1.

C
2. A
3. D
4. B
5. D
6. B
7. A
8. B
9. D
10. C
11. A (Amphibious)
12. A
13. C
14. D
15. B
16. C
17. A
18. A
19. C
20. C
21. B
Gandhi’s instructions to various sections of the public:
Government servants: do not resign your job but
proclaim loyalty to the INC.
Soldiers: be with the army but refrain from firing on
compatriots.
Peasants: pay the agreed-upon rent if the
landlords/Zamindars are anti-government; if they are
pro-government, do not pay the rent.
Students: can leave studies if they are confident enough.
Princes: support the people and accept the sovereignty of
them.
People of the princely states: support the ruler only if he
is anti-government; declare themselves as part of the
Indian nation.
22. C
The Interim Government was formed as a provisional
government between an imperial structure and a
democratic structure.
It lasted till 15th August 1947 when India became
independent and was partitioned into India and Pakistan.
This Interim Government was formed from the
Constituent Assembly which was elected in August
1946.Interim Govternment Members
The election to the Constituent Assembly was not direct
and representatives were elected by the provincial
assemblies.
In these elections, the Indian National Congress (INC)
won around 69% of the seats and had a majority. The
Congress Party won 208 seats and the Muslim League
won 73 seats.
In the Interim Government, the Viceroy’s Executive
Council was equivalent to the position of Council of
Ministers which acted as the executive.
Pundit Jawaharlal Nehru became its Vice President and
served as the de-facto Prime Minister.
Even though the Muslim League refused to be a part of
the Interim Government, insisting on their demand for a
separate nation, it eventually became a part of it.
The Cabinet of the Interim Government of India
composed of the following members:
• President of the Executive Council (Viceroy and
Governor-General of India): Viscount Wavell (till
February 1947); Lord Mountbatten (from February
1947)
• Commander-in-Chief: Sir Claude Auchinleck
• Vice President, Also in charge of External Affairs and
Commonwealth Relations: Jawaharlal Nehru (INC)
• Home Affairs, Information and Broadcasting: Sardar
Vallabhbhai Patel (INC)
• Agriculture and Food: Rajendra Prasad (INC)
• Commerce: Ibrahim Ismail Chundrigar (ML)
• Defence: Baldev Singh (INC)
• Finance: Liaquat Ali Khan (ML)
• Education and Arts: C Rajagopalachari (INC)
• Health: Ghazanfar Ali Khan (ML)
• Labour: Jagjivan Ram (INC)
• Law: Jogendra Nath Mandal (ML)
• Railways and Communications, Post and Air: Abdur
Rab Nishtar (ML)
• Works, Mines and Power: C H Bhabha (INC)
The Cabinet Mission of 1946 was sent by the British
Government from London to help form the interim
government. The Interim Government was in force till
15 August 1947 when a new government was formed.
 Nehru became the Prime Minister of India.
23. D
He organised All India Depressed Classes Congress in
1930 with a clear anti-Congress agenda.He participated in
All three Round Table Conferences. He founded
Independent Labour Party to mobilise the poor and the
untouchables.
Kindly refer to notes for more details.
24. C
Both the statements are correct. Kindly refer to notes for
more details.
25. C
The recommendations of Montford Reforms (Montague-
Chelmsford Reforms) created Chamber of Princess as a
consultative and advisory body having no say in the
internal affairs of individual states and having no powers
to discuss matters concerning existing rights and
freedoms. But the question of extent of sovereignty and
paramountcy was still undefined in 1927.
To examine the nature of the relationship between the
states and government the Butler Committee was set up in
1927. The committee was formed with an objective of
inquiring into the relationship between the Indian states
and the paramount power and to suggest ways and means
for more satisfactory adjustments of existing relations
between them and the British India.
Sir Harcourt Butler chaired a three-member committee
appointed by his Majesty’s Government in Britain in 1927
to inquire into the relationship between the Indian
Princely States and the British Government of India. The
British group, consisting of Sir Harcourt Butler, Prof.
W.S. Holdsworth and S.C. Peel, was called the Indian
States Committee. They visited sixteen Princely States.
They submitted their report in February 1929. The Butler
committee gave the following recommendations:
(i) Paramountcy must remain supreme and must fulfil its
obligations, adopting and defining itself according to the
shifting necessities of time amid progressive
development of states.
(ii) The states were bound by treaties with the Crown,
and the states should not be handed over without the
ruler’s prior consent to an Indian Government in British
India responsible to an Indian Legislature.
(iii) The Viceroy, not the Governor-General in Council
was to be the Crown agent in dealing states.
 The report noted the apprehensions of the princes about a
possible transfer of relationship control by an elected
Indian legislature. The Indian princes were surprised at
the concept of Paramountcy being left undefined. In
opposition to the views of the rulers, the State People’s
Conference-submitted a written statement to the Butler
Committee declaring their objective to be representative
and responsible government in the Indian states. All the
left parties also criticised the report in the strongest term
26. B
1906-07 - A new law required Indians to carry registration
certificates all the time. Gandhi begins first passive
resistance campaign / Satyagraha. He asks people to burn
their certificates.
27. A
During the Second World War, the British government,
under the viceroyalty of Lord Linlithgow had said that
any move towards an Indian statehood would be possible
only if the Indian National Congress (INC) and the
Muslim League resolve their differences.
The League was increasingly demanding a separate nation
of Pakistan for the Muslims whereas the INC was against
the partitioning of the country.
To break this deadlock between the two major political
parties in India, C Rajagopalachari, INC member who
was close to Mahatma Gandhi, proposed a set of plans
called the C R Formula or Rajaji Formula.
This was the first acknowledgement by a Congressman
about the inevitability of the partition of the country and a
tacit acceptance of Pakistan.
Proposals
• The Muslim League would join hands with the INC
to demand independence from the British.
• Both parties would cooperate and form a provisional
government at the centre.
• After the war, a commission would be entrusted with
the task of demarcating those areas with an absolute
majority of Muslims and a plebiscite to be held in
those areas where all the inhabitants (Muslims and
non-Muslims) would vote based on adult suffrage
whether to form a separate sovereign nation or not.
• In case of partition, joint agreements to be made for
the safeguarding of defence, communications and
commerce.
 • The above terms to come to fruition only if Britain
transfers full powers to India.
Reaction
• In 1944, Gandhi and M A Jinnah held talks on the
basis of the Rajaji Formula.
• The talks were a failure as Jinnah had objections to
the proposal.
Jinnah’s objections:
• He wanted the INC to accept the Two-Nation Theory.
• He did not want the entire population of the Muslim
majority areas to vote on the plebiscite, but only the
Muslim population in those areas.
• He was also against the idea of a common centre.
Also, Jinnah wanted separate dominions to be
created before the English left India.
The Sikhs also looked upon the formula unfavourably
because the formula meant a division of Punjab. Although
the Sikhs were a big chunk of the population, there were
not in the majority in any of the district.
V D Savarkar and Shyama Prasad Mukherjee of the
Hindu Mahasabha and Srinivas Sastri of the National
Liberal Federation were also against the C R Formula.
The INC, which was hitherto opposed to the partition of
the country was willing to give some concessions to get
the League on board for talks for independence, but the
League was more interested in Pakistan than freedom.
28. C
Kindly refer to the notes. Lucknow pact increased the
cooperation between Congres and Muslim League. So
that was not the reason.
29. D
It failed to mobilise public in larger numbers
Additional notes
Background of the Ghadar Party
• At the beginning of the 20th century, the
burgeoning Indian Independence Struggle had
lead to a rise of nationalist sentiments not just in
the Indian subcontinent but also among students
and emigres around the world belonging to the
same region. Revolutionary intellectuals like Lala
Har Dayal (Born on October 14, 1884) and
Taraknath Das attempted to organize these
students while imparting nationalist ideas
• The Ghadar Party, initially named the Pacific
 Coast Hindustan Association was formed in was
formed on 15 July 1913 in the United States
under the leadership of Lala Har Dayal, Sant
Baba Wasakha Singh Dadehar, Baba Jawala
Singh, Santokh Singh and Sohan Singh Bhakna
as its president. The Ghadar party found a large
support base among Indian expatriates living in
the United States, Canada, East Africa and Asia.

