Railway Accounts Department Examinations

Showing posts with label 2025. Show all posts
Showing posts with label 2025. Show all posts

Thursday, August 6, 2026

IRS Conditions of Contract - 2025 - Procurement of Goods - Bilingual

 




IRS - Indian Railway Standard Conditions of Contract - Procurement of Goods - 

Click the link below


IRS Conditions of Contract, 2025


What: Indian Railway Standard (IRS) Conditions of Contract, 2025 are the standard contractual conditions governing the procurement and supply of goods / Stoes by Indian Railway units.

Issued by: Railway Board, Ministry of Railways.

Authority: Railway Board letter No. 2024/RS(G)/779/11 dated 11 September 2025.

Replaced: IRS Conditions of Contract, September 2022 Version 1.0.

Main purpose: The conditions regulate the relationship between Indian Railways as the Purchaser and the supplier as the Contractor, mainly after the contract or Purchase Order has been formed.

Important matters covered

  • Contract documents and their order of precedence

  • Scope of supply and amendment of contract

  • Security Deposit

  • Inspection, testing and acceptance of stores

  • Delivery period and extension of delivery

  • Delay, breach and termination of contract

  • Risk purchase and recovery of damages

  • Warranty obligations and replacement of defective goods

  • Packing, marking and transportation

  • Payment terms and statutory deductions

  • Subcontracting and assignment

  • Indemnity and intellectual-property responsibility

  • Force majeure

  • Examination of contractors’ books and records

A contractor failing to rectify or replace warranty-rejected goods within 60 days, or another period specified in the contract, commits a breach of contract.

Important exclusions

The following are not incorporated in IRS Conditions 2025 and must be included separately in the tender document wherever applicable:

  • Import or Global Tender conditions

  • Machinery and Plant procurement conditions

  • Joint Venture or Consortium conditions

  • Goods and Services Tax provisions during tender evaluation

  • Price Variation Clause

  • Public Procurement (Preference to Make in India) conditions

  • Dispute-resolution provisions

Practical interpretation

IRS Conditions 2025 mainly govern the post-contract stage—from placement of the Purchase Order until delivery, inspection, payment, warranty completion or termination. Conditions relating to bidding and tender evaluation must generally be prescribed separately in the tender documents.

Examination relevance

  • IRS: Indian Railway Standard

  • Applicable primarily to: Procurement of goods/stores

  • Effective document date: 11 September 2025

  • Supersedes: IRS Conditions, September 2022

  • Dispute-resolution clause: Not included; to be issued separately

  • Warranty defect rectification/replacement: normally within 60 days after notification

Do not confuse IRS Conditions for goods procurement with the General Conditions of Contract (GCC) mainly used for Railway works and service contracts.


भारतीय रेल मानक संविदा शर्तें, 2025

क्या: भारतीय रेल मानक (Indian Railway Standard—IRS) संविदा शर्तें, 2025 भारतीय रेल इकाइयों द्वारा माल/भंडार की खरीद और आपूर्ति से संबंधित मानक संविदा शर्तें हैं।

किसके द्वारा जारी: रेलवे बोर्ड, रेल मंत्रालय।

प्राधिकार: रेलवे बोर्ड का पत्र संख्या 2024/RS(G)/779/11 दिनांक 11 सितम्बर 2025

प्रतिस्थापित: IRS संविदा शर्तें, सितम्बर 2022—संस्करण 1.0

मुख्य उद्देश्य

ये शर्तें मुख्यतः संविदा अथवा क्रय आदेश (Purchase Order) बनने के बाद भारतीय रेल को क्रेता और आपूर्तिकर्ता को ठेकेदार मानते हुए दोनों के बीच संबंधों को नियंत्रित करती हैं।

इसमें शामिल प्रमुख विषय

  • संविदा दस्तावेज और उनकी प्राथमिकता का क्रम

  • आपूर्ति का कार्यक्षेत्र और संविदा में संशोधन

  • सुरक्षा जमा

  • भंडार का निरीक्षण, परीक्षण और स्वीकृति

  • आपूर्ति अवधि और उसका विस्तार

  • विलंब, संविदा-उल्लंघन और संविदा समाप्ति

  • जोखिम खरीद और क्षतिपूर्ति की वसूली

  • वारंटी दायित्व और दोषपूर्ण माल का प्रतिस्थापन

  • पैकिंग, अंकन और परिवहन

  • भुगतान की शर्तें और वैधानिक कटौतियां

  • उप-ठेका और संविदा का हस्तांतरण

  • क्षतिपूर्ति तथा बौद्धिक संपदा संबंधी दायित्व

  • अप्रत्याशित एवं अनियंत्रित परिस्थितियां (Force Majeure)

