Welcome to Part 1 of the ITI Departmental Examination 2025 – Office Procedure (Paper IV): Answers & Explanations series. In this part, we cover Questions 1–50, which focus on important service rules and office procedures applicable to Central Government employees, including the CCS (Leave) Rules, CCS (Pension) Rules, 2021, General Provident Fund (GPF) Rules, Leave Travel Concession (LTC/HTC), Children Education Allowance (CEA), Central Government Accounts (Receipts and Payments) Rules, 1983, and other departmental procedures. These topics are frequently tested in the Income Tax Inspector Departmental Examination and require a sound understanding of the applicable rules and their practical implementation.
Question 1. Leave Not Due is adjusted against which leave type?
a) Earned Leave
b) Casual Leave
c) Half Pay Leave
d) Maternity Leave
Correct Answer: (c) Half Pay Leave
Explanation: Leave Not Due (LND) is granted by allowing an employee to avail Half Pay Leave in advance, which is adjusted against future Half Pay Leave that becomes due.
Question 2. If a Government servant takes Extraordinary Leave for 2 years due to personal reasons, what is the impact on their leave account?
a) Earned Leave credit is halved
b) No leave is credited during the period
c) Half Pay Leave is debited
d) Earned Leave is forfeited
Correct Answer: (b) No leave is credited during the period
Explanation: Extraordinary Leave (EOL) on personal grounds does not earn leave during the period unless specifically covered by the applicable provisions of the CCS (Leave) Rules.
Question 3. Consider the following statements about Family Pension:
- The enhanced family pension is payable for 10 years from the date of death.
- After the enhanced period, the pension is reduced to 30% of last pay.
- Family pension is only admissible to the spouse.
Which of the above are correct?
a) 1 and 2 only
b) 2 only
c) 2 and 3 only
d) All of the above
Correct Answer: (a) 1 and 2 only
Explanation: Enhanced family pension is admissible for the prescribed enhanced period, after which it is reduced to the normal family pension rate. Family pension is not restricted only to the spouse and may also be admissible to other eligible family members under the CCS (Pension) Rules.
Question 4. Which of the following statements is correct with regard to Leave Encashment at the time of retirement?
a) Maximum 300 days of Earned Leave can be encashed.
b) Half Pay Leave can also be encashed along with Earned Leave.
c) Leave encashment is taxable under the Income Tax Act.
d) Leave encashment is available only to Group A officers.
Correct Answer: (a) Maximum 300 days of Earned Leave can be encashed.
Explanation: A Central Government employee may encash a maximum of 300 days of Earned Leave at the time of retirement, subject to the applicable rules.
Question 5. Maximum limit of Gratuity under CCS (Pension) Rules is:
a) Rs. 10 lakhs
b) Rs. 15 lakhs
c) Rs. 20 lakhs
d) Rs. 25 lakhs
Correct Answer: (d) Rs. 25 lakhs
Explanation: As applicable for the examination, the maximum retirement gratuity admissible under the CCS (Pension) Rules is Rs. 25 lakh.
Question 6. Gratuity is not payable in which of the following cases?
a) Death while in service
b) Dismissal from service for misconduct
c) Voluntary retirement
d) Superannuation
Correct Answer: (b) Dismissal from service for misconduct
Explanation: An employee dismissed or removed from service for misconduct may forfeit gratuity in accordance with the applicable pension rules.
Question 7. What is the maximum number of instalments allowed for repayment of GPF advance?
a) 36
b) 60
c) 24
d) 12
Correct Answer: (c) 24
Explanation: Recovery of a General Provident Fund (GPF) advance is ordinarily made in not more than 24 monthly instalments, unless otherwise provided under the GPF Rules.
Question 8. What is the tax implication of gratuity for a Government employee?
a) Fully taxable as income
b) Partially taxable based on years of service
c) Exempt from tax up to a specified limit
d) Completely exempt from tax
Correct Answer: (d) Completely exempt from tax
Explanation: Gratuity received by Central Government employees is fully exempt from Income Tax under the applicable provisions of the Income Tax law.