Activities of the Ghadar Party

• Upon the outbreak of the First World War in 1914,
some members of the Ghadar Party arrived in
Punjab to foment an armed revolution for the
independence of India. They were also successful
in smuggling arms and inciting the Indian soldiers
in the British Army to mutiny. The resultant
uprising, now known as the Ghadar Mutiny was
harshly put down by the British with 42 mutineers
being executed following the Lahore Conspiracy
Case trial. Yet, the Ghadar Party continued their
fight against colonialism from 1914 to 1917, with
the support of Imperial Germany and the Ottoman
Empire as both were part of the Central Powers
opposed to the British.
• The party was built around the weekly paper The
Ghadar, which carried the caption on the
masthead: Angrezi Raj Ka Dushman (an enemy
of the British rule). “Wanted brave soldiers”, the
Ghadar declared, “to stir up rebellion in India.
Pay-death; Price-martyrdom; Pension-liberty;
Field of battle-India.
• Following the Komagata Maru Incident in 1914, a
direct challenge to Canadian anti-Indian
immigration laws, several thousand Indians
resident in the United States sold their business
and homes ready to drive the British from India,
bolstering the ranks of the Ghadar Party.
Legacy of the Ghadar Movement.
• The Ghadar Movement began to lose steam
following the heavy-handed British crackdown.
Upon the conclusion of World War I, 1917 the
Ghadar Party fractured into a Communist and a
Socialist faction. Despite this setback, the Ghadar
Part was a source of inspiration for many
 revolutionaries of the freedom struggle, the most
notable among them being Bhagat Singh.
• The Ghadar movement can be described as a tale
of extreme valour, hard-work, toil which touched
the heart of every Indian settled in distant shores.
The powerful speeches by its leaders did shape
the expatriate opinion against the misrule of
British in India. It truly qualifies for a major
struggle which aroused the people to fight for
freedom and sowed seeds for any other future
course of action.

