Multiple choice questions on the Delegation of Financial Powers Rules, 2024 (DFPR 2024) with answers and explanations. This is Set 21 of 44, covering Rule 21 and the Concordance Table. 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. Under Rule 21(1), which rules are repealed?
(a) The Delegation of Financial Powers Rules, 1978
(b) The Receipts and Payments Rules, 1983
(c) The Fundamental Rules
(d) The General Financial Rules, 2017
Ans. (a) The Delegation of Financial Powers Rules, 1978 — Explanation: Rule 21(1) states that the Delegation of Financial Powers Rules, 1978, is hereby repealed. [Ref: Rule 21(1)]
2. Under the first proviso to Rule 21(1), sanctions and orders issued before the commencement of DFPR 2024
(a) Lapse automatically
(b) Continue to be operative unless specifically cancelled or revoked by the authority who accorded them
(c) Must be re-issued within three months
(d) Are valid only till 31.03.2025
Ans. (b) Continue to be operative unless specifically cancelled or revoked by the authority who accorded them — Explanation: The first proviso says all sanctions, orders, declarations or other action taken before commencement continue to be operative and in force unless specifically cancelled or revoked by the authority concerned. [Ref: Rule 21(1) first proviso]
3. Under the second proviso to Rule 21(1), delegations made to any authority under special orders of Government
(a) Lapse on 1st April, 2024
(b) Must be approved again by the Finance Ministry
(c) Continue to remain in force unless specifically revoked by the President
(d) Continue only for six months
Ans. (c) Continue to remain in force unless specifically revoked by the President — Explanation: The second proviso says all delegations made under special orders of Government shall continue to remain in force unless specifically revoked by the President. [Ref: Rule 21(1) second proviso]
4. DFPR 2024 does NOT apply to
(a) The Ministry of Railways and authorities subordinate to it
(b) The Ministry of Education
(c) The Ministry of Home Affairs
(d) The Department of Expenditure
Ans. (a) The Ministry of Railways and authorities subordinate to it — Explanation: Rule 21(2)(a) excludes the Ministry of Railways and authorities subordinate to it. [Ref: Rule 21(2)(a)]
5. In relation to the Ministry of Defence, DFPR 2024 do not apply to
(a) Expenditure debitable to Defence Services Estimates
(b) Pension expenditure only
(c) Any expenditure of the Ministry of Defence
(d) Civil expenditure of the Ministry of Defence
Ans. (a) Expenditure debitable to Defence Services Estimates — Explanation: Rule 21(2)(b) excludes the Ministry of Defence and subordinate authorities "in relation to expenditure debitable to Defence Services Estimates". [Ref: Rule 21(2)(b)]
6. Which Departments are excluded from DFPR 2024 under Rule 21(2)(c)?
(a) Departments of Posts and Telecommunications
(b) Departments of Atomic Energy and Space
(c) Departments of Revenue and Expenditure
(d) Departments of Science and Technology and Biotechnology
Ans. (b) Departments of Atomic Energy and Space — Explanation: Rule 21(2)(c) excludes the Departments of Atomic Energy and Space. [Ref: Rule 21(2)(c)]
7. Which of the following is excluded from DFPR 2024 by Rule 21(2)(d)?
(a) Department of Telecommunications
(b) Department of Posts
(c) Department of Revenue
(d) Department of Health Research
Ans. (a) Department of Telecommunications — Explanation: Rule 21(2)(d) excludes the Department of Telecommunications. The Department of Posts is not excluded. [Ref: Rule 21(2)(d)]
8. The powers of Government of India's representatives abroad are determined by
(a) The host country's laws
(b) DFPR 2024 in full
(c) The C&AG
(d) Rules or orders issued separately in consultation with the Finance Ministry
Ans. (d) Rules or orders issued separately in consultation with the Finance Ministry — Explanation: Rule 21(2)(e) excludes the Government of India's representatives abroad, whose powers shall be determined in accordance with rules or orders issued separately in consultation with the Finance Ministry. [Ref: Rule 21(2)(e)]
