Multiple choice questions on the Delegation of Financial Powers Rules, 2024 (DFPR 2024) with answers and explanations. This is Set 1 of 44, covering Rules 1–2 and the Gazette notification. Each set has 25 questions. Try each question first, then tap Show answer to check your answer and read the explanation.
Source: Delegation of Financial Powers Rules, 2024 (Ministry of Finance, Department of Expenditure, notification S.O. 1543(E) dated 22.03.2024) and the Government of India decisions, appendices and related orders printed in the official DFPR 2024 booklet.
1. The Delegation of Financial Powers Rules, 2024 came into force with effect from
(a) 1st January, 2024
(b) 26th March, 2024
(c) 22nd March, 2024
(d) 1st April, 2024
Ans. (d) 1st April, 2024 — Explanation: Rule 1(2) states that the rules shall come into force with effect from the 1st day of April, 2024, the start of financial year 2024-25. [Ref: Rule 1(2)]
2. The Delegation of Financial Powers Rules, 2024 replaced which earlier rules?
(a) General Financial Rules, 2017
(b) Delegation of Financial Powers Rules, 1958
(c) Delegation of Financial Powers Rules, 1978
(d) Fundamental Rules, 1922
Ans. (c) Delegation of Financial Powers Rules, 1978 — Explanation: Rule 21(1) repeals the Delegation of Financial Powers Rules, 1978. The Preface also describes the 2024 Rules as a replacement for their 1978 predecessor. [Ref: Rule 21(1); Preface]
3. The DFPR 2024 were made by the President in pursuance of which provision of the Constitution?
(a) Article 266
(b) Clause (1) of Article 148
(c) Clause (3) of Article 77
(d) Article 309
Ans. (c) Clause (3) of Article 77 — Explanation: The Gazette notification S.O. 1543(E) states that the President makes these rules in pursuance of clause (3) of Article 77 of the Constitution, which empowers the President to make rules for the more convenient transaction of Government business. [Ref: Gazette notification S.O. 1543(E)]
4. What is the number of the Gazette notification by which the DFPR 2024 were notified?
(a) S.O. 1543(E)
(b) G.S.R. 1543(E)
(c) G.S.R. 653(E)
(d) S.O. 1474(E)
Ans. (a) S.O. 1543(E) — Explanation: The rules were notified by the Ministry of Finance (Department of Expenditure) vide notification S.O. 1543(E). The number 1474 is the issue number of the Gazette, not the notification number. [Ref: Gazette notification]
5. The notification of DFPR 2024 was issued at New Delhi on which date?
(a) 26th March, 2024
(b) 1st April, 2024
(c) 23rd February, 2024
(d) 22nd March, 2024
Ans. (d) 22nd March, 2024 — Explanation: The notification is dated New Delhi, the 22nd March, 2024. It was published in the Gazette of India (Extraordinary) on 26th March, 2024 and the rules took effect from 1st April, 2024. [Ref: Gazette notification]
6. The DFPR 2024 were published in which part of the Gazette of India (Extraordinary)?
(a) Part I—Section 1
(b) Part II—Section 3—Sub-section (i)
(c) Part II—Section 3—Sub-section (ii)
(d) Part III—Section 4
Ans. (c) Part II—Section 3—Sub-section (ii) — Explanation: The notification was published in the Gazette of India: Extraordinary, Part II—Section 3—Sub-section (ii), which carries statutory orders (S.O.) issued by Ministries. [Ref: Gazette notification]
7. Which Department of the Ministry of Finance notified the DFPR 2024?
(a) Department of Revenue
(b) Department of Financial Services
(c) Department of Expenditure
(d) Department of Economic Affairs
Ans. (c) Department of Expenditure — Explanation: The rules were notified by the Ministry of Finance, Department of Expenditure (file F. No. 01(14)/2016-E.II(A)). [Ref: Gazette notification]