30. B
Kindly refer to notes for more details.
31. D
Individual Satyagrah was not the part of Swadeshi
Movement.
32. D
Raja Ram Mohan Roy (1772-1833) was the founder and
editor of two vernacular weekly newspapers viz. Sambad
Kaumudi (in Bengali) and Mir\'at\'l-Akhbar (in the Persian)
and as the founding member of the English Newspaper
\"Bengal Herald\'.
33. A
Lord Kitchener was one of the most distinguished soldiers
of the British empire. He took over as Commander-in-
Chief of the British Indian Army in 1902. To him goes the
credit of changing the role and nomenclature of the Indian
armed forces hitherto it was a colonial army meant to fight
colonial wars for annexation. He aimed at converting it into
a professional army capable of holding its own in any
modern war. The credit for the excellent performance of the
Indian Army in the First World War ..
For more details
http://www.indiandefencereview.com/spotlights/the-battle-
of-dual-control/
34. D
Lord Rippon is known for the Resolution of 1882, which
would give Indians the right to local self-government. The
scheme of local self-governments would develop the
Municipal institutions which had been under the direct
control of the British Crown.
35. C
He had called for an all-India protest against an AICC
resolution banning civil disobedience by Congressmen
 without previous permission of Pradesh Congress
Committee (PCCs).

36. A.
73rd constitutional amendment, 1993.The philosophy of
Panchayat Raj is deeply steeped in tradition & culture of
rural India & is by no means a new concept. April 24,1993
is a red letter day in the history of Panchayati Raj in India
as on this day the constitution (73rd Amendment) Act,1992
came into force to provide constitutional status to the
Panchayati Raj institutions. Panchayati Raj provided a
system of self-governance at the village level, however, it
did not have a constitutional status..
37. C
38. C
Providing college education.Some of the functions of a
Gram Panchayat are: collection of taxes like house etc;
promotion of educational, health, agriculture &
communication facilities; providing health & drinking
water facilities whenever the village people need; produce
authentic documents regarding birth, death or property
details of village people; look after general welfare &
immediate development of village e. road, fight, bazaar,
community facilities, etc
39. D
Alladi Krishnaswamy Iyer (ExAdvocate General, Madras
State), N Gopalaswami Ayengar (Ex-Prime Minister, J&K
& later member of Nehru Cabinet), B L Mitter (Ex-
Advocate General, India), Md. Saadullah (Ex- Chief
Minister of Assam, Muslim League member) & D P
Khaitan (Scion of Khaitan Business family & a renowned
lawyer). The constitutional advisor was Sir Benegal
Narsing Rau (who became 1st Indian Judge in International
Court of Justice, 1950–54).

40. C
Gram Cooperative Society. Cooperative is an autonomous
association of persons who voluntarily cooperate for their
mutual social, economic, & cultural benefit. The
Panchayati Raj Institutions (PRIs) in India are Zilla
Panchayat; Block Panchayat or Panchayat Samiti; Gram
Panchayat; Gram Sabha Cooperatives include non-profit
community organizations & businesses that are owned &
managed by the people who use its services (a consumer
cooperative) and/or by the people who work there (a
 worker cooperative) or by the people who live there (a
housing cooperative)
41. D
42. D
43. C
44. A
45. D
All were the reasons leading to bank nationalization. And the objectives of
bank nationalization were:
● Channelizing bank capital into rural and semi urban areas
● Checking misuse of banking capital for financing speculative activities
● To shift from class banking to mass banking
● Make banks an integral part of socio-economic development.

46. A
Inclusive growth is typically fuelled by market-driven sources of growth with the
government playing a facilitating role. Inclusive growth focuses on both the pace and
pattern of growth. How growth is generated is critical for accelerating poverty reduction,
hence it focuses on productive employment rather than income redistribution.
47. C

48.
A
The Head count ratio (HCR) is the proportion of a population that exists, or lives, below the poverty line. The
Poverty headcount ratio at national poverty line (percentage of population) in India was last reported at 21.9% in
2011-12 as per Tendulkar committee.

