Pay Bills (60 MCQ with Answer)

PAY BILLS (60 MCQ with Answer)

Q1 The period of one month for which monthly salary is drawn is called –
a) Monthly salary                 b) Wage period
c) Assumed Attendance       d) Monthly period

Q2 Allowance granted to compensate high cost of living based on the rise of price index is called –
a) Interim Relief                                b) Dearness Pay
c) Dearness Allowance (R 1303)       d) Special Compensatory Allowance

Q3 Which is currently the base year for granting dearness allowance –
a) 1982                        b) 1960
c) 1996                        d) 1986


Q4 To draw monthly salary, which attendance is taken into account –
a) Actual attendance                                b) Assumed attendance
c) Both the above                                   d) None of the above

Q5 During suspension, dearness allowance is drawn on the basis of –
a) Subsistence allowance                             b) Substantive pay
c) No dearness allowance is drawn             d) Half of the original DA rate

Q6 Dearness Pay has been introduced in 5th CPC scale w.e.f. –
a) 1.1.2004
b) 1.4.2004
c) 1.3.2004
d) 1.6.2004

 Q7  Deduction under Sec.80C is allowed from

a)  Gross total income
b) Total income
c) Tax on Total income
d) None of them

 

Q8 What is the allowance called which is granted to Railway employees to enable them to meet the high cost of living in certain especially costly cities in India –
a) HRA (House Rent Allowance)
b) CCA (City Compensatory Allowance)
c) SCA (Special Compensatory Allowance)
d) Transport Allowance

Q9 What is the condition for drawing HRA in favour of employees who are living in their own house -

a) They are not eligible to get HRA
b) They should furnish a certificate that they are paying income tax
c) They should furnish a certificate that they are paying/contributing towards house/property tax (R II – 1706)
d) They are living in a house which is at least 25 km away from his working place

Q10  During leave without pay, how many days’ HRA and CCA can be drawn in favour of an employee –

a) 120 days’
b) 150 days’
c) 160 days’
d) 180 days’ (RB’s lr.No.E(P&A)II 89/HRA/48 dt.07.08.92)
Q11 When a railway employee is on extraordinary leave, for how many days HRA and CCA can be drawn in favour of him –

a) 180 days’
b) 135 days’
c) 160 days’
d) 120 days’

Q12 In which of the following circumstances, HRA can be drawn in favour of an employee –

a) He/she lives in his/her daughter’s accommodation allotted by Govt but he incurs payment for rent
b) He/she lives in his/her own house but does not incur any expenditure on house or property tax
c) He/she lives in his/her brother’s accommodation provided by Govt. and incurs expenditure for rent (RB’s lr.No.E(P&A)II/89/HRA/1 dt.02.02.90)
d) He/she lives in his/her son’s accommodation provided by Govt.

Q13 Which element does not constitute leave salary on retirement

a) D.Pay
b) HRA & CCA
c) D.A.
d) Pay

Q13 At what rate can HRA and CCA be drawn when an employee is on suspension –

a) At the rate of subsistence allowance
b) At the rate the employee was drawing before being placed on suspension
c) No HRA and CCA is admissible
d) 75% of the rate the employee was drawing before being placed on suspension

Q14 For how many days an employee is entitled to draw HRA & CCA during study leave
a) 180 days
b) 150 days
c) 135 days
d) 120 days (RB’s lr.No.E(P&A)II/90/CCA-1 dt. 01.03.90)

Q15 What is the rate of Transport Allowance to the handicapped railway employees who does not use railway vehicles -

a) Rs.10% of pay
b) Double the normal rate of Transport allowance
c) No changes
d) Rs.1000/- to all

Q16 To be eligible for drawal of Travelling Allowance, what is the minimum distance a railway employee has to travel beyond his place of work ?

a) 12 kms
b) 10 kms
c) 8 kms
d) 9 kms

Q17 To get minimum rate of TA, i.e. 100%, what is the minimum hour an employee has to be absent from his HQ

a) 14 hrs
b) 12 hrs
c) 10 hrs
d) 7 hrs

Q18 To get 70% of TA, what is the minimum hour an employee has to be absent from his HQ

a) 7 hrs
b) 5 hrs
c) 6 hrs
d) 4 hrs

 

