Railway Accounts Department Examinations

Thursday, July 9, 2026

Follow Blog


ЁЯУЪ Follow Appendix3 Exam Blog

ЁЯМР http://www.appendix3exam.com

A free learning platform for Railway employees preparing for LDCE, Appendix-2, Appendix-3 and other Departmental Examinations.

Key Benefits

* 1,000+ articles on Financial Rules, Establishment Rules, Commercial, Official Language, General Knowledge and more

* Available in 100+ languages, including Hindi

* Easy search by topic or keyword

* Print, PDF and email options

* Free 24×7 access

* No registration required

* Latest posts can be viewed easily through the Blogger Reading List

How to Follow

Open the blog, scroll to the Followers section, click Follow and sign in with your Google account, if prompted.

> Your one-stop learning platform for Railway examination preparation.

Your support encourages us to continue sharing useful Railway examination material. ЁЯЩП

Nageswara Rao 

9492432160

ЁЯУЪ Appendix3 Exam рдм्рд▓ॉрдЧ рдХो рдлॉрд▓ो рдХрд░ें

ЁЯМР [http://www.appendix3exam.com](http://www.appendix3exam.com)

рдпрд╣ LDCE, Appendix-2, Appendix-3 рддрдеा рдЕрди्рдп рд╡िрднाрдЧीрдп рдкрд░ीрдХ्рд╖ाрдУं рдХी рддैрдпाрд░ी рдХрд░рдиे рд╡ाрд▓े рд░ेрд▓рд╡े рдХрд░्рдордЪाрд░िрдпों рдХे рд▓िрдП рдПрдХ рдиिःрд╢ुрд▓्рдХ рд╢िрдХ्рд╖рдг рдоंрдЪ рд╣ै।

рдоुрдЦ्рдп рд▓ाрдн

* рд╡िрдд्рддीрдп рдиिрдпрдо, рд╕्рдеाрдкрдиा рдиिрдпрдо, рд╡ाрдгिрдЬ्рдп, рд░ाрдЬрднाрд╖ा, рд╕ाрдоाрди्рдп рдЬ्рдЮाрди рдЖрджि рдкрд░ 1,000+ рд▓ेрдЦ

* рд╣िंрджी рд╕рд╣िрдд 100+ рднाрд╖ाрдУं рдоें рдЙрдкрд▓рдм्рдз

* рд╡िрд╖рдп рдпा рдХीрд╡рд░्рдб рдж्рд╡ाрд░ा рдЖрд╕ाрди рдЦोрдЬ

* рдк्рд░िंрдЯ, PDF рдФрд░ рдИрдоेрд▓ рд╡िрдХрд▓्рдк

* рдиिःрд╢ुрд▓्рдХ 24×7 рдЙрдкрд▓рдм्рдзрддा

* рдкंрдЬीрдХрд░рдг рдЖрд╡рд╢्рдпрдХ рдирд╣ीं

* рдирд╡ीрдирддрдо рдкोрд╕्рдЯ Blogger Reading List рдоें рдЖрд╕ाрдиी рд╕े рджेрдЦ рд╕рдХрддे рд╣ैं

рдлॉрд▓ो рдХैрд╕े рдХрд░ें

рдм्рд▓ॉрдЧ рдЦोрд▓ें, рдиीрдЪे Followers рд╕ेрдХ्рд╢рди рддрдХ рдЬाрдПँ, Follow рдкрд░ рдХ्рд▓िрдХ рдХрд░ें рдФрд░ рдЖрд╡рд╢्рдпрдХрддा рд╣ोрдиे рдкрд░ рдЕрдкрдиे Google рдЦाрддे рд╕े рд╕ाрдЗрди рдЗрди рдХрд░ें।

> рд░ेрд▓рд╡े рд╡िрднाрдЧीрдп рдкрд░ीрдХ्рд╖ा рдХी рддैрдпाрд░ी рдХे рд▓िрдП рдЖрдкрдХा рдПрдХ рд╣ी рд╕्рдеाрди рдкрд░ рд╕ंрдкूрд░्рдг рд╢िрдХ्рд╖рдг рдоंрдЪ।