  • ठेकेदार की लेखा-पुस्तकों और अभिलेखों की जांच

यदि ठेकेदार सूचना दिए जाने के बाद वारंटी में अस्वीकृत माल के दोषों को 60 दिनों अथवा संविदा में निर्धारित किसी अन्य अवधि के भीतर ठीक या प्रतिस्थापित नहीं करता है, तो इसे संविदा का उल्लंघन माना जाएगा।

महत्वपूर्ण अपवर्जन

निम्नलिखित विषय IRS संविदा शर्तें, 2025 में शामिल नहीं हैं। आवश्यकता होने पर इनके लिए अलग शर्तें निविदा दस्तावेज में शामिल करनी होंगी:

  • आयात अथवा वैश्विक निविदा संबंधी शर्तें

  • मशीनरी एवं संयंत्र खरीद संबंधी शर्तें

  • संयुक्त उद्यम अथवा कंसोर्टियम संबंधी शर्तें

  • निविदा मूल्यांकन के दौरान वस्तु एवं सेवा कर संबंधी प्रावधान

  • मूल्य परिवर्तन खंड

  • सार्वजनिक खरीद (मेक इन इंडिया को वरीयता) संबंधी शर्तें

  • विवाद समाधान संबंधी प्रावधान

व्यावहारिक अर्थ

IRS संविदा शर्तें, 2025 मुख्यतः संविदा-उपरांत चरण पर लागू होती हैं—क्रय आदेश जारी होने से लेकर आपूर्ति, निरीक्षण, भुगतान, वारंटी पूरी होने अथवा संविदा समाप्त होने तक।

बोली और निविदा मूल्यांकन से संबंधित शर्तें सामान्यतः निविदा दस्तावेजों में अलग से निर्धारित की जानी चाहिए।

परीक्षा के लिए महत्वपूर्ण तथ्य

  • IRS: Indian Railway Standard—भारतीय रेल मानक

  • मुख्यतः लागू: माल/भंडार की खरीद पर

  • दस्तावेज की तारीख: 11 सितम्बर 2025

  • किसे प्रतिस्थापित किया: IRS संविदा शर्तें, सितम्बर 2022

  • विवाद समाधान खंड: शामिल नहीं; अलग से जारी किया जाना है

  • वारंटी दोष का सुधार/प्रतिस्थापन: सूचना के बाद सामान्यतः 60 दिनों के भीतर

माल/भंडार की खरीद पर लागू IRS संविदा शर्तों को रेलवे निर्माण कार्यों और सेवा संविदाओं में मुख्यतः प्रयुक्त सामान्य संविदा शर्तों (General Conditions of Contract—GCC) से भ्रमित नहीं करना चाहिए।

Friday, October 10, 2025

Summary - Railway Services (Implementation of National Pension System) Rules, 2025

 

Railway Services (Implementation of National Pension System) Rules, 2025



Summary  

1. Applicability

  • Applies to Railway servants appointed on or after 01.01.2004 on a substantive/regular basis.

  • Not applicable to casual, contractual, contingency-paid staff, or those retained under the 1993 Pension Rules.


2. Key Concepts

  • NPS: Defined contribution pension scheme under PFRDA Act, 2013.

  • Subscriber: Railway employee enrolled under NPS.

  • PRAN: 16-digit Permanent Retirement Account Number allotted by CRA.

  • Emoluments: Basic Pay + DA (+ NPA for doctors).

  • Contributions:

    • Employee – 10% of emoluments.

    • Government – 14% of emoluments.

  • CRA: Central Recordkeeping Agency maintains accounts and records.


3. Registration and PRAN Process

  • Mandatory for all new entrants.