Question 9. Which among the following is the service in which a Government servant receives his pay with the sanction of the Government from any source other than the Consolidated Fund of India? [Rule 3 of CCS (Pension) Rules, 2021]
a) Deputation
b) Freelance Service
c) Foreign Service
d) Temporary Transfer
Correct Answer: (c) Foreign Service
Explanation: Under Rule 3 of the CCS (Pension) Rules, 2021, Foreign Service refers to service where the Government servant receives pay from a source other than the Consolidated Fund of India with Government approval.
Question 10. In case disciplinary or judicial proceedings are continued and concluded after retirement of a Government employee, the President may decide:
a) To withhold his pension or gratuity, or both partly or fully.
b) To withdraw the pension fully or partly, permanently or for a specified period.
c) To order recovery from pension or gratuity of the whole or any part of the pecuniary loss caused to the Government.
d) All of the above.
Correct Answer: (d) All of the above
Explanation: Where disciplinary or judicial proceedings continue after retirement, the President is empowered under the CCS (Pension) Rules to withhold or withdraw pension/gratuity and recover pecuniary loss caused to the Government, subject to the prescribed provisions.
Question 11. Maximum period for which undisbursed cash can be kept by the DDO in the Cash Book is:
a) A fortnight
b) One month
c) Three months
d) Till the end of the financial year
Correct Answer: (a) A fortnight
Explanation: As per the Government accounting procedure, undisbursed cash should not ordinarily be retained by the Drawing and Disbursing Officer (DDO) for more than a fortnight.
Question 12. Last Pay Certificate is issued in:
a) Form G.A.R.-2
b) Form G.A.R.-5
c) Form G.A.R.-4
d) None of the above
Correct Answer: (b) Form G.A.R.-5
Explanation: The Last Pay Certificate (LPC) is issued in Form G.A.R.-5 under the Central Government accounting procedure.
Question 13. Recoveries should not ordinarily be made at a rate exceeding _____ of pay.
a) 1/5th
b) 1/3rd
c) 1/6th
d) 1/10th
Correct Answer: (a) 1/5th
Explanation: Recoveries from the pay of a Government servant should ordinarily not exceed one-fifth (1/5th) of the employee’s pay, except where otherwise permitted under the applicable rules.
Question 14. As per Section 13 of the Central Government Account (Receipts and Payments) Rules, 1983, which of the following transactions is explicitly not required to be entered in the Cash Book?
a) Payments made in cash to Government employees.
b) Local cheques or demand drafts to be crossed, issued in favour of Pay and Accounts Officers.
c) Account Payee cheques or bank drafts issued by a Pay and Accounts Officer.
d) Remittance of receipts to the accredited bank for credit into the Government account.
Correct Answer: (d) Remittance of receipts to the accredited bank for credit into the Government account.
Explanation: Under Rule 13 of the Central Government Account (Receipts and Payments) Rules, 1983, remittances of receipts to the accredited bank for credit to the Government account are not required to be entered in the Cash Book.
Question 15. What is the role of the Pay and Accounts Officer in relation to the Contingent Register?
a) To maintain the register entirely on their own.
b) To settle the detailed heads and sub-heads with the controlling authority.
c) To review and maintain the entries in the register every month.
d) To review and maintain the register of Gazetted Officers.
Correct Answer: (b) To settle the detailed heads and sub-heads with the controlling authority.
Explanation: The Pay and Accounts Officer is responsible for settling the detailed heads and sub-heads of accounts with the controlling authority in relation to the Contingent Register.
Question 16. Advance of Home Travel Concession (HTC) can be drawn up to what percentage of the estimated expenditure in the following case?
Sarita, a Stenographer posted at Ajmer, wants to visit her hometown Pune with her husband and two children under Home Travel Concession. She wants to draw HTC advance for herself and her family.
a) 100% for herself and 75% for her family.
b) 90% for herself and her family.
c) 90% for herself and 50% for her family.
d) 75% for herself and her family.