рдЖрдкрдХा рд╕рд╣рдпोрдЧ рд╣рдоें рдЙрдкрдпोрдЧी рд░ेрд▓рд╡े рдкрд░ीрдХ्рд╖ा рд╕ाрдордЧ्рд░ी рд╕ाрдЭा рдХрд░рддे рд░рд╣рдиे рдХे рд▓िрдП рдк्рд░ोрдд्рд╕ाрд╣िрдд рдХрд░рддा рд╣ै। ЁЯЩП

рдиाрдЧेрд╢्рд╡рд░ рд░ाрд╡

9492432160

Wednesday, July 8, 2026

Mini Rakes - Supplementary charges - Commercial Bilingual

Commercial Matters: Mini Rake – Supplementary Charges

Distance Slab

Supplementary Charge

0 – 1000 km

5%

1001 – 2000 km

7.5%

Beyond 2000 km

10%

Latest Position

As per Railway Board Rates Circular No. 02 of 2025 dated 25 February 2025, the relevant Mini Rake transportation-product provisions have been extended till further advice.

Accordingly, the above supplementary-charge slabs continue to remain applicable unless modified or withdrawn through a subsequent Railway Board order.

Restrictions

Mini Rake, Two-Point Rake and traffic offered in quantities other than the prescribed trainload are not permitted to or from goods sheds notified as congested goods sheds.

The restriction applies only to those goods sheds specifically notified by the Railway Administration from time to time.

Important: A distance of exactly 2,000 km attracts a 7.5% supplementary charge. The 10% charge applies only beyond 2,000 km.

рд╡ाрдгिрдЬ्рдпिрдХ рд╡िрд╖рдп: рдоिрдиी рд░ेрдХрдЕрдиुрдкूрд░рдХ рдк्рд░рднाрд░

 

Distance Slab

Supplementary Charge

0 – 1000 km

5%

1001 – 2000 km

7.5%

Beyond 2000 km

10%

 

рдирд╡ीрдирддрдо рд╕्рдеिрддि

рд░ेрд▓рд╡े рдмोрд░्рдб рдХे рд░ेрдЯ्рд╕ рд╕рд░्рдХुрд▓рд░ рд╕ंрдЦ्рдпा 02/2025 рджिрдиांрдХ 25 рдлрд░рд╡рд░ी 2025 рдХे рдЕрдиुрд╕ाрд░, рдоिрдиी рд░ेрдХ рд╕े рд╕ंрдмंрдзिрдд рдкрд░िрд╡рд╣рди рдЙрдд्рдкाрдж рдХे рдк्рд░ाрд╡рдзाрдиों рдХी рд╡ैрдзрддा рдЕрдЧрд▓ी рд╕ूрдЪрдиा рддрдХ рдмрдв़ा рджी рдЧрдИ рд╣ै।

рдЕрддः рдЙрдкрд░्рдпुрдХ्рдд рджूрд░ी-рдЖрдзाрд░िрдд рдЕрдиुрдкूрд░рдХ рдк्рд░рднाрд░ рдХी рджрд░ें, рд░ेрд▓рд╡े рдмोрд░्рдб рдж्рд╡ाрд░ा рдХिрд╕ी рдмाрдж рдХे рдЖрджेрд╢ рд╕े рд╕ंрд╢ोрдзिрдд рдпा рд╡ाрдкрд╕ рд▓िрдП рдЬाрдиे рддрдХ рд▓ाрдЧू рд░рд╣ेंрдЧी।

рдк्рд░рддिрдмंрдз

рдоिрдиी рд░ेрдХ, рдЯू-рдкॉрдЗंрдЯ рд░ेрдХ рддрдеा рдиिрд░्рдзाрд░िрдд рдЯ्рд░ेрдирд▓ोрдб рд╕े рдХрдо рдоाрдд्рд░ा рдоें рдк्рд░рд╕्рддुрдд рдпाрддाрдпाрдд рдХो рдЙрди рдоाрд▓ рдЧोрджाрдоों рд╕े рдЕрдерд╡ा рдЙрди рдоाрд▓ рдЧोрджाрдоों рддрдХ рдЕрдиुрдорддि рдирд╣ीं рд╣ै, рдЬिрди्рд╣ें рднीрдб़рднाрдб़ рд╡ाрд▓े рдоाрд▓ рдЧोрджाрдо рдХे рд░ूрдк рдоें рдЕрдзिрд╕ूрдЪिрдд рдХिрдпा рдЧрдпा рд╣ै।

