Designed to help the candidates appearing the Appendix 3, LDCE, 70% etc of Railway Accounts
Tuesday, December 30, 2025
Appendix2 Exam 2025 Question Papers & Key
GRP Question Paper with Key
Bookkeeping, Reasoning & English Question Paper without Key
Key - Bookkeeping, Reasoning & English
Bookkeeping, Reasoning & English Question Paper with Key
Types of Contracts - Works, Services & Stores - Definitions & Differences
Tenders & Contracts: Differences between Services, Works & Stores
Services → Skill or expertise hired - Any subject matter of procurement otherthan Goods or Works - Skill
Works → Construction or execution as per drawings - The work contemplated for delivery of services as per drawings & schedules set forth in the Bid forms & required to be executed according to the specifications. - Structure
Goods / Stores → Physical items purchased and ownership transferred - Contract for sale of goods is a Contract whereby the seller transfers or agrees to transfer teh property in goods to the buyer for a price. - Supply
Our Channel (for study material)
Thursday, December 25, 2025
Information Technology - Personal Computers - GM Powers
IT POWERS – RAILWAY BOARD
Authority: Railway Board letter No. 2006/C&IS/Oth./Delegation of Powers/36 (Original 10.12.2008 – amended up to Dec-2025)
1. PROCUREMENT OF PCs
| Authority | Power / Limit |
|---|---|
| GM | No limit on number of PCs |
| PHOD / DRM / CHOD / DG / Head of Unit | Max 10 PCs per FY (additional account) |
| CTIs | As per delegated powers |
Important figures & rules
Replacement → After codal life
(RB letter 2022/AC-II/21 dated 24.03.2022)Cost ceiling (RB Office) → ₹55,000 per PC
(CPU + TFT Monitor)Procurement mode → GeM portal mandatory
Warranty → Minimum 3 years
Software → Licensed, separate copy per PC
Finance concurrence → Required
2. LOCAL AREA NETWORK (LAN) INFRASTRUCTURE
| Authority | Power |
|---|---|
| GM | Up to ₹5 crore |
| DRM / others | No powers under PH-17 |
Preferably secured wireless LAN
Charged as works under PH-17
3. IT APPLICATIONS (PRS / UTS / FOIS etc.)
| Item | Limit / Rule |
|---|---|
| Sanctioning authority | GM |
| Financial limit | ₹5 crore |
| Plan Head | PH-17 (Computerization) |
| Network | RailNet to be used |
| Accountal | Capital |
| Authority | RB letter 2014/F(X)II/10/6-Pt(1) dated 08.05.2024 |
4. AMC – HARDWARE & SOFTWARE
| Authority | Powers |
|---|---|
| GM | Full Powers |
| PHOD / DRM / CHOD | Full Powers |
| SAG (Independent charge) | Full Powers |
AMC charges → Revenue
Warranty preference → 3 years
Finance concurrence → Required
5. PRINTERS & PERIPHERALS
Laser printers liberalized
Separate printer for every PC → Discouraged
Duplex printers preferred
Shared printers encouraged (esp. non-gazetted staff)
6. PURCHASE WITHOUT QUOTATION
| Rule | Limit |
|---|---|
| GFR 2017 – Rule 154 | ₹50,000 per occasion |
Requires certificate of:
Reasonable price
Required quality
Reliable supplier
7. RAILNET & SECURITY
All PCs → RailNet mandatory
Exception → Specific approval of GM / DRM
Security & cybersecurity compliance compulsory
8. PRS / UTS / FOIS – CRITICAL SYSTEMS
Treated at par with Railway traffic communication
24×7 operation mandatory
Breakdowns → Highest urgency
Restoration through communication networks permitted
9. NOMINATED IT OFFICERS
| Jurisdiction | Officer |
|---|---|
| Zonal HQ | Sr. EDPM |
| Divisions | Sr. EDPM / DRM nominee |
| PUs / Units | Sr. EDPM / Unit nominee |
| PRS/UTS/NTES/PMS | CCM/PM |
| FOIS/ICMS/CMS/COA | CFTM |
10. FINANCE & ISSUE AUTHORITY
Issued with Finance Directorate concurrence
Digitally signed by Director ME (C&IS)
Date: 19-12-2025
ULTIMATE EXAM TAKEAWAY
- GM = maximum IT powers
- ₹5 crore (LAN & IT works)
- ₹55,000 per PC
- GeM mandatory
- AMC = Full powers
- ₹50,000 = GFR purchase without quotation
Wednesday, December 24, 2025
Vote of Credit
Tuesday, December 23, 2025
GSTIN – Goods and Services Tax Identification Number
GSTIN – Goods and Services Tax Identification Number
GSTIN is a 15-digit unique identification number allotted to every registered taxpayer under the Goods and Services Tax (GST) system in India. It helps in identifying businesses and ensuring transparency in tax compliance.
