1. Which Article of the Constitution provides for the Finance Commission?
2. The Finance Commission is constituted by the President at what interval?
3. What type of body is the Finance Commission?
4. How many Finance Commissions have been constituted till 2026?
5. The Finance Commission consists of a chairman and how many other members?
6. Who appoints the chairman and members of the Finance Commission?
7. Are the chairman and members of the Finance Commission eligible for reappointment?
8. Who determines the qualifications of the chairman and members of the Finance Commission and the manner of their selection?
9. Which Act specifies the qualifications of the chairman and members of the Finance Commission?
10. The chairman of the Finance Commission should be a person having experience in which field?
11. Consider the following statements regarding the qualifications of the four other members of the Finance Commission:
(I) A judge of a high court or one qualified to be appointed as one
(II) A person with specialised knowledge of finance and accounts of the government
(III) A person with special knowledge of economics
Which of the above is/are correct?
12. The Finance Commission makes recommendations to the President on the distribution of the net proceeds of taxes between which two levels?
13. The Finance Commission recommends the principles governing grants-in-aid to the states out of which fund?
14. The Finance Commission recommends measures to augment a state's Consolidated Fund to supplement panchayat and municipality resources, based on the recommendations of which body?
15. Which Constitutional Amendment Acts added the function relating to augmenting the Consolidated Fund of a state to supplement panchayat and municipality resources?
16. Till 1960, the Finance Commission also suggested grants to which states in lieu of a share of export duty on jute and jute products?
17. To whom does the Finance Commission submit its report?
18. Are the recommendations of the Finance Commission binding on the Union government?
19. Which Finance Commission chairman observed that the Commission's recommendations should not be turned down by the Government of India unless there are very compelling reasons?
20. The Constitution envisages the Finance Commission as the balancing wheel of what?
21. Which body, prior to 2015, was seen as undermining the Finance Commission's role in Centre-state fiscal relations, despite being non-constitutional and non-statutory?
22. In which year was the Planning Commission replaced by NITI Aayog?
23. Which of the following pairs of Finance Commission chairman and the corresponding Commission is correctly matched?
24. The Fifteenth Finance Commission, chaired by N.K. Singh, submitted its reports in which years?
25. With reference to Articles related to the Finance Commission, which Article deals with the recommendations of the Finance Commission?
26. Which Article of the Constitution provides for the independent office of the Comptroller and Auditor General of India?
27. The CAG is the head of which department?
28. Who described the CAG as the most important Officer under the Constitution of India?
29. Besides the CAG, which of the following is NOT considered one of the bulwarks of the democratic system of government in India?
30. How is the CAG appointed?
31. Consider the following statements regarding the oath taken by the CAG before the President:
(I) To bear true faith and allegiance to the Constitution of India
(II) To uphold the sovereignty and integrity of India
(III) To perform duties without fear or favour, affection or ill-will
Which of the above is/are correct?
32. What is the term of office of the CAG?
33. The CAG can be removed by the President in the same manner as which authority?
34. After ceasing to hold office, the CAG is not eligible for further office under which authority?
35. Whose salary is the CAG's salary equal to, as determined by Parliament?
36. The conditions of service of persons serving in the Indian Audit and Accounts Department and the administrative powers of the CAG are prescribed by the President after consultation with whom?
37. The administrative expenses of the office of the CAG are charged upon which fund?
38. Which Article authorises Parliament to prescribe the duties and powers of the CAG?
39. Under which Act did Parliament prescribe the duties, powers and conditions of service of the CAG?
40. The CAG audits accounts related to expenditure from the Consolidated Fund of India, of each state, and of which other entity?
41. Besides the Consolidated Fund, the CAG audits all transactions relating to the Contingency Fund of India and which other account?
42. The CAG audits the receipts and expenditure of bodies and authorities that are financed how?
43. The CAG audits the accounts of all Government Companies in accordance with the provisions of which Act?
44. The CAG audits the accounts of any other body or authority when requested by whom?
45. Which Article requires the CAG to advise the President on the form in which accounts of the Centre and states shall be kept?
