not divest himself of administrative
(a) define ; control.
(b) express ; (a) Deputy Commissioner ;
(c) imply ; (b) Sub-Divisional Officer ;
(d) None of the above. (c) District Magistrate ;
(d) None of the above
82. All monetary transactions should be
entered in the cash book as soon as they 88. Subject as provided in the Rules 76
occur and attested by the _____ in token of to 86, the detailed procedure to be adopted
check. in any particular department of the
(a) Drawing & Disbursing Officer ; Government with regard to the realization
(b) Head of the Office ; of the Government dues and granting of
(c) Head of the Department ; receipts for the money realized may be
(d) Subordinate Officer. prescribed by departmental ______.
(a) Notification ; (b) Orders ;
83. The cash book should be closed (c) Instructions ; (d) Regulations.
regularly and completely checked. The
Head of the Office should verify the totalling 89. Save as hereinafter provided,
of the cash book or have this done by some Government money not in the custody of a
responsible _____ other than the writer of Central Treasury or the Bank shall be kept
the cash book and initial it as correct. in strong treasure chest secured by __
(a) Officer ; locks of different patterns.
(b) District Officer ; (a) Two ; (b) Three ;
(c) Sub-Divisional Officer ; (c) Four ; (d) Five.
(d) Subordinate.

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90. A bill is a ____ of claims against the 96. To which of the following Union
Government containing specification of the Territories, the Central Treasury Rules
nature and amount of the claim, either in framed under Article 283 of the Constitution
gross or by items, and includes such a shall be applicable ?
statement presented in the form a simple (a) Chandigarh ;
receipt. (b) Lakshadweep ;
(a) Document ; (b) Record ; (c) Dradra and Nagar Haveli ;
(c) Form ; (d) Statement. (d) All the above.

91. A bill or a cheque becomes a 97. Which among the following is/are
voucher only when it is receipted and the duties and responsibilities of a
stamped “___”. controlling officer in respect of funds placed
(a) Noticed ; at his disposal?
(b) Acknowledged ; (a) that the expenditure does not
(c) Seen ; exceed the budget allocation
(d) Paid. (b) that the expenditure is incurred for
the purpose for which funds have
92. Receipts, duly stamped, where been provided
necessary, for all other payments made on (c) that the expenditure is incurred in
bills shall be given at the time of ____. public interest
(a) Sanction ; (d) All the above.
(b) Release ;
(c) Disbursement ; 98. Unless otherwise prescribed,
(d) Payment. moneys credited to Government Account
shall be held either in a Central Treasury or
93. The account in adjustment of LTC in the Bank.
advance should be rendered within: The deposit of such moneys in the Bank
a) One month shall be governed by the terms of the
b) 15 days agreement made with the Bank under
c) Two months Section __ of the Reserve Bank of India,
d) One week Act, 1934 (2 of 1934).
(a) 21 ;
94. When the name of a Government (b) 31 ;
servant appears for the first time in a pay (c) 41 ;
bill, the bill shall be supported by a Last Pay (d) None of the above.
Certificate in Form T.R - ___ prescribed for
the purpose. 99. Repayment of foreign loans and
(a) 21 ; (b) 36 ; interest thereon shall be classified as :
(c) 70 ; (d) 73. a) Voted
b) Charged
95. The travelling allowance bills of c) Expenditure
Government servant proceeding on tour d) None of above.
shall be presented at convenient intervals
during the period of their tour or 100. All receipts must be written in
immediately on return to the headquarters figures and in words in the original and
and, as far as practicable, before ______ if such other copies of challans in Form T.R.
the tour has been completed before that – 6, prescribed in Rule __.
date.
(a) 31st March ; (a) 92 ;
(b) 30th April ; (b) 93 ;
(c) 30th June ; (c) 94 ;
(d) 31st July. (d) 95.

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