Correct Answer: (b) 90% for herself and her family.
Explanation: A Government servant may draw 90% of the estimated travel expenditure as HTC/LTC advance for self and eligible family members.
Question 17. Consider the following statements regarding Home Travel Concession (HTC):
(i) HTC cannot be availed during Study Leave.
(ii) HTC can be availed during Child Care Leave.
(iii) HTC cannot be availed during Suspension.
(iv) HTC can be availed during Medical Leave.
Choose the correct option.
a) (i) & (ii)
b) (ii) & (iv)
c) (iii)
d) (i) & (iv)
Correct Answer: (a) (i) & (ii)
Explanation: Under the HTC/LTC provisions applicable for the examination, HTC cannot be availed during Study Leave, whereas it is admissible during Child Care Leave.
Question 18. “Child” as per the Children Education Allowance (CEA) Scheme eligible for reimbursement includes:
(i) Employee’s natural-born child
(ii) Employee’s step-child
(iii) Employee’s adopted child
(iv) Employee’s surrogate child
(v) Employee’s first two-born children
(vi) Employee’s first three-born children
Choose the correct option.
a) (i), (ii), (iii), (iv) & (v)
b) (ii), (iii), (iv) & (v)
c) (i), (ii), (iii), (iv) & (v)
d) All statements are correct.
Correct Answer: (a) (i), (ii), (iii), (iv) & (v)
Explanation: For reimbursement under the Children Education Allowance Scheme, the term “child” includes natural-born, step, adopted and surrogate children, subject to the eligibility conditions, including the restriction relating to the first two children.
Question 19. The encashment of Earned Leave along with LTC permissible to a Government servant during the entire service cannot exceed:
a) 10 days
b) 30 days
c) 45 days
d) 60 days
Correct Answer: (d) 60 days
Explanation: During the entire service, the total encashment of Earned Leave in conjunction with LTC is subject to an overall ceiling of 60 days.
Question 20. For Divyaang children who are unable to attend school, whether reimbursement of Children Education Allowance will be made if the child receives education/special education at home?
a) Yes, only if certified by another Gazetted Officer from the Ministry of Education.
b) Yes, on production of receipt from the teacher and self-certification by the Central Government employee.
c) No, it is admissible only for formal school education.
d) None of the above.
Correct Answer: (b) Yes, on production of receipt from the teacher and self-certification by the Central Government employee.
Explanation: Children Education Allowance is admissible for eligible Divyaang children receiving education at home on production of the prescribed teacher’s receipt along with the employee’s self-certification.
Question 21. Which of the following statement(s) is/are correct for the purpose of Leave Travel Concession (LTC)?
I. Leave Travel Concession can be availed during Casual Leave and Special Casual Leave.
II. Shri Gupta is a Central Government Officer working as an Income Tax Officer. His wife, Smt. Kalyani, is working in an MNC and staying with him. Leave Travel Concession for his wife is not admissible if Shri Gupta applies.
III. 75% is the maximum percentage of estimated fare that can be allowed as LTC advance.
a) I only
b) I and II
c) III only
d) None of the above
Correct Answer: (b) I and II
Explanation: LTC can be availed during Casual Leave and Special Casual Leave. Where the spouse is employed in a private organization (MNC) and is otherwise eligible as a family member, LTC is not admissible if excluded under the applicable LTC provisions. Statement III is incorrect because the maximum LTC advance is 90% of the estimated fare.
Question 22. Reimbursement of Children’s Education Allowance is made if:
a) Self-certified receipts are submitted by the Government servant.
b) Oral claim is made by the Government servant.
c) The receipts are certified and attested by the Head of School/College.
d) The receipts are duly verified by the Controlling Officer.
Correct Answer: (a) Self-certified receipts are submitted by the Government servant.
Explanation: Children Education Allowance (CEA) claims are reimbursed on the basis of self-certified receipts submitted by the Government servant in accordance with the prescribed procedure.