рдпрд╣ рдк्рд░рддिрдмंрдз рдХेрд╡рд▓ рдЙрди्рд╣ीं рдоाрд▓ рдЧोрджाрдоों рдкрд░ рд▓ाрдЧू рд╣ोрдЧा рдЬिрди्рд╣ें рд░ेрд▓рд╡े рдк्рд░рд╢ाрд╕рди рдж्рд╡ाрд░ा рд╕рдордп-рд╕рдордп рдкрд░ рд╡िрд╢ेрд╖ рд░ूрдк рд╕े рдЕрдзिрд╕ूрдЪिрдд рдХिрдпा рдЬाрддा рд╣ै।

рдорд╣рдд्рд╡рдкूрд░्рдг: рдаीрдХ 2,000 рдХिрд▓ोрдоीрдЯрд░ рдХी рджूрд░ी рдкрд░ 7.5% рдЕрдиुрдкूрд░рдХ рдк्рд░рднाрд░ рд▓ाрдЧू рд╣ोрдЧा। 10% рдк्рд░рднाрд░ рдХेрд╡рд▓ 2,000 рдХिрд▓ोрдоीрдЯрд░ рд╕े рдЕрдзिрдХ рджूрд░ी рдкрд░ рд▓ाрдЧू рд╣ोрдЧा।

 

IRMS - Indian Railway Management Service - Latest notes as on June, 2026

 

IRMS - Indian Railway Management Service


1. Meaning and Legal Position

  • IRMS stands for Indian Railway Management Service.

  • It is an organised Group A Central Service under the Ministry of Railways.

  • The Union Cabinet approved the unification proposal and functional reorganisation of the Railway Board on 24 December 2019.

  • The new IRMS was formally created on 9 February 2022, and the Indian Railway Management Service (Group A) Rules, 2022 were notified on 15 February 2022 through G.S.R. 119(E).

  • The current framework is governed by the 2022 Rules as amended in 2024 and 2025.

2. Important Chronology

  • 24 December 2019 - Union Cabinet approved unification of eight organised Group A Railway services, reorganisation of the Railway Board on functional lines, and renaming of the old medical service.

  • 22 April 2020 - Erstwhile Indian Railway Medical Service was renamed Indian Railway Health Service (IRHS).

  • 9 February 2022 - New Group A Central Service called IRMS was formally created.

  • 15 February 2022 - IRMS (Group A) Rules, 2022 notified through G.S.R. 119(E).

  • 9 October 2024 - IRMS Amendment Rules, 2024 notified through G.S.R. 627(E); eight sub-cadres and the present CSE/ESE recruitment arrangement were expressly provided.

  • 9 October 2025 - IRMS Amendment Rules, 2025 notified through G.S.R. 745(E), making a limited Departmental Promotion Committee-related amendment.

3. Eight Services / Present Eight Sub-cadres

The 2019 reform originated from the proposed unification of the following eight organised Group A services. Under the current Rules, IRMS is one service with eight corresponding sub-cadres:

  • IRSE - Indian Railway Service of Engineers → Civil sub-cadre

  • IRSME - Indian Railway Service of Mechanical Engineers → Mechanical sub-cadre

  • IRSEE - Indian Railway Service of Electrical Engineers → Electrical sub-cadre

  • IRSSE - Indian Railway Service of Signal Engineers → Signal and Telecommunication sub-cadre

  • IRSS - Indian Railway Stores Service → Stores sub-cadre

  • IRTS - Indian Railway Traffic Service → Traffic sub-cadre

  • IRAS - Indian Railway Accounts Service → Accounts sub-cadre

  • IRPS - Indian Railway Personnel Service → Personnel sub-cadre



4. Current Recruitment Rule Position

  • Junior Time Scale vacancies are divided equally: 50% by direct recruitment and 50% by promotion.

  • Civil Services Examination (CSE): Traffic, Personnel and Accounts sub-cadres.

  • Engineering Services Examination (ESE): Civil, Electrical, Mechanical, Signal and Telecommunication, and Stores sub-cadres.

  • Promotion quota: Group B officers of the eight Railway departments in Level 8 or Level 9 with at least four years of regular service. Existing incumbents covered by the 2024 saving provision continue with the earlier three-year eligibility.