  • Sequence:

    1. Employee submits registration & option forms.

    2. Head of Office verifies → forwards to DDO → PAO → CRA.

    3. PRAN generated within 9 working days of joining.

  • Delays attract PPF-rate interest and administrative accountability.


4. Contributions & Special Cases

  • Leave with pay: Contributions continue.

  • Leave without pay: No contribution.

  • Suspension: Optional contribution; Govt matches if employee contributes.

  • Arrears: Contributions on arrears at the time of disbursement.

  • Foreign Service/Deputation: NPS continues normally.

  • Delays: Interest at PPF rate; responsibility fixed for administrative lapses.


5. Option for Death/Disability Benefits

Each employee must exercise Option Form 1 at joining (or soon after 2025 notification):

  • Option A: Benefits under Railway Pension Rules, 1993 / Extraordinary Pension Rules.

  • Option B: Benefits under NPS.

  • Can revise anytime before retirement.

  • Default:

    • Death/invalidity within 15 years → Old Pension Rules.

    • After 15 years → NPS route.

  • If no eligible family → revert to NPS corpus payment.


6. Retirement Provisions

  • Superannuation: NPS exit – withdraw up to 60% lump sum, purchase annuity with rest (as per PFRDA norms).

  • Voluntary Retirement: Allowed after 20 years’ service with 3 months’ notice.

  • Premature Retirement (Public Interest): Treated as normal NPS retirement.

  • SVRS (Surplus cases): Eligible for both NPS benefits + ex-gratia.

  • Deferment Option: Can continue/defer withdrawals post-retirement per PFRDA rules.


7. Resignation / Termination

  • Resignation: Treated as pre-retirement exit. Withdrawal after 90 days.

  • Resignation to join another Govt NPS job: PRAN continues (no withdrawal).

  • Dismissal/Removal: Forfeiture of pension, but NPS corpus payable.

  • Withdrawal of resignation: Allowed within 90 days under specified conditions.


8. Disability / Invalidation

  • Medical Board must certify incapacity.

  • If disability covered under RPwD Act, 2016, employee may be retained in alternate duty.

  • Benefits depend on Option Form:

    • Opted for 1993 Rules → gets Invalid/Disability Pension; Govt share in NPS reverts to Govt; employee share paid as lump sum.

    • Opted for NPS → gets full NPS corpus (lump sum + annuity).

  • Injury on Duty: If opted for Extraordinary Pension, processed under those rules; otherwise, NPS benefits apply.


9. Death in Service

  • If opted Old Pension Scheme:

    • Family Pension + Death Gratuity under 1993 Rules.

    • Govt share in NPS reverts to Govt; employee share paid to nominee/heir.

  • If opted NPS:

    • Family receives entire NPS corpus (100% withdrawal permitted).

  • Default:

    • Death <15 years’ service → Old Pension benefits.

    • Death >15 years → NPS benefits.

  • Double benefits not allowed.


10. Administrative Provisions

  • HOO/PAO/DDO Responsibilities: Ensure timely registration, deduction, and transfer.

  • Retirement Preparations:

    • Maintain quarterly list of retirees (12–15 months ahead).

    • Obtain “No Demand Certificate” (NDC) 1 year before retirement.


  • Forms for Processing:

    • Form 4-A (Retirement/VR)

    • Form 4-B (Technical Resignation)

    • Form 4-C (Resignation/Compulsory Retirement)

    • Form 4-D (Invalidation)

    • Form 4-E (Death).

  • Relaxation & Interpretation: Ministry of Railways with DoP&PW concurrence.

  • Repeal: Earlier circulars on NPS implementation in Railways superseded.


11. Essence of Rules

✅ NPS becomes statutory framework for all post-2004 recruits.
✅ Ensures timely registration, accountability, and defined process for each exit scenario.
✅ Balances between NPS flexibility and Old Pension safeguards for death/disability.
✅ Strengthens financial discipline and protection of employee interests.




Monday, August 18, 2025

2025 CBT 70% Question Papers Merged - First Batch, Second Batch & Supplementary

 





AEN                                                           AOM                                      AFA                                               

  APO                                                        AME                                       AEE 


ASTE                                                      ACM

 


Will upload AMM Question papers. The above documents provided by Shri Suraj, SSE/Electrical/Mumbai/CR