Q19 The daily allowance/TA for continuous halt at a place may be drawn at full rate upto how many days –

a) 120 days
b) 150 days
c) 135 days
d) 180 days


Q20 What is the maximum no. of months for which HRA can be drawn in favour of a Govt. servant on transfer to another station who has been permitted to retain Govt. accommodation in the old station –
a) 4 months
b) 8 months
c) 6 months
d) 12 months

Q21 What is the maximum days for which TA/DA can be drawn on a temporary transfer –
a) 150 days
b) 180 days
c) 200 days
d) 170 days

Q22 What is the percentage of TA/DA eligible to a staff deputed to attend a training course where the course fee includes the cost of boarding and lodging or the boarding and lodging is borne by the railway administration –
a) 100% of normal TA/DA rate
b) 50% of normal TA/DA rate
c) 20% of normal TA/DA rate
d) 40% of normal TA/DA rate

Q23 What is the name of allowance drawn in favour of a railway employee on transfer to meet the expenses for shifting of luggage and family members –
a) Transfer and Packing Allowance
b) Transfer Advance
c) Composite Transfer Grant (CTG)
d) Transportation charges

Q24 What is the maximum amount of composite transfer grant that can be sanctioned in case of transfer from one station to another where the distance is beyond 20 kms –
a) Rs.10000/-
b) One months’ gross salary
c) One months’ pay
d) 80% of one months pay

Q25 What is the rate of admissibility of CTG to an employee who has joined railway services after 01.05.76 and uses VPU to transport his personal belongings including a car on transfer –
a) 75% of pay and D.Pay
b) 60% of pay and D.Pay
c) 50% of pay and D.Pay
d) 80% of pay and D.Pay

Q26 What is the rate of admissibility of CTG to an employee who has joined railway services after 01.05.76 and uses VPU to transport his personal belongings but no car is carried –
a) 75% of pay and D.Pay
b) 60% of pay and D.Pay
c) 50% of pay and D.Pay
d) 90% of pay and D.Pay

Q27 What is the rate of admissibility of CTG to an employee who has joined railway services prior to 01.05.76 and uses VPU to transport his personal effects on transfer –?
a) 85% of pay and D.Pay
b) 90% of pay and D.Pay
c) 80% of pay and D.Pay
d) 75% of pay and D.Pay

Q28 What is the rate of CTG admissible for transfer within the same city/short distance transfer within the distance of 20 kms –
a) ½ of Pay and D.Pay
b) ¼ th of pay and D.Pay
c) 75% of Pay and D.Pay
d) 1/3rd of Pay and D.Pay

Q29 Amongst the following categories, who are not eligible for Night Duty Allowance –
a) Excluded
b) Intensive
c) Continuous
d) Essentially Intermittent

Q30 What is the rate of weightage for every hour of night duty –
a) 20 minutes
b) 10 minutes
c) 15 minutes
d) 5 minutes

Q31 Working between which hours shall qualify for payment of Night Duty Allownace –
a) 22 to 06 hrs
b) 24 to 06 hrs
c) 23 to 06 hrs
d) 01 to 06 hrs

Q32 Nursing staff of railway hospitals are not eligible to get which of the following allowances –
a) Nursing allowance
b) Washing allowance
c) Night Duty allowance
d) Uniform allowance

Q33 What is the allowance given to a railway officer holding a permanent post taking charge of another post in addition to his own post –
a) Charge allowance
b) Dual Charge allowance
c) Additional allowance
d) Extra Duty allowance

Q34 What is the rate of dual charge allowance –
a) 20% of existing pay, DP, DA
b) 30% of pay only
c) 10% of pay, DP, DA
d) 25% of pay and DA

Q35 What is the minimum days for which a dual charge allowance can be granted –
a) 60 days
b) 45 days
c) 50 days
d) 30 days

Q36 What is the allowance drawn in favour of Railway Doctors to compensate for not practicing privately –
a) Doctor Allowance
b) Special Medical Allowance
c) Non-practicing Allowance
d) Extra Facility Allowance

Q37 What is the quantum of non-practicing allowance drawn in favour of Doctors –
a) 25% of Basic Pay and other allowances depending on pay (RB’s lr.No.F(E) Spl-89-Adv dt.05.10.89)
b) 25% if Pay & DA only
c) Rs.2000/- p.m.
d) 25% of Pay, D.Pay and DA only

Q38 Non-gazetted rly.servant who do not enjoy public holidays are granted –
a) Special Holiday Allowance
b) Compensatory Holiday Allowance
c) National Holiday Allowance
d) No allowance is given