  • Probation in Junior Time Scale is normally two years, subject to the Rules and Government instructions.

5. Sanctioned Strength under the 2024 Schedule

Total sanctioned IRMS duty posts: 8,458, comprising:

  • Eight sub-cadre totals: 8,429

  • HAG+ ex-cadre posts: 29

  • Grand Total: 8,458

The sub-cadre-wise sanctioned strength is:

SN

Sub-Cadre

Strength

1

Civil Engineering

1961

2

Mechanical Engineering


1356

3

Traffic

1101

4

Electrical Engineering

1078

5

S & T 

971

6

Accounts

828

7

Stores

653

8

Personnel

481


Total 

8429


Note: These figures represent sanctioned duty posts under the Rules; they should not be described as the actual number of serving officers.

6. Main Objectives of IRMS Reform

  • To reduce departmentalism and align officers with the overall organisational interest of Indian Railways.

  • To promote cohesive and coordinated working among different functional domains.

  • To expedite decision-making and promote rational, organisation-wide decisions.

  • To create a coherent vision for modernisation, safety, speed, passenger service and business development.

  • To reorganise the Railway Board on functional rather than purely departmental lines.

  • To streamline Railway Board functions and strengthen field units.

  • To retain domain knowledge while preparing officers for general-management responsibilities at senior levels.

7. Railway Board Reorganisation

  • The 2019 approved model reorganised the Railway Board on functional lines under the Chairman, Railway Board and Chief Executive Officer, with four functional Members.

  • The four functional areas were Infrastructure; Operations and Business Development; Traction and Rolling Stock; and Finance.

  • As part of the review, Director-and-above posts in the Railway Board were reduced from 210 to 160 in the first stage and further to 142.

  • The reform aimed to streamline Board-level functions and move appropriate responsibilities closer to field units.

8. Backdrop of the Reform

The official Cabinet release specifically cited the following reform committees as having recommended unification or related structural reform:

  • Prakash Tandon Committee - 1994

  • Rakesh Mohan Committee - 2001

  • Sam Pitroda Committee - 2012

  • Bibek Debroy Committee - 2015

The reform also followed discussions at the two-day “Parivartan Sangoshthi” held in New Delhi on 7 and 8 December 2019.

9. Practical Interpretation

  • IRMS does not mean that technical and non-technical domain expertise has disappeared. The current Rules retain eight domain sub-cadres.

  • The intended change is broader organisational integration: officers develop domain expertise but become eligible for wider general-management responsibilities as they progress.

  • For examination purposes, distinguish clearly between the 2019 Cabinet approval, the 2022 legal constitution of the Service, and the 2024 recruitment/sub-cadre framework.

10. Current Position as on June, 2026

  • The Railway Board Management Services portal lists recruitment indents for IRMS through both CSE-2026 and ESE-2026, confirming that both examination channels are presently in operation.

  • The ESE-2026 indent distributes 225 vacancies: Civil 75, Mechanical 40, Electrical 50, Signal and Telecommunication 40, and Stores 20.

  • Vacancy figures are examination-cycle specific and should not be treated as permanent provisions of the IRMS Rules.

11. Examination-Relevant One-liners

  • Correct expansion: Indian Railway Management Service.

  • Cabinet approval date: 24 December 2019.

  • Formal creation date: 9 February 2022.

  • IRMS (Group A) Rules notification: 15 February 2022 - G.S.R. 119(E).

  • Current major amendment: 9 October 2024 - G.S.R. 627(E).

  • Number of IRMS sub-cadres: 8.

  • CSE sub-cadres: Traffic, Personnel and Accounts.

  • ESE sub-cadres: Civil, Electrical, Mechanical, Signal and Telecommunication, and Stores.

  • Junior Time Scale recruitment ratio: 50% direct recruitment and 50% promotion.

  • Current sanctioned duty posts under the 2024 Schedule: 8,458.

  • Old Indian Railway Medical Service renamed as Indian Railway Health Service on 22 April 2020.

  • Director-and-above Railway Board posts reduced: 210 → 160 → 142.

  • Officially cited reform committees: Prakash Tandon, Rakesh Mohan, Sam Pitroda and Bibek Debroy.