Each GSTIN is structured as follows: Format Example: 29ABCDE1234F1Z5
Segment | Digits | Description |
State Code | 1–2 | First two digits represent the state code (e.g., 27 for Maharashtra, 29 for Karnataka). |
PAN Number | 3–12 | Next ten digits are the Permanent Account Number (PAN) of the taxpayer. |
Entity Number | 13 | Thirteenth digit identifies the number of registrations on the same PAN in a state. |
Default Alphabet | 14 | Usually 'Z', reserved for future use. |
Check Code | 15 | Alphanumeric digit for error detection/validation. |
Example Explanation: GSTIN: 29ABCDE1234F1Z5
29 – Karnataka (State Code)
ABCDE1234F – PAN of the business
1 – First registration of this PAN in Karnataka
Z – Default value
5 – Checksum digit
Friday, December 12, 2025
LDCE 2025-26 Exam Notification - Calendar
Thursday, December 4, 2025
MCQ on AOM Group B Exam by Shri Raghuram, Chief Instructor/ZRTI/SC/SCR
Click for AOM MCQ Guide 2025 December
Author's Message
Good evening Sir
Kindly post the updated material which I am sharing now.
I have prepared this material with sole intention of updating knowledge of Operating staff. I do not expect any remuneration for this. My name as the author of this book should not be changed. This book should not be utilized for sale. It should be shared to the aspirant free of cost.
With regards
Raghuram/Chief Instructor/ZRTI/MLY
Dated: 5th December, 2025
Message of Appreciation
We sincerely appreciate Shri Raghuram, Chief Instructor (Operating), ZRTI/SC/SCR for preparing structured study material for the AOM/ATM CBE – December 2025.
The content is accurate, well-organized, and aligned with the examination pattern, covering all major subjects with clarity and focus.
His effort will be valuable for all candidates.
Wednesday, December 3, 2025
17 Zonal Railways as on 3rd December, 2025
17 Zonal Railways - as on 03rd December, 2025
Present Status as on 3rd December 2025 : Indian Railways has only 17 Zonal Railways
Confusion often arises due to:
• Konkan Railway
• Proposed South Coast Railway (SCoR)
The factual position is given below.
Konkan Railway is NOT a Zonal Railway.
It is a Government of India Undertaking jointly owned by Indian Railways + Maharashtra, Karnataka, Kerala & Goa State Governments
It functions independently.
Hence, it is not counted as a zonal railway.
South Coast Railway (SCoR) – Not Yet a Legal Zone
South Coast Railway has been announced but:
Its “appointed day” has NOT been notified.
Without the appointed day, the zone has no legal existence.
Therefore, South Coast Railway is not yet counted as a Zonal Railway.
Meaning of "Appointed Day" (New Railway Zones)
The date mentioned in the Gazette Notification.
Issued under Section 3(4) of the Railways Act, 1989.
From this date:
• Divisions transfer
• Assets and staff shift
• Jurisdiction changes
Operational work may start later, but legal birth occurs only on the appointed day.
FINAL CONCLUSION
✅ Number of Zonal Railways as of Today i.e., 3rd December, 2025 are 17 Only
Konkan Railway = PSU, not zone
South Coast Railway = announced, but not legally created
17 Zonal Railways as on 3rd December, 2025
S.No | Zonal Railway | Headquarters |
1 | Central Railway (CR) | Mumbai |
2 | Eastern Railway (ER) | Kolkata |
3 | Northern Railway (NR) | New Delhi |
4 | North Eastern Railway (NER) | Gorakhpur |
5 | Northeast Frontier Railway (NFR) | Maligaon (Guwahati) |
6 | North Western Railway (NWR) | Jaipur |
7 | North Central Railway (NCR) | Prayagraj |
8 | Southern Railway (SR) | Chennai |
9 | South Central Railway (SCR) | Secunderabad |
10 | South Eastern Railway (SER) | Kolkata |
11 | South Western Railway (SWR) | Hubballi |
12 | Western Railway (WR) | Mumbai |
13 | West Central Railway (WCR) | Jabalpur |
14 | East Central Railway (ECR) | Hajipur |
15 | East Coast Railway (ECoR) | Bhubaneswar |
16 | South East Central Railway (SECR) | Bilaspur |
17 | Metro Railway, Kolkata (MR) | Kolkata |
Conclusion:
As of today(3rd December, 2025) , Indian Railways has only 17 Zonal Railways.
Konkan Railway is a Govt of India Undertaking and South Coast Railway (SCoR) is not yet a legal zone due to absence of Gazetted appointed day.