49. A
Wage rates for workers under the Mahatma Gandhi National Rural Employment Guarantee
Act (MGNREGA), 2005 are notified and revised annually based on Consumer Price Index-
Agricultural Labourers (CPI-AL) by the Central Government in accordance with the
provisions of Section 6(1) of the Mahatma Gandhi NREGA. The revised wage rates are made
applicable from 1st April of the year.A Committee under the chairpersonship of former
Additional Secretary, Ministry of Rural Development was constituted to study among other
things the appropriate index for revising MGNREGA wages. The Committee recommended
using Consumer Price Index-Rural instead of the existing CPI-AL for revising MGNREGA
wages every year. The Committee also recommended use of annual average instead of the
existing practice of using December month index only

50. C

51. C
China’s first domestically made nuclear reactor ‘Hualong One’, has started its operations,
as per the China National Nuclear Corp (CNNC).
The third-generation pressurised water nuclear reactor has been connected to the national
grid. The reactor can generate 10 billion kw-hours of electricity each year and cut carbon
emissions by 8.16 million tons. This is expected to reduce China’s dependency in nuclear
power from its western allies.
52. B
The 4th Trilateral Meeting on Maritime Security Cooperation between India, Sri Lanka,
and Maldives was hosted by Sri Lanka.
It was held in Colombo and India was represented by the National Security Advisor Ajit
Doval. The earlier such meetings were held in Maldives (2011), Sri Lanka (2013) and in
India (2014).
53. C
The Goldman Environmental Prize is awarded to 6 individuals each year to recognize
their efforts to save and protect environment. The prize is selected by an international
jury among nominations submitted by global environment organisations and individuals.
Leydy Pech, Kristal Ambrose, Paul Sein Twa, Lucie Pinson, Chibze Ezekiel, Nemonte
Nenquimo are the six personalities chosen for this year’s award.
54. B
 BrahMos Aerospace is a joint venture company set up by Defence Research and
Development Organisation (DRDO) and Mashinostroyenia of Russia.
Recently, Indian Navy test-fired the naval version of BrahMos missile in the Bay of
Bengal. The missile was test-fired from a Rajput-class destroyer INS Ranvijay, hitting a
decommissioned target ship. Earlier, the Indian Army and Air Force test-fired the missile.
55. A
India and the United States attended the inaugural meeting of the Counter-narcotics
Working Group (CNWG), in virtual mode.
Indian delegation was represented by the Deputy Director General of Narcotics
Control Board, Ministry of Home Affairs. The two countries also agreed to improve
their data sharing operations to fight the production, distribution, and export/import of
drugs and related chemicals.
56. B
57. D

58. C
Sale of goods worth Rs.35,000 to Melon Ltd.
The sale account is a Nominal account and the Debtors Account is a Personal
account. Hence the Golden Rule to be applied is:
• Debit the receiver
• Credit the income or gain
Thus the entry will be:
Melon Ltd. A/C D 35,000
r
To Sales A/C 35,000
​
59. C
General ledgers are classified according to their nature. This classification facilitates
the preparation of financial statements. The classification is as follows:

Expense Ledgers: All expenses incurred will be posted in this ledger.

Purchase Account, Rent Account, Electricity account, Maintenance Account
and the like will all fall under this category.
Income ledgers: All income accrued/earned will be posted in this account.
Sales, interest received, Discounts received accounts will fall under this
category.
Capital ledger: All accounts pertaining to Capital introduced/drawings will
fall under this ledger.
Asset ledger: All accounts pertaining to assets will be posted in this ledger.
Cash, Bank, Debtors, Machinery, Furniture accounts and the like will fall
under this category.
Liability ledger: All accounts pertaining to debts or obligations of the
organization will be posted here. This will include Borrowings, Creditors,
Accounts payable and so on.
60. D
Ledger Folio is the page number of the ledger account on which the relevant account
appears. All entries from the journal are posted in the ledger accounts. This page
number or the folio number of the ledger account, where the posting has been made,
is recorded in the L.F. column of the journal.