46. Which Article deals with the submission of audit reports relating to the accounts of the Centre and states?
47. Under which Article does the CAG ascertain and certify the net proceeds of any tax or duty?
48. The CAG acts as a guide, friend and philosopher of which parliamentary committee?
49. In 1976, the CAG was relieved of responsibility for compiling and maintaining the accounts of the Central Government due to what development?
50. Which of the following is a power of the CAG in connection with performance of audit duties?
51. The CAG submits how many audit reports to the President?
52. Appropriation accounts compare actual expenditure with expenditure sanctioned by Parliament through which Act?
53. Under the CAG's (Duties, Powers and Conditions of Service) Act, 1971, which type of audit is obligatory rather than discretionary for the CAG?
54. In which year did the Ministry of Finance issue an Office Memorandum clarifying that performance audit falls within the scope of CAG audit?
55. What is a limitation on the CAG's auditing role concerning secret service expenditure?
56. Consider the following statements regarding the role of the CAG as Comptroller and Auditor General:
(I) The CAG has full control over the issue of money from the Consolidated Fund
(II) The CAG is concerned only at the audit stage, after expenditure has already taken place
(III) The CAG of Britain has powers of both Comptroller and Auditor General
Which of the above is/are correct?
57. Which of the following categories describes a corporation audited totally and directly by the CAG?
58. Government companies are primarily audited by whom?
59. Paul H. Appleby, who criticized the role of the CAG, was a scholar from which country?
60. Appleby recommended what regarding the office of the CAG?
61. Which body identified challenges before the external audit conducted by the CAG in its 2005–2009 report?
62. As per the challenges identified regarding external audit, roughly how many audit paras are examined in detail by the Public Accounts Committee against the total number submitted to Parliament each year?
63. Which of the following is identified as a factor impeding the effectiveness of external audit by the CAG?
64. In which year was the Indian Audit and Accounts Department originally created, during colonial rule?
65. With reference to Articles related to the Comptroller and Auditor-General of India, consider the following pairs:
(I) Article 148 – Comptroller and Auditor-General of India
(II) Article 149 – Duties and powers of the Comptroller and Auditor-General
(III) Article 150 – Audit reports
Which of the pairs given above is/are correctly matched?
66. Which Constitutional Amendment Act paved the way for the introduction of the Goods and Services Tax (GST) in India?
67. Which Article of the Constitution provides for the establishment of the Goods and Services Tax Council?
68. The GST Council is constituted by an order of which authority?
69. On which date was the Presidential order constituting the GST Council issued?
70. Where is the Secretariat of the GST Council located?
71. Who acts as the ex-officio Secretary to the GST Council?
72. The GST Council has been described as the first constitutional federal body vested with powers to take all major decisions relating to which subject?
73. Who is the Chairperson of the GST Council?
74. Consider the following statements regarding the composition of the GST Council:
(I) It includes the Union Minister of State in-charge of Revenue or Finance.
(II) It includes a Minister in-charge of Finance or Taxation nominated by each state government.
(III) The Vice-Chairperson of the Council is nominated by the Union Finance Minister.
Which of the above statements is/are correct?
75. Who is included as a permanent invitee (non-voting) to all proceedings of the GST Council?
76. What is the quorum required for conducting a meeting of the GST Council?
77. Every decision of the GST Council is required to be taken by a majority of not less than what proportion of the weighted votes of members present and voting?
78. In the voting mechanism of the GST Council, what weightage is assigned to the vote of the central government?
79. In the voting mechanism of the GST Council, the votes of all state governments combined carry what weightage?
80. Consider the following statements. Any act or proceedings of the GST Council will not become invalid merely on the ground of:
(I) any vacancy or defect in the constitution of the Council.