8. Who signed the Gazette notification of the DFPR 2024?
(a) T. V. Somanathan, Finance Secretary
(b) Avinash K. Nilankar, Deputy Secretary
(c) Ashok Lavasa, Finance Secretary
(d) Vishnukanth P.B., Director (Budget)
Ans. (b) Avinash K. Nilankar, Deputy Secretary — Explanation: The notification bears the file number F. No. 01(14)/2016-E.II(A) and is signed by Avinash K. Nilankar, Deputy Secretary. Dr. T. V. Somanathan wrote the Preface to the booklet. [Ref: Gazette notification]
9. The file number quoted at the end of the DFPR 2024 notification is
(a) F. No. 01(14)/2016-E.II(A)
(b) F. No. 7(1)/E.Coord-I/2017
(c) F. No. 24(35)/PF-II/2012
(d) F. No. 1(22)-B(AC)/2022
Ans. (a) F. No. 01(14)/2016-E.II(A) — Explanation: The rules end with the reference [F. No. 01(14)/2016-E.II(A)]. The other numbers belong to the NS/NIS guidelines, the scheme appraisal OM and the posts compendium respectively. [Ref: Gazette notification]
10. Who wrote the Preface to the DFPR 2024 booklet as Finance Secretary & Secretary (Expenditure)?
(a) Annie G. Mathew
(b) Dr. T. V. Somanathan
(c) Arunish Chawla
(d) Ashok Lavasa
Ans. (b) Dr. T. V. Somanathan — Explanation: The Preface is signed by Dr. T. V. Somanathan, Finance Secretary & Secretary (Expenditure), Government of India. [Ref: Preface]
11. According to the Preface, a key objective of DFPR 2024 is
(a) Abolition of Integrated Finance Divisions
(b) Simplicity and ease of understanding
(c) Increasing the number of approval layers
(d) Centralisation of all financial powers in the Finance Ministry
Ans. (b) Simplicity and ease of understanding — Explanation: The Preface states that a key objective of DFPR 2024 is simplicity and ease of understanding, so that decision-makers at all levels can execute their responsibilities with clarity. [Ref: Preface]
12. According to the Preface, why was a comprehensive revision of the 1978 Rules considered imperative?
(a) Parliament had directed their repeal
(b) The 1978 Rules had been struck down by a court
(c) Some provisions were perceived as complex and occasionally ambiguous
(d) The 1978 Rules did not apply to civil Ministries
Ans. (c) Some provisions were perceived as complex and occasionally ambiguous — Explanation: The Preface records that a critical examination of the 1978 Rules found some provisions complex and occasionally ambiguous, so a comprehensive revision became imperative. [Ref: Preface]
13. The Preface states that DFPR 2024 facilitate agile financial decision-making mainly by
(a) Requiring Cabinet approval for all expenditure
(b) Allowing greater autonomy to various levels of authority and reducing bottlenecks
(c) Removing the role of Financial Advisers
(d) Freezing the delegated limits permanently
Ans. (b) Allowing greater autonomy to various levels of authority and reducing bottlenecks — Explanation: The Preface says the rules allow greater autonomy to various levels of authority and reduce bottlenecks, fostering ownership and responsibility for financial decisions. [Ref: Preface]
14. Under Rule 2, who may relax all or any provisions of the DFPR 2024 in relation to any authority?
(a) The Controller General of Accounts
(b) The Comptroller and Auditor General
(c) The President
(d) The Secretary of the Department concerned
Ans. (c) The President — Explanation: Rule 2(a) empowers the President, if satisfied that it is necessary or expedient, to relax all or any provisions of the rules in relation to any authority by general or special order. [Ref: Rule 2(a)]
15. The power to relax under Rule 2 is exercised by
(a) General or special order
(b) An Act of Parliament only
(c) An ordinance only
(d) A resolution of the Cabinet only
Ans. (a) General or special order — Explanation: Rule 2 provides that the President, being satisfied that it is necessary or expedient so to do, may act by general or special order. [Ref: Rule 2]