61. C
Revenue expenditures are not spread over the period of time but are recorded as when
incurred, however the capital expenditure on a machinery will not be accounted on
the time when the expenditure is incurred but will be spread over a period of time to
account for depreciation over the useful life of the asset.
62. C
In order to form partnership, there should be at least two persons coming together for
a common goal.
In other words, the minimum number of partners in a firm can be two.
There is however, a limit on their maximum number. By virtue of Section 464 of the
Companies Act 2013, the Central Government is empowered to prescribe maximum
 number of partners in a firm but the number of partners cannot be more than 100.
The Central government has prescribed the maximum number of partness in a firm
to be 50.
63. A
When the Partnership Deed is silent on the issue of profit sharing, the profit will be
Shared equally, independent of the amount invested by the partners.
64. A
If any item is wrongly classified, i.e. if any item of revenue nature is treated as capital
item or vice-versa, the ascertainment of profit or loss will be incorrect.
For example, the revenues earned during an accounting period are ` 10,00,000
and the expenses shown are ` 8,00,000, the profit shall work out as ` 2,00,000.
On scrutiny of the details, you find that a revenue item of ` 20,000 (an
expenditure on repairs of machinery) has been treated as capital expenditure
(added to the cost of machinery and debited to machinery account, not to
repairs account), and hence, does not form part of the expenses for the period.
It means the actual expenses for the period are ` 8,20,000 and not ` 8,00,000.
So, the correct profit is ` 1,80,000, not ` 2,00,000. In other words, the profit
has been over stated.
65. C
Direct expenses means all expenses directly connected with the manufacture,
purchase of goods and bringing them to the point of sale. Direct expenses include
carriage inwards, freight inwards, wages, factory lighting, coal, water and feul,
royalty on production, etc. major expenses of a firm are wages, salaries, rent of
building and bad debts. Out of these items, wages is treated as direct expense while
the other three are treated as indirect expenses.
Similarly, sales constitute the main item of revenue for the business. The excess of
sales over purchases and direct expenses is called gross profit. If the amount of
purchases including direct expenses is more than the sales revenue, the resultant
figure is gross loss. The computation of gross profit can be shown in the form of
equation as :
Gross Profit = Sales – (Purchases + Direct Expenses)
The gross profit or the gross loss is transferred to profit and loss account. The indirect
expenses are transferred to the debit side of the second part, viz. profit and loss
account. All revenue/gains other than sales are transferred to the credit side of the
profit and loss account. If the total of the credit side of the profit and loss account is
more than the total of the debit side, the difference is the net profit for the period of
which it is being prepared. On the other hand, if the total of the debit side is more than
the total of the credit side, the difference is the net loss incurred by the business firm.
In an equation form, it is shown as follows :
Net Profit = Gross Profit + Other Incomes – Indirect Expenses

66.C
The amount of outstanding wages will be added(not subtracted) to wages account for
the preparation of the trading and profit and loss account.
67. A
68. C
The balance in provision for bad debts is appearing in trial balance Rs.4000, of which
bad debts of Rs.2000 is written off. Balance lying in provision account is now
Rs.2000. It is desired to maintain a provision for bad debts of Rs.1000 only, hence an
excess provision of Rs.1000 to be written back to profit & loss account by crediting
the profit & loss a/c. The balance in provision for bad debts is appearing in trial
balance Rs.4000, of which bad debts of Rs.2000 is written off. Balance lying in
provision account is now Rs.2000. It is desired to maintain a provision for bad
debts of Rs.1000 only, hence an excess provision of Rs.1000 to be written back to
profit & loss account by crediting the profit & loss a/c.

​ ​Provision for Bad Debts A/c

​
Particulars Amount Particulars
Amount
To Bad debts 2000 By Op Balance b/f 4000
To Profit & Loss A/c 1000
To Clo Balance c/d 1000
 ​ ​ ​ ​ 4000
4000

69. D
Since the rate of depreciation is calculated on the book value and it also
changes with the time, it can’t be determined suitably with ease where as
in the fixed value method, the depreciation rate is fixed beforehand and
no change is made subsequently thus it is easy to determine the rate of
depreciation.
70. A
When the bill of exchange is retained by the receiver with him till date of its maturity:
On receiving the bill
Bills Receivable A/c Dr.
To Debtors A/c
On maturity of the bill
Cash/Bank A/c Dr.
To Bills Receivable A/c
However, when the bill of exchange is retained by the receiver with him and
sent to bank for collection a few days before maturity, the following two
entries are recorded:
On sending the bill for collection
Bills Sent for Collection A/c Dr.
To Bills Receivable A/c
71. C
72. C
The requirement of PAN card is not a mandatory one, however, the Aadhar card
is required for availing the benefits.
73. A
The code on social security doesn’t provide for the statutory benefits for the
platform and gig workers, it only mandates that government will bring schemes
for their welfare
74. A
Mahila Shakti Kendras.
1.Finance minister in the 2017-18 Budget announced the setting up of Mahila Shakti
Kendras, Ministry of Women and Child development launched scheme
2.the Aanganwadi centers are one stop centers for availing the facilities under MSK
scheme
75. B