Question 23. During temporary transfer, House Rent Allowance (HRA) is admissible:
a) Up to 30 days at the rates applicable at the old station and thereafter at the new station rates.
b) Up to 60 days at the rates applicable at the old station and thereafter at the new station rates.
c) Up to 90 days at the rates applicable at the old station and thereafter at the new station rates.
d) Up to 120 days at the rates applicable at the old station and thereafter at the new station rates.
Correct Answer: (b) Up to 60 days at the rates applicable at the old station and thereafter at the new station rates.
Explanation: During a temporary transfer, HRA is admissible at the old station rates for the first 60 days, after which the HRA becomes admissible at the rates applicable to the new station.
Question 24. A Government servant may be treated as ‘on duty’ in the following circumstances:
(i) During a course of instruction or training in India.
(ii) In the case of a student, stipendiary or otherwise, who becomes entitled to Government service after satisfactorily completing a course of training, during the interval between completion of the course and assumption of duties.
Select the correct option.
a) Only (i)
b) Only (ii)
c) Both (i) and (ii)
d) Neither (i) nor (ii)
Correct Answer: (c) Both (i) and (ii)
Explanation: Both situations are treated as duty under the applicable Fundamental Rules relating to Government servants.
Question 25. “Pay” means the amount drawn monthly by a Government servant as:
(i) The pay sanctioned for the post held substantively or in an officiating capacity.
(ii) Overseas pay, special pay and personal pay.
(iii) Any other emoluments specially classified as pay by the President.
Select the correct option.
a) Only (i) and (ii)
b) Only (ii) and (iii)
c) Only (i) and (iii)
d) All (i), (ii) and (iii)
Correct Answer: (d) All (i), (ii) and (iii)
Explanation: The definition of “Pay” includes the sanctioned pay, overseas pay, special pay, personal pay and other emoluments specifically classified as pay by the President.
Question 26. If a Government employee is transferred to a new station and the distance between the old headquarters and the new headquarters is more than 1000 km but up to 2000 km, and the transfer involves continuous road travel exceeding 200 km, the joining time allowed is:
a) 10 days
b) 12 days
c) 15 days
d) 8 days
Correct Answer: (b) 12 days
Explanation: As per the Joining Time Rules, where the transfer distance exceeds 1000 km but does not exceed 2000 km and continuous road travel beyond 200 km is involved, the admissible joining time is 12 days.
Question 27. Which of the following statements are true with respect to appropriation and reappropriation of funds?
(i) Funds shall not be appropriated or reappropriated to meet expenditure not sanctioned by the competent authority.
(ii) Funds provided for charged expenditure shall not be appropriated to meet votable expenditure and vice versa.
(iii) No reappropriation shall be made from one charged grant/appropriation to another charged grant/appropriation.
a) (i) and (ii) only
b) (i) and (iii) only
c) (ii) and (iii) only
d) All of the above
Correct Answer: (d) All of the above
Explanation: All three statements correctly reflect the principles governing appropriation and reappropriation of Government funds.
Question 28. In respect of travel between the mainland and the Andaman & Nicobar Islands/Lakshadweep by ships operated by the Shipping Corporation of India Ltd., choose the correct option.
a) Employees in Pay Level 9 and above are entitled to Deluxe Class.
b) Employees in Pay Level 3 and below are entitled to Bunk Class.
c) Both (a) and (b) are correct.
d) None of the above.
Correct Answer: (c) Both (a) and (b) are correct.
Explanation: The entitlement for travel by ships operated by the Shipping Corporation of India is based on Pay Level, with Deluxe Class for Pay Level 9 and above and Bunk Class for Pay Level 3 and below.
Question 29. Which of the following is not correct in respect of Composite Transfer Grant (CTG) admissible as part of Transfer Travelling Allowance?
a) CTG is admissible at 80% of last Basic Pay where the transfer involves a change of station located 20 km or more apart.
b) Where the transfer is within 20 km but involves a change of residence, 1/3rd of Basic Pay is admissible.
c) Where the transfer is within 20 km and does not involve any change of residence, 1/3rd of Basic Pay is still admissible.
d) Non-Practising Allowance (NPA) and Military Service Pay (MSP) are not included in Basic Pay for determining CTG entitlement.