16. Which of the following is NOT a power of the President listed in Rule 2?
(a) Reduce the powers delegated to any authority
(b) Withdraw from any authority all or any of the delegated powers
(c) Waive recovery of any amount irrespective of limits without any conditions
(d) Delegate to any authority powers in addition to those delegated under the rules
Ans. (c) Waive recovery of any amount irrespective of limits without any conditions — Explanation: Rule 2 lists five powers: relax provisions, delegate additional powers, reduce delegated powers, impose additional conditions and withdraw powers. An unconditional waiver of recoveries is not among them; waivers are governed by Rule 15. [Ref: Rule 2]
17. Under Rule 2(d), the President may
(a) Exempt expenditure from audit
(b) Amend the Constitution
(c) Transfer powers of Parliament to Departments
(d) Impose conditions in addition to those specified by the rules
Ans. (d) Impose conditions in addition to those specified by the rules — Explanation: Rule 2(d) empowers the President to impose conditions in addition to those specified by the rules. [Ref: Rule 2(d)]
18. How many distinct powers are listed in clauses (a) to (e) of Rule 2 (Power to Relax)?
(a) Four
(b) Six
(c) Three
(d) Five
Ans. (d) Five — Explanation: Rule 2 has clauses (a) to (e): relax, delegate additional powers, reduce powers, impose additional conditions and withdraw powers — five in all. [Ref: Rule 2]
19. The President's power under Rule 2 can be exercised when the President is satisfied that it is
(a) Demanded by a State Government
(b) Recommended by the C&AG
(c) Necessary or expedient so to do
(d) Approved by the Public Accounts Committee
Ans. (c) Necessary or expedient so to do — Explanation: Rule 2 opens with the words "The President being satisfied that it is necessary or expedient so to do may, by general or special order". [Ref: Rule 2]
20. In the Concordance Table, Rule 2 (Power to Relax) of DFPR 1978 corresponds to which rule of DFPR 2024?
(a) Rule 6
(b) Rule 5
(c) Rule 2
(d) Rule 21
Ans. (c) Rule 2 — Explanation: The Concordance Table shows that Rule 1 and Rule 2 retain the same numbers in DFPR 2024, while several other rules have been renumbered. [Ref: Concordance Table]
21. Rule 2(e) of DFPR 2024 empowers the President to
(a) Withdraw from any authority all or any of the powers delegated under these rules
(b) Condemn motor vehicles
(c) Declare Heads of Offices
(d) Approve Supplementary Demands for Grants
Ans. (a) Withdraw from any authority all or any of the powers delegated under these rules — Explanation: Clause (e) of Rule 2 allows the President to withdraw from any authority all or any of the powers delegated under the rules. [Ref: Rule 2(e)]
22. Rule 2(c) permits the President to
(a) Reduce the powers delegated to any authority to such extent as may be specified in the order
(b) Abolish posts
(c) Re-appropriate funds between grants
(d) Increase the budget of any Ministry
Ans. (a) Reduce the powers delegated to any authority to such extent as may be specified in the order — Explanation: Rule 2(c) allows the President to reduce the powers delegated to any authority to such extent as may be specified in the order. [Ref: Rule 2(c)]
23. The Gazette issue in which DFPR 2024 appeared was published on
(a) Friday, 22nd March, 2024
(b) Wednesday, 27th March, 2024
(c) Tuesday, 26th March, 2024
(d) Monday, 1st April, 2024
Ans. (c) Tuesday, 26th March, 2024 — Explanation: The Gazette of India Extraordinary No. 1474 is dated New Delhi, Tuesday, March 26, 2024 (Chaitra 6, 1946), while the notification itself is dated 22nd March, 2024. [Ref: Gazette notification]
24. The Saka date printed on the Gazette issue carrying DFPR 2024 is
(a) Chaitra 6, 1946
(b) Phalguna 2, 1945
(c) Vaisakha 1, 1946
(d) Chaitra 12, 1946
Ans. (a) Chaitra 6, 1946 — Explanation: The Gazette is dated March 26, 2024 / Chaitra 6, 1946 (Saka era). [Ref: Gazette notification]
25. The short title of the rules made by notification S.O. 1543(E) is
(a) The Financial Delegation Code, 2024
(b) The General Financial Rules, 2024
(c) The Financial Powers (Delegation) Rules, 2024
(d) The Delegation of Financial Powers Rules, 2024
Ans. (d) The Delegation of Financial Powers Rules, 2024 — Explanation: Rule 1(1) states that these rules may be called the Delegation of Financial Powers Rules, 2024. [Ref: Rule 1(1)]
What next? Continue with DFPR 2024 MCQs – Set 2. All sets are listed under the label DFPR 2024.