1. The revised Scheme shall be a Central Sector Scheme and shall

come into effect from 17th May, 2016. The State Governments
shall not be required to pay any matching contribution for the
purpose of cash rehabilitation assistance.
2. The Rehabilitation package shall be Rs.1,00,0001 per adult
male beneficiary. Beneficiary shall have the option to either
deposit it in an annuity scheme or receive cash grant. The
District Administration will assess the cash requirement of the
beneficiary and exercise its best judgement in the matter and
put the money under annuity scheme with the consent of the
said adult male.
3. For special category beneficiaries such as children including
orphans or those rescued from organised and forced begging
rings or other forms of forced child labour. and women. the
amount of rehabilitation assistance shall be {2 lakhs out of
which at least tl,25,000/- shall be deposited in an annuity
scheme in the name of each beneficiary and the balance amount
shall be transferred to the beneficiary account through ECS.
76. B
BPPI is under the Ministry of Chemical and Fertilizers

77. C
At least one third of the beneficiaries should be women
78. B

79. C
the Tribunal shall deliver its judgement within 30 days not 60 days. Rest are all
correct
80. C
"factory" means any premises including the precincts thereof—
(i) whereon twenty or more workers are working, or were working on any day of the
preceding twelve months, and in any part of which a manufacturing process is
being carried on with the aid of power, or is ordinarily so carried on; or
(ii) whereon forty or more workers are working, or were working on any day
of the preceding twelve months, and in any part of which a manufacturing
process is being carried on without the aid of power, or is ordinarily so carried
on,.
81. D
"principal employer", where the contract labour is
employed or engaged, means—
(i) in relation to any office or Department of the
Government or a local authority, the head of
that office or Department or such other officer
as the Government or the local authority, may
specify in this behalf;
(ii) in a factory, the owner or occupier of the factory
and where a person has been named as the
manager of the factory, the person so named;
(iii) in a mine, the owner or agent of the mine;
(iv) in relation to any other establishment, any
person responsible for the supervision and
control of the establishment
82. D
​
"wages" means all remuneration whether by way of
salaries, allowances or otherwise, expressed in
terms of money or capable of being so expressed
which would, if the terms of employment, express
or implied, were fulfilled, be payable to a person
employed in respect of his employment or of work
done in such employment, and includes,—
(i) basic pay
(ii) dearness allowance; and
(iii) retaining allowance, if any,
but does not include—
(a) any bonus payable under any law for the time
being in force, which does not form part of the
remuneration payable under the terms of
employment;
(b) the value of any house-accommodation, or of
the supply of light, water, medical attendance or
 other amenity or of any service excluded from the
computation of wages by a general or special order
of the appropriate Government;
(c) any contribution paid by the employer to any
pension or provident fund, and the interest which
may have accrued thereon.
83. C
In fixing minimum rates of wages for the first time
or in revising minimum rates of wages under this
Code, the appropriate Government shall either—
(a) appoint as many committees as it considers
necessary to hold enquiries and recommend in
respect of such fixation or revision, as the case may
be; or
(b) by notification publish its proposals for the
information of persons likely to be affected thereby
and specify a date not less than two months from the
date of the notification on which the proposals shall
be taken into consideration.
1. Every committee appointed by the appropriate
government shall consist of persons––
(a) representing employers;
(b) representing employees which shall be
equal in number of the members specified in
clause (a); and
(c) independent persons, not exceeding one-
third of the total members of the committee
84. D
​The employer shall pay or cause to be paid wages to the
employees, engaged on—
(i) daily basis, at the end of the shift;
(ii) weekly basis, on the last working day of the week,
that is to say, before the weekly holiday;
(iii) fortnightly basis, before the end of the second day
after the end of the fortnight;
(iv) monthly basis, before the expiry of the seventh day
of the succeeding month
85. B
86. D
​Payment of bonus shall not apply to
(a) employees employed by the Life Insurance Corporation of
India;
(b) seamen as defined in clause (42) of section 3 of the
Merchant Shipping Act, 1958;
(c) employees registered or listed under any scheme made
under the Dock Workers (Regulation of Employment) Act,
1948, and employed by registered or listed employers;
(d) employees employed by an establishment under the
authority of any department of the Central Government or a
State Government or a local authority;
(e) employees employed by––
(i) the Indian Red Cross Society or any other institution
of a like nature including its branches;
(ii) universities and other educational institutions;
(iii) institutions including hospitals, chamber of
commerce and social welfare institutions established not
for purposes of profit;
(f) employees employed by the Reserve Bank of India;
(g) employees employed by public sector financial
institution other than a banking company,
87. D
88. B