Correct Answer: (c) Where the transfer is within 20 km and does not involve any change of residence, 1/3rd of Basic Pay is still admissible.
Explanation: One-third of Basic Pay as Composite Transfer Grant is admissible only where the transfer within 20 km actually involves a change of residence.
Question 30. Presumptive Pay of a post, when used with reference to any particular Government servant, means:
(i) The pay to which he would be entitled if he held the post substantively and performed its duties.
(ii) It does not include Special Pay unless the Government servant actually performs the duties or responsibilities for which such Special Pay was sanctioned.
(iii) It includes Special Pay even if the Government servant does not perform those duties.
Select the correct option.
a) (i) and (ii)
b) (ii) and (iii)
c) (i) and (iii)
d) (i), (ii) and (iii)
Correct Answer: (a) (i) and (ii)
Explanation: Presumptive Pay includes the pay admissible for the post but excludes Special Pay unless the employee actually performs the duties or responsibilities for which the Special Pay has been sanctioned.
Question 31. As per the Delegation of Financial Powers Rules (DFPR), 2024, the expenditure on Dearness Allowance to a Government servant shall be incurred under which head?
a) Salary
b) Allowances
c) Wages
d) Office Expenses
Correct Answer: (b) Allowances
Explanation: Under the Delegation of Financial Powers Rules (DFPR), 2024, expenditure on Dearness Allowance (DA) is classified under the head “Allowances.”
Question 32. The expenditure on reimbursement of purchase of newspaper, purchase of briefcase, etc., to a Government employee shall be booked under which of the following heads?
a) Office Expenses
b) Other Revenue Expenditure
c) Allowances
d) Materials and Supplies
Correct Answer: (a) Office Expenses
Explanation: Reimbursement of expenditure incurred on items such as newspapers and briefcases is classified under the head “Office Expenses” under DFPR, 2024.
Question 33. A Government servant has a date of increment as 01 January 2025. He is awarded a penalty of withholding of one increment through a penalty order dated 03.09.2024. From which date will the penalty take effect?
a) 03 September 2024
b) 01 January 2025
c) 01 January 2024
d) 01 July 2024
Correct Answer: (b) 01 January 2025
Explanation: A penalty of withholding of one increment becomes operative from the date on which the increment would otherwise become due, i.e., 01 January 2025.
Question 34. Which of the following misconducts merits the imposition of a major penalty?
a) Possession of disproportionate assets.
b) Obtaining illegal gratification.
c) Submission of false TA claims/reimbursement claims.
d) All of the above.
Correct Answer: (d) All of the above.
Explanation: Possession of disproportionate assets, acceptance of illegal gratification, and submission of false TA or reimbursement claims are all serious acts of misconduct that may warrant the imposition of a major penalty under the CCS (CCA) Rules.
Question 35. The Disciplinary Authority competent to impose any of the penalties specified under Rule 11 of the CCS (CCA) Rules is:
a) The President of India.
b) The Central Vigilance Commission.
c) The Head of the Department.
d) The Appointing Authority.
Correct Answer: (d) The Appointing Authority.
Explanation: The authority competent to impose penalties under Rule 11 of the CCS (CCA) Rules is the Disciplinary Authority, which is generally the Appointing Authority or any authority competent under the applicable service rules.
Question 36. Sanction of medical advance to Central Government employees covered under the CS (MA) Rules, 1944, is subject to the following conditions:
- Rs. 10,000 or the amount recommended by the physician, whichever is less, for indoor treatment and outpatient treatment of diseases such as cancer where the duration of treatment is three months or less.
- In case of major illnesses like Bypass Surgery, Kidney Transplant, etc., the advance may be limited to 90% of the package deal or the estimate submitted by a Government/Government-recognized hospital, whichever is less, with the balance payable after final adjustment.