(II) any defect in the appointment of a person as a member of the Council.
(III) any procedural irregularity of the Council affecting the merits of the case.
Which of the above statements is/are correct?
81. As per its functions, the GST Council recommends the threshold limit of which of the following?
82. The GST Council may recommend a special rate or rates for a specified period to raise additional resources during which situation?
83. Consider the following statements regarding the functions of the GST Council:
(I) Recommending Model GST Laws and principles governing the place of supply.
(II) Recommending the date on which GST may be levied on petroleum crude and natural gas.
(III) Establishing a mechanism to adjudicate disputes relating to its recommendations.
Which of the above is/are functions of the GST Council?
84. Which of the following is NOT one of the categories of disputes for which the GST Council must establish an adjudication mechanism?
85. For how many years was the GST Council required to recommend compensation to states for loss of revenue arising from the introduction of GST?
86. Under which Act did Parliament provide for compensation to states for loss of revenue on account of the introduction of GST?
87. Which Article of the Constitution provides for the office of the Attorney General of India?
88. The Attorney General of India must be qualified to be appointed as what?
89. Consider the following statements regarding the qualifications for appointment as Attorney General of India:
(I) A citizen of India who has been a judge of some high court for five years
(II) An advocate of some high court for ten years
(III) An eminent jurist, in the opinion of the President
Which of the above is/are correct?
90. Who appoints the Attorney General of India?
91. What is the term of office of the Attorney General as fixed by the Constitution?
92. Conventionally, when does the Attorney General resign from office?
93. Who determines the remuneration of the Attorney General?
94. Which of the following is a duty assigned to the Attorney General by the President?
95. The Attorney General represents the Government of India in any reference made by the President to the Supreme Court under which Article?
96. Does the Attorney General have a right to vote in the proceedings of the Houses of Parliament?
97. Consider the following statements regarding limitations placed on the Attorney General:
(I) He/she should not advise or hold a brief against the Government of India
(II) He/she should not defend accused persons in criminal prosecutions without the Government of India's permission
(III) He/she is debarred from all forms of private legal practice
Which of the above is/are correct?
98. The Attorney General should not accept appointment as a director in any company or corporation without whose permission?
99. The Attorney General should not advise any ministry, department, statutory organization, or public sector undertaking unless the proposal is received through which channel?
100. Is the Attorney General of India categorized as a government servant?
101. Besides the Attorney General, which other law officers assist in fulfilling official responsibilities of the Government of India?
102. Is the office of the Solicitor General of India created by the Constitution?
103. Is the Attorney General a member of the Central cabinet?
104. With reference to Articles related to the Attorney-General of India, consider the following pairs:
(I) Article 76 – Attorney-General of India
(II) Article 88 – Rights of Attorney-General as respects the Houses of Parliament and its Committee
(III) Article 105 – Powers, privileges and immunities of Attorney-General
Which of the pairs given above is/are correctly matched?
105. Which Article of the Constitution has provided for the office of advocate general for the states?
106. Who appoints the advocate general of a state?
107. The advocate general must be qualified to be appointed as what?
108. Consider the following statements regarding qualifications for appointment as advocate general of a state:
(I) A citizen of India who has held a judicial office for ten years
(II) An advocate of a high court for ten years
(III) An eminent jurist, in the opinion of the Governor
Which of the above is/are correct?
109. What is the term of office of the advocate general as fixed by the Constitution?
110. Who determines the remuneration of the advocate general?
111. The advocate general gives legal advice to the state government upon matters referred by whom?
112. Does the advocate general of a state have a right to vote in the proceedings of the state legislature?
113. With reference to Articles related to the Advocate-General of the State, consider the following pairs:
(I) Article 165 – Advocate-General of the State
(II) Article 177 – Rights of Advocate-General as respects the Houses of State Legislature and its Committee
(III) Article 194 – Powers, privileges and immunities of Advocate-General
Which of the pairs given above is/are correctly matched?