9. How many categories of authorities are excluded from DFPR 2024 under Rule 21(2)?
(a) Six
(b) Three
(c) Five, clauses (a) to (e)
(d) Four
Ans. (c) Five, clauses (a) to (e) — Explanation: Rule 21(2) lists five: (a) Railways, (b) Defence (DSE expenditure), (c) Atomic Energy and Space, (d) Telecommunications, (e) representatives abroad. [Ref: Rule 21(2)]
10. Although excluded from DFPR 2024, the Ministry of Railways, Ministry of Defence and Departments of Atomic Energy, Space and Telecommunications are required to
(a) Align their primary units of appropriation as far as possible with Rule 8
(b) Obtain C&AG approval for all expenditure
(c) Follow Rule 15 limits
(d) Follow Rule 11 limits
Ans. (a) Align their primary units of appropriation as far as possible with Rule 8 — Explanation: Note 1 below Rule 21 requires them to align their primary units of appropriation as far as possible on the lines provided in Rule 8. [Ref: Rule 21, Note 1]
11. Rule 26 (Repeal and Savings) of DFPR 1978 corresponds to
(a) Rule 26 of DFPR 2024
(b) Rule 20 of DFPR 2024
(c) Rule 21 of DFPR 2024
(d) Deleted
Ans. (c) Rule 21 of DFPR 2024 — Explanation: The Concordance Table shows Rule 26 of DFPR 1978 shifted as Rule 21 of DFPR 2024. [Ref: Concordance Table]
12. Rule 23 (Payment of commutation money) of DFPR 1978 has been
(a) Shifted as Rule 17
(b) Shifted as Rule 15
(c) Deleted
(d) Shifted as Rule 23
Ans. (c) Deleted — Explanation: The Concordance Table shows Rule 23 of DFPR 1978 as deleted. [Ref: Concordance Table]
13. How many rules does DFPR 2024 contain?
(a) 25
(b) 26
(c) 18
(d) 21
Ans. (d) 21 — Explanation: DFPR 2024 has 21 rules (Rule 1 Short title to Rule 21 Repeal and savings), compared with 26 rules and seven Schedules in DFPR 1978. [Ref: Index; Concordance Table]
14. How many rules did DFPR 1978 have, as seen from the Concordance Table?
(a) 30 rules
(b) 21 rules
(c) 26 rules without Schedules
(d) 26 rules and Schedules I to VII
Ans. (d) 26 rules and Schedules I to VII — Explanation: The Concordance Table lists Rules 1 to 26 of DFPR 1978 and Schedules I to VII, which have been deleted. [Ref: Concordance Table]
15. Which of the following DFPR 1978 rules was deleted in DFPR 2024?
(a) Rule 11 (Creation of posts)
(b) Rule 21 (Indents, contracts and purchases)
(c) Rule 8 (Primary units of appropriation)
(d) Rule 22 (Trading operations)
Ans. (a) Rule 11 (Creation of posts) — Explanation: Rule 11 (Creation of posts) was deleted. Rule 8 remains Rule 8, Rule 21 became Rule 11 and Rule 22 became Rule 18. [Ref: Concordance Table]