Choose the correct option.
a) Only (1)
b) Only (2)
c) Both (1) and (2)
d) Neither (1) nor (2)
Correct Answer: (c) Both (1) and (2).
Explanation: Both statements correctly describe the admissibility and limits of medical advance under the CS (MA) Rules, 1944.
Question 37. Under the CCS (Conduct) Rules, what is the time limit for a Government servant to report the acquisition of immovable property?
a) Within 7 days.
b) Within 30 days.
c) Before purchasing the property.
d) No reporting is required.
Correct Answer: (b) Within 30 days.
Explanation: A Government servant is required to report the acquisition of immovable property within 30 days, wherever such reporting is prescribed under the CCS (Conduct) Rules.
Question 38. Who is the Appellate Authority where the President is the Disciplinary Authority?
a) Central Administrative Tribunal.
b) Supreme Court of India.
c) There is no Appellate Authority beyond the President.
d) Central Vigilance Commission.
Correct Answer: (c) There is no Appellate Authority beyond the President.
Explanation: Where the President himself acts as the Disciplinary Authority, no departmental appellate authority exists above the President.
Question 39. Which authority is responsible for sanctioning medical reimbursement under these rules?
a) Central Vigilance Commission.
b) Ministry of Finance.
c) Competent Authority as per the service rules.
d) Supreme Court of India.
Correct Answer: (c) Competent Authority as per the service rules.
Explanation: Medical reimbursement claims are sanctioned by the Competent Authority designated under the applicable service rules and the CS (MA) Rules, 1944.
Question 40. What is the procedure for obtaining advance payment for high-cost medical treatment?
a) Submit a request to the Competent Authority along with the estimated cost of treatment.
b) Directly approach a hospital for free treatment.
c) Pay the expenses first and claim reimbursement later.
d) No advance payment is permissible.
Correct Answer: (a) Submit a request to the Competent Authority along with the estimated cost of treatment.
Explanation: For high-cost medical treatment, the Government servant should submit an application to the Competent Authority along with the hospital’s estimated cost for obtaining medical advance.
Question 41. Mark the correct option.
a) A Government servant is allowed to use his/her official email/mobile to register on social media apps.
b) A Government employee shall not, through any post, tweet or otherwise, discuss or criticize on social media any policy pursued or action taken by the Government, nor shall he/she participate in such discussion or criticism.
c) A Government servant, being a citizen, is allowed to post politically sensitive views, subscribe to political pages or blogs, and post workplace grievances on social media.
d) Both (b) and (c)
Correct Answer: (b) A Government employee shall not, through any post, tweet or otherwise, discuss or criticize on social media any policy pursued or action taken by the Government, nor shall he/she participate in such discussion or criticism.
Explanation: Under the CCS (Conduct) Rules and Government social media guidelines, Government servants should refrain from publicly criticizing Government policies or participating in such discussions on social media.
Question 42. Imposition of which of the following penalties does not itself debar the Government servant from being considered for promotion?
a) Censure
b) Recovery from Pay
c) Both (a) and (b)
d) None of the above
Correct Answer: (c) Both (a) and (b)
Explanation: Minor penalties such as Censure and Recovery from Pay do not automatically debar a Government servant from being considered for promotion, though the DPC considers the overall service record.
Question 43. Which Article of the Constitution of India deals with disciplinary action against Civil Servants?
a) Article 310
b) Article 311
c) Article 312
d) Article 313
Correct Answer: (b) Article 311
Explanation: Article 311 of the Constitution provides safeguards to civil servants in matters relating to dismissal, removal and reduction in rank.
Question 44. If a Government servant had committed misconduct during his earlier employment, what action can be taken against him in his present employment?
a) He should only be warned.
b) He should be declared unfit for continuation in service.
c) His salary should be withheld for a specified period.
d) A penalty can be imposed.
Correct Answer: (d) A penalty can be imposed.