Q38 Amongst the following, who are eligible to get Night Duty Allowance –
a) Group C Workshop staff
b) Group D Workshop staff
c) Supervisory workshop staff working on regular shift duty
d) All the above

Q39 What are the elements taken into account for drawal of overtime allowance for the railway employees who are governed by the Factories Act –
a) Pay + D.Pay + DA + HRA + CCA
b) Pay + D.Pay + DA + CCA
c) Pay + DA + HRA + CCA
d) Pay + D.Pay + DA + HRA

Q40 Which of the following elements is not taken into account for drawal of overtime allowance for a railway employee governed by HOER –?
a) D.Pay
b) DA
c) HRA
d) CCA

Q41 When a rly.servant works on a temporary basis in other Govt. Department, Company, Corporation, provided the transfer is outside the normal field of deployment, he is entitled to get –
a) Extra Duty Allowance
b) Charge Allowance
c) Dual Charge Allowance
d) Deputation Allowance

Q42 Which scheme is intended to provide substantial motivation towards achievement of higher productivity –
a) Awards
b) PLB
c) Honorarium
d) Special benefits

Q43 How many days a casual labour or an employee having temporary status or substitute has to work to qualify for PLB –
a) 180 days
b) 150 days
c) 120 days
d) 90 days

Q44 What is the maximum wage taken into account for drawal of PLB –
a) Rs.1600/- p.m.
b) Rs.7000/- p.m.
c) Rs.2500/- p.m.
d) Rs.3500/- p.m.

Q45 Under what circumstances, HRA can be drawn in favour of a transferred railway servant who is still in occupation of railway accommodation in his earlier station of posting –
a) If he has permission to retain the said quarter
b) He is eligible to get HRA irrespective of any permission
c) He is paying the rent for quarter in market rate
d) He is not eligible to get any HRA

Q46 What is the name of the document issued by the salary bill compiling officer in favour of the staff transferred from the jurisdiction of one account to another and for those who retire from railway service showing details of the salary drawn and amount recovered in the last month of service –
a) Pay Certificate
b) Salary particulars
c) Last Pay Certificate (LPC)
d) CO7

Q47 What is the new computerised package introduced in indian railways for drawal of salary –
a) AFRES
b) COBOL
c) PRIME
d) I-PASS

Q48 What is the allowance drawn in favour of a Gazetted Officer when he is posted to look after duties of his Senior Scale –
a) Gazetted Officer Allowance
b) Extra Duty Allowance
c) Special Duty Allowance
d) Charge Allowance

Q49 What are the other allowances admissible on Charge Allowance –
a) All the other allowances
b) DA and D.Pay only
c) No other allowance
d) HRA and CCA only

 

Q50 The rate of TA is applicaple for the employee of working in level 09 and upto              level 11.

a) Rs.540
b) Rs.800
c) Rs.900
d) Rs.1000

 

Q51 The amount fix for reimbursement  of Hostel subsidy will be admissible in the 01 Year.

a) Rs.81000
b) Rs.104000
c) Rs.72000
d) Rs.36000

 

Q52  Minimun rate of  HRA in railway is admissible.

a) Rs.3600
b) Rs.1800
c) Rs 5400
d) Rs.800

 

Q53 Risk  The rate of TA is applicaple for the employee of working in level 09 and upto level 11.

a) Rs.540
b) Rs.800
c) Rs.900
d) Rs.1000

 

Q54 Amount of Dress allowance is admissible to rly nursess.

a) Rs.10000 per month
b) Rs.5000 per month
c) Rs.1800 per month
d) Rs.3600 per month

 

Q55 Some of Various heads is called.

a) Taxable Income
b) Gross total income
c) Total income
d) None of the above.

 

Q56 Income Tax Act came into force on.

a)  01-04-1961
b)  01-04-1962
c)  01-04-1956
d)  01-04-1965

 

Q57 Deduction from salary is allowed under.

a)  Sec 16
b)  Sec 12
c)  Sec 18
d)  Sec 22

 

Q58  Section related to self assessment

a) Sec 140 (A)
b) Sec 140 C()
c) Sec 140 (B)
d) Sec 140 (D)

 

Q59 Gratuity received by Govt. employee is

a) Fully taxable
b) Partially taxable
c) Fully Exempted
d) None of them

 

Q60 Deduction under Sec.80C is allowed from

a)  Gross total income
b) Total income
c) Tax on Total income
d) None of them