16. Which rules of DFPR 1978 were deleted in DFPR 2024?
(a) Rules 8, 9 and 10
(b) Rules 21, 22 and 24
(c) Rules 1, 2 and 3
(d) Rules 11, 12, 14, 16, 19 and 23
Ans. (d) Rules 11, 12, 14, 16, 19 and 23 — Explanation: The Concordance Table shows Rules 11 (Creation of posts), 12 (Abolition of posts), 14 (Head of Office), 16 (Delegation of powers to incur expenditure), 19 (Power to release funds) and 23 (Payment of commutation money) as deleted. [Ref: Concordance Table]
17. The Department of Posts is
(a) Excluded from DFPR 2024
(b) Governed by Defence rules
(c) Covered by DFPR 2024, since only the Department of Telecommunications is excluded
(d) Governed by Railway rules
Ans. (c) Covered by DFPR 2024, since only the Department of Telecommunications is excluded — Explanation: Rule 21(2) excludes the Department of Telecommunications but not the Department of Posts, so the Department of Posts is covered by DFPR 2024. [Ref: Rule 21(2)(d)]
18. The Ministry of Defence's civil expenditure not debitable to Defence Services Estimates is
(a) Excluded from DFPR 2024
(b) Governed by the Department of Space rules
(c) Governed by DFPR 2024
(d) Governed by Railway rules
Ans. (c) Governed by DFPR 2024 — Explanation: Rule 21(2)(b) excludes the Ministry of Defence only "in relation to expenditure debitable to Defence Services Estimates". Its other (civil) expenditure falls within DFPR 2024. [Ref: Rule 21(2)(b)]
19. The repeal of DFPR 1978 does NOT affect
(a) Delegations revoked by the President
(b) Anything done, any order issued, any action taken or powers exercised before the commencement of DFPR 2024
(c) Future sanctions
(d) Pending audit objections
Ans. (b) Anything done, any order issued, any action taken or powers exercised before the commencement of DFPR 2024 — Explanation: The first proviso to Rule 21(1) states that the repeal shall not affect anything done, any order issued, any action taken or any powers exercised before DFPR 2024 came into force. [Ref: Rule 21(1) first proviso]
20. Who can cancel or revoke a sanction issued under DFPR 1978, which otherwise continues in force after DFPR 2024?
(a) Nobody; it lapses automatically
(b) Only Parliament
(c) The authority who accorded such sanction or issued such order
(d) Only the C&AG
Ans. (c) The authority who accorded such sanction or issued such order — Explanation: The first proviso to Rule 21(1) says such sanctions continue unless specifically cancelled or revoked by the authority who accorded such sanction or issued such order. [Ref: Rule 21(1) first proviso]
21. Rule 21 of DFPR 2024 is titled
(a) Short title and commencement
(b) Power to relax
(c) Communication of sanctions to audit
(d) Repeal and savings
Ans. (d) Repeal and savings — Explanation: Rule 21 is titled "Repeal and savings". [Ref: Rule 21]
22. DFPR 2024 applies to which of the following?
(a) Department of Space
(b) Department of Telecommunications
(c) Department of Posts
(d) Department of Atomic Energy
Ans. (c) Department of Posts — Explanation: Rule 21(2)(c) and (d) exclude the Departments of Atomic Energy, Space and Telecommunications. The Department of Posts is not excluded. [Ref: Rule 21(2)]
23. Rule 17 of DFPR 1978 (Remission of disallowances by audit and writing off of overpayments) became which rule in DFPR 2024?
(a) Rule 17
(b) Rule 15
(c) Rule 12
(d) Rule 13
Ans. (b) Rule 15 — Explanation: The Concordance Table shows Rule 17 of DFPR 1978 shifted as Rule 15 of DFPR 2024. [Ref: Concordance Table]
24. Which rule of DFPR 2024 corresponds to Rule 13 (Powers of subordinate authorities) of DFPR 1978?
(a) Rule 13
(b) Rule 14
(c) Rule 12
(d) Rule 11
Ans. (c) Rule 12 — Explanation: The Concordance Table shows Rule 13 of DFPR 1978 shifted as Rule 12 of DFPR 2024. [Ref: Concordance Table]
25. The Concordance Table in the DFPR 2024 booklet compares
(a) DFPR 2024 with GFR 2017
(b) DFPR 1978 with DFPR 2024 rule by rule
(c) DFPR 2024 with the Constitution
(d) Central and State delegation rules
Ans. (b) DFPR 1978 with DFPR 2024 rule by rule — Explanation: The Concordance Table lists each DFPR 1978 rule and shows its position (or deletion) in DFPR 2024. [Ref: Concordance Table]
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