Tuesday, July 7, 2026

FIRR, EIRR & MEIRR - Differences in Railway Project Appraisal

                                               FIRR, EIRR & MEIRR

Differences in Railway Project Appraisal

Source: Indian Railway Finance Code, Volume I, Chapter II; Annexure I — Railway Project Economic Appraisal Framework Note.

In simple terms: FIRR examines the return to the Railways, EIRR examines the return to the economy, and MEIRR extends economic appraisal to capture wider economic, social and Railway-network effects more comprehensively.


Point of Comparison

FIRR

EIRR

MEIRR

Full form

Financial Internal Rate of Return

Economic Internal Rate of Return

Modified Economic Internal Rate of Return

Basic question

Is the project financially remunerative to Indian Railways?

Is the project beneficial to the economy and society as a whole?

What is the comprehensive economic return after considering wider economic, social and Railway-network effects?

Viewpoint

Railway administration / project entity

National economy and society

National economy, society and the Railway network

Nature of appraisal

Financial appraisal

Economic appraisal

Broader and modified economic appraisal

Main cash inflows / benefits

Fare and freight earnings, non-fare revenue, expenditure savings and other direct financial gains

Quantifiable economic benefits such as travel-time savings, freight-time savings, vehicle-operating-cost savings, accident reduction, infrastructure-maintenance savings, employment and emission benefits



EIRR benefits plus wider network effects such as Railway-network decongestion, reduction in delays, better travel-time reliability and increase in Railway throughput

Costs considered

Actual project investment, operation and maintenance expenditure and other financial cash outflows

Economic cost of resources used, after applying prescribed economic conversion factors where required

Economic costs together with a more comprehensive assessment of economic, social and network consequences

Treatment of taxes, subsidies and market distortions

Generally reflected in the actual financial cash flows of the project

Financial prices may be adjusted to represent the real cost to the economy

Follows economic-cost principles and additionally captures wider network and social impacts 




Main output

Financial IRR — the discount rate at which the financial Net Present Value becomes zero

Economic IRR — the discount rate at which the Economic Net Present Value becomes zero

A modified economic return measure used for comparing wider impacts at different levels before an investment decision

Typical interpretation

A higher FIRR indicates a financially stronger project for the Railways

A project may have a low FIRR but a satisfactory EIRR because society receives benefits beyond Railway earnings

A project may gain additional justification when benefits spread across the Railway network, regions and users beyond the immediate project corridor

Illustrative example

Additional freight earnings and savings in train-operation costs from a doubling project

Savings in passenger time, road vehicle costs, accidents, fuel use and emissions due to diversion from road to rail

EIRR benefits plus decongestion of connected routes, increased network throughput and improved reliability across adjoining sections

Examination keyword

Return to Railways

Return to economy

Comprehensive economic, social and network return



Important Examination Note


  • FIRR and EIRR are distinct measures: FIRR is based on the project’s financial cash flows, whereas EIRR is based on economic costs and benefits to society.

  • The Railway Project Economic Appraisal Framework states that Indian Railways is shifting from the existing EIRR-based assessment to the more comprehensive MEIRR approach to capture economic and social network impacts.

  • MEIRR in this Railway context should not be confused with MIRR — Modified Internal Rate of Return — used in general corporate finance.

One-line Memory Aid

Acronym

Expansion

Explanation

FIRR

Financial Internal Rate of Return

Railway’s financial return

EIRR

Economic Internal Rate of Return

Economy’s return  

MEIRR 

Modified Economic Internal Rate of Return

Wider economic + social + network return (Railway)


Practical Interpretation

  • A commercially strong project normally shows a satisfactory FIRR because direct Railway earnings and savings are adequate.

  • A socially desirable project may have a weak FIRR but a satisfactory EIRR when benefits to passengers, freight users and the economy are counted.

  • MEIRR is intended to avoid viewing a project in isolation; it also examines how the intervention affects connected routes, network capacity, reliability and wider development.

Likely Examination Questions

1. Which measure examines direct financial return to Indian Railways?

Answer: FIRR.

2. At what discount rate does Economic Net Present Value become zero?

Answer: EIRR.

3. Which approach captures economic, social and Railway-network impacts more comprehensively?

Answer: MEIRR.

****