​Evolutionary Theory:
This theory also known as “theory of industrial democracy” was enunciated by
Sydney and Beatrice Webbs. To Webbs, trade unionism is an extension of the
principle of democracy in the industrial sphere. In other words, trade unionism
is not an instrument to overthrow the capitalism, but a means of equalizing the
bargaining power of labour and capital.
Trade unionism provides a means by which workers overcome managerial
dictatorship, on the one hand, and express their voice in the determination of
the conditions under which they have to work, on the other.
89. A
​Oxford school Since the oxford school does not necessarily have to constitute a self-
contained approach, and has the elements of the systems theory, it should probably be viewed
merely as a variant of the systems approach (Fajana, 2000). The oxford school emerged from
the systems approach as both focus on institutions of industrial relations, although the point
of difference is merely on emphasis. This approach is credited to Allan Flanders a British
academic. According to Flanders as cited in Hyman (1975, p.11), “industrial relations is the
study of the institutions of job regulation”. He opines that the rules of any industrial relations
system are seen as procedural and substantive. The procedural rules regulate the behaviour of
parties to the collective agreements- trade unions and employers or their associations,
whereas, the substantive rules regulate the behaviour of employees and employers as parties
to individual contracts of employment. In fact, it is the substantive rules of collective
bargaining that regulate jobs. Thus, the collective agreement is made up of both the
procedural and substantive clauses. Some of the institutions of job regulation are internal as
well as external. Internally, we have joint consultation, the grievance procedure, a code of
disciplinary works’ rules, a factory wage structure, and a host of others. Externally, there are
other institutions which limit the freedom of the enterprise and its members in their rule-
making activities, such as a protective labour legislation, the rules of trade unions and
employers’ association. The rules of the industrial relations system are viewed as being
determined through the rule making process of collective bargaining which is regarded as a
political institution involving a power relationship between employers and employees. The
oxford approach can be expressed algebraically in the form of an equation.
r = f (c) Where,
r = the rules governing industrial relations system. c = collective bargaining
90. B
​
91. B
The hepatitis B vaccine is a safe and effective vaccine that is recommended for all infants
at birth and for children up to 18 years. The hepatitis B vaccine is also known as the first
“anti-cancer” vaccine because it prevents hepatitis B, the leading cause of liver cancer
worldwide.
92. B

Dew is a type of precipitation where water droplets form on the ground, or on objects
near the ground in a process called condensation of moisture. The favorable weather
elements for dew include clear skies, light wind, decent soil moisture, and low night-time
dew point depressions. Dew forms when the temperature becomes equal to the dew point.
This often happens first at ground level for two reasons.
First, longwave emission causes the earth's surface to cool at night. Cloud cover prevents
this from happening as it reflects the earth's radiation. Condensation requires the
temperature to decrease to the dew point. Second, the soil is often the moisture source for
the dew. Warm and moist soils will help with the formation of dew as the soil cools
overnight..
93. A
Carbofuran, Phorate, and Triazophos are pesticides used in agriculture.
94. A
The carbon fertilization effect suggests that the increase of carbon dioxide in the
atmosphere increases the rate of photosynthesis in plants. The effect varies depending on
the plant species, the temperature, and the availability of water and nutrients.
From a quarter to half of Earth’s vegetated lands has shown significant greening over the
last 35 years largely due to rising levels of atmospheric carbon dioxide.
95. A
96. A
The purpose of a fuel cell is to produce an electrical current that can be directed outside
the cell to do work, such as powering an electric motor or illuminating a light bulb or a
city.
One great appeal of fuel cells is that they generate electricity with very little pollution–
much of the hydrogen and oxygen used in generating electricity ultimately combine to
form a harmless byproduct, namely water along with releasing heat.
A single fuel cell generates a tiny amount of direct current (DC) electricity. In practice,
many fuel cells are usually assembled into a stack.
If alternating current (AC) is needed, the DC output of the fuel cell must be routed
through a conversion device called an inverter.
97. A
1: A change in the Earth’s magnetic field resulting in the magnetic north being aligned
with the geographic south, and the magnetic south being aligned with the geographic
north is called a geomagnetic reversal. Complete magnetic reversals have happened
every 200,000 to 300,000 years over the past 20 million years. But that regularity hasn’t
continued, as the last known reversal occurred roughly 780,000 years ago.
2: Between 4.5 and 2.5 billion years (the Archaean and Proterozoic time), the earliest
atmosphere contained carbon dioxide (CO2), methane (CH4), water vapor (H2O), carbon
monoxide (CO), a little nitrogen (N), and hydrogen (H).
3: When living organisms originated, they did not affect the early atmosphere because
they lacked the ability to do so. The early atmosphere of the earth was modified by solar
winds. This happened not only in the case of the earth but also in all the terrestrial
planets, which were supposed to have lost their primordial atmosphere through the
impact of solar winds
98. B
Some glorious iridescent colorations are formed by nature thru process called
constructive and destructive interference. This type of iridescence relates to color
produced from filmy matter such as oil slicks and soap bubbles…..The colors we see in
soap bubbles are created similarly, with the film of bubble causing interference as the
waves hit the surface.