Explanation: A Government servant may be subjected to disciplinary proceedings and an appropriate penalty for misconduct committed during previous Government service, in accordance with the applicable disciplinary rules.
Question 45. What period of hospitalization is termed as “Average Stay” for in-patient treatment?
a) 2 weeks
b) 4 weeks
c) 6 weeks
d) 10 weeks
Correct Answer: (b) 4 weeks
Explanation: Under the applicable medical attendance guidelines, Average Stay for in-patient treatment refers to a hospitalization period of 4 weeks.
Question 46. Under the CS (MA) Rules, testing of eyesight for spectacles is admissible once in every:
a) 2 years
b) 3 years
c) 4 years
d) 5 years
Correct Answer: (b) 3 years
Explanation: The CS (Medical Attendance) Rules permit reimbursement for eyesight testing for spectacles once every three years, subject to the prescribed conditions.
Question 47. The Authorized Medical Attendant should prescribe medicines sufficient for treatment for a maximum period of:
a) 10 days
b) 8 days
c) 5 days
d) 6 days
Correct Answer: (a) 10 days
Explanation: The Authorized Medical Attendant should ordinarily prescribe only such quantity of medicines as is necessary for treatment for a maximum period of 10 days.
Question 48. Regarding the guidelines to prevent sexual harassment of working women at the workplace, which of the following is not correct?
a) A Complaints Committee should be established in every Ministry, Department or Office.
b) The Complaints Committee should be headed by a woman.
c) Half of the members of the Complaints Committee should be women.
d) No third party such as an NGO or other body should be involved in the Complaints Committee.
Correct Answer: (d) No third party such as an NGO or other body should be involved in the Complaints Committee.
Explanation: This statement is incorrect. The guidelines require the Complaints Committee to include an external member, preferably from an NGO or another organization familiar with issues relating to sexual harassment.
Question 49. Which of the following authorities is empowered to impose penalties under the CCS (CCA) Rules?
a) Comptroller and Auditor General of India
b) President of India
c) Disciplinary Authority as specified in the Rules
d) Appointing Officer
Correct Answer: (c) Disciplinary Authority as specified in the Rules
Explanation: Penalties under the CCS (CCA) Rules are imposed by the Disciplinary Authority competent under the relevant service rules.
Question 50. Which of the following is a Major Penalty under the CCS (CCA) Rules, 1965?
a) Withholding of increment for failure to pass a Departmental Examination.
b) Withholding of promotion.
c) Recovery of the whole or part of the pecuniary loss caused to the Government.
d) Reduction to a lower stage in the time-scale of pay, grade, post or service for a specified period, which shall be a bar to promotion.
Correct Answer: (d) Reduction to a lower stage in the time-scale of pay, grade, post or service for a specified period, which shall be a bar to promotion.
Explanation: Reduction to a lower stage in the time-scale of pay, grade, post or service for a specified period, with a bar to promotion, is classified as a Major Penalty under Rule 11 of the CCS (CCA) Rules, 1965.
Conclusion
This concludes Part 1 of our ITI Departmental Examination 2025 – Office Procedure (Paper IV): Answers & Explanations series, covering Questions 1–50. These questions cover several core topics of the Office Procedure syllabus, including the CCS (Leave) Rules, CCS (Pension) Rules, 2021, General Provident Fund (GPF) Rules, Leave Travel Concession (LTC), Children Education Allowance (CEA), Central Government Accounts (Receipts and Payments) Rules, 1983, CCS (Conduct) Rules, CCS (CCA) Rules, 1965, CS (Medical Attendance) Rules, 1944, and other important service matters frequently tested in the Departmental Examination.
A thorough understanding of these provisions is essential not only for success in the Income Tax Inspector Departmental Examination but also for efficient discharge of official duties. Continue with Part 2 (Questions 51–100) for the remaining solved questions and detailed explanations, and stay connected with Simple Income Tax for authentic study material, previous year solved papers, practice MCQs and the latest updates on departmental examinations.
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