99. D
Nearly all metals are good conductors and most non-metals are poor conductors or
insulators…..certain materials have electrical resistivity intermediate between conductors
and insulators. These material are termed as semiconductors. =>Thus order will be
Insulator, semiconductor, metal.
100. D
Diamonds can be synthesized by subjecting pure carbon to
very high pressure and temperature. These synthetic
diamonds are small but are otherwise indistinguishable
from natural diamonds
101 B
 Buffering refers to downloading a certain amount of data
before starting to play the music or movie. It manages the
downloading data and temporarily holds the data as well.
102 C
Param Shivay, the first supercomputer assembled
indigenously, was installed in IIT (BHU), followed by
Param Shakti and Param Brahma at IIT-Kharagpur and
IISER, Pune, respectively.
103 B
104 B
105 B
106 C
He sold @10% lost=90% of cost price, meaning 270 =90% of
cost price. Therefore cost price=270/0.9=Rs.300

His cost price is 300 and if he sells at 360 then profit

percentage?

=[(360-300)/300] x 100=60/3=20% answer (C)

Alternatively: 360/(270/0.9) =1.20=>100+20 hence profit is

20%
107 B
9 mangoes = 5 oranges =3 apples… (1)

4 apples = 9 pineapples …(2)

3 pineapples = Rs. 48 => 9 pineapples = 48 *3 => 4 apples =

48 *3 (from 2)

1 apple = 12*3 => 3 apples =12*3*3 => 9 mangoes = 12*3*3

( from 1)

Therefore, 1 mango = Rs. 12 ..

108. D
X/Y=3/4, therefore Y=4X/3
Y:Z=12/13 (given)
replace value of Y
(4X/3)/Z=12/13
4X/3Z=12/13
X/Z=9/13
109 D
Car coming from opposite direction meets first car, after 6
minutes it meets second car.
In that 6 minutes first car has covered 4.5 km
 As D=s*t = 45 *6/60= 4.5 km
Remaining 5.5 km(10-4.5 = 5.5) covered by car coming
from opposite direction in 6 minutes. Let it’s speed be x km.
Therefore, 5.5 = x * 6/60 => x = 55 km/hr..option (b)
110 c
Area of triangle= 1/2x (base x altitude)

hence area will be maximum when base=altitude

since base + altitude=30cm so for both of them to be equal-
they’ve to be 15cm each.
Now for a triangle with b=15cm and h=15cm, the area will
be

=1/2 x b x h

=1/2 x (15 x 15)

=112.5 hence answer C

111. D
Hour hand is the shorter hand. If it moved from 3PM to
6PM, we can say 90 degrees. Hence at 3.12 minutes to
6PM, it’ll be less than 90 degrees. There is only one option
(D) qualifies under this condition, because 84 is less than
90.
112. D
Lets say both glasses have 100 ml capacity.
Glass 1: 50 ml water and 50 ml milk
Glass 2: 25 ml water and 75 ml milk
Total when poured together = 200 ml
Milk = 125 ml
Water = 75 ml
Ration = 125:75 = 5:3
113. B
You can draw a Venn diagram or solve logically. But in this
case you can just approach
logically verifying each statement option.
Take (a): Its wrong because only X-brand cars parked here
are white.
Take (b): All X-brand cars are white and some have radial
tyres which means its correct.
Take (c): Its an out of the league statement.
Take (d): An illogical and out of the context statement.
114. B
Let the distance be N.
First 60% distance is covered in 10 more minutes more
time than that of the rest 40%
distance
So, 0.6 x N distance is covered in 10 more minutes more
than that of the rest 0.4 x N
distance
Which means 0.2 x N is covered in 10 minutes i.e., 1/6 hr
Hence, Average speed = distance/time = 0.2 x N /(1/6) = 48
=> x = 48/6 x 0.2 =40 km

115. D
Again simple symbols.
S1: Rama>...... Rani
S2: Ratna>.....Rani
S3: Ratna>...>Rama>...Rani
S4: Ratna>Padma>Rama>Rani
Ratna scored the highest
116. C
Solve it by simple unitary method.
60% is equal to 18 installments.
1% is equal to 18/60 installments
So 100% is equal to (18/60)X100 = 30 installments.
117. C
Statement 1 (S1): C> .......A >........E ( We are using dots
where we can’t predict the person’s position
on the ladder)
S2: B in the middle.
S3: G is between A and B. So the first four on top of ladder
have to be C>A>G>B.....E
S4: F between E and D. So, sequence becomes something
like C>A>G>B>E>F>D
D is at the bottom ladder.
Tip: Solving using dots (which represent uncertain entries in
such sequences) makes problem easier and more visual.

118. B
119. C
Half of 420 tickets = 210: Price per ticket – Rs. 5; total = Rs.
1050
One-third at the rate of 3 Rs. Each : total= 140 X 3 = Rs. 420
Rest for Rs. 2: Total = 70X 2 = 140
Gross sales = Rs. 1,610
120. D