Railway Accounts Department Examinations

Tuesday, September 30, 2025

Appendix2 of IREM

APPENDIX 2

QUALIFYING EXAMINATION FOR PROMOTION ABOVE ACCOUNTS CLERKS OF THE ACCOUNTS DEPARTMENT UP TO AND INCLUDING THE RANK OF ACCOUNTS ASSISTANTS

1. There shall be 2 objective mandatory papers for Appendix II (IREM) Examination with following syllabus;

a. Elementary Book Keeping, English comprehension and Reasoning.

b. General Rules and Procedure ( Covering all areas i.e. Traffic Accounts, General Expenditure, Stores and Workshop, Books and Budget etc.)

2. Forty percent of the maximum marks in each subject will be required to secure a pass. This has effect from the examination held in November 1956 onwards.

3. a. The examination shall be conducted in CBT mode in coordination with the Examination Conducting Agency (ECA) engaged through RRB.

b. The examination shall be conducted through a single Nodal Railway for a colander cycle. The Nodal shall be decide by the Railway Board for each calendar year.

Authority: Railway Board's letter no. 2025/ACII/2012e3493745 dated 02.07.25

(a). Ordinarily no Railway servant will be permitted to take the examination more than five chances for Appendix 2 IREM Examinations but the FA&CAO/General Managers are delegated with powers to grant additional chances to the candidates appearing in the aforesaid examinations as detailed below:-

Particulars of Exam.	Normal chances	Permission may be granted by FA&CAO	Permission may be granted by GM	Railway Board
Examination for promotion beyond Accounts Clerks (as laid down in this Appendix)	5	6th to 8th chance	9th and 10th chance.	No reference will be made to Board for chance beyond 10th chance.

Note: This Sub Rule is not applicable to directly recruited JAAs who are required to pass Appendix II examination in two chances/ within three years of their joining service as JAAs failing which their services are liable to be terminated. However, the request for grant of a third chance, on the specific recommendation of the FA&CAO, may be granted by the G.M., to be availed of within total span of four years of joining service as JAAs before action to terminate their services is taken.”

(Authority: Railway Board’s letter No. 2004/AC-II/20/5 dated 20.10.2004)

(b) No railway servant, who has less than six months service in a Railway Accounts Office or who has not a reasonable chance of passing the examination will be allowed to appear in the examination prescribed in this Appendix. In exceptional circumstances the condition regarding six months minimum service may be waived by the General Manager.

(c) Temporary railway servants may be permitted to sit for the examination, but it should be clearly understood that the passing of this examination will not give them a claim for absorption in the permanent cadre.

(d) A candidate who fails in the examination but shows marked excellence by obtaining not less than 50% in any subject may be exempted from further examination in that subject in subsequent examinations.

4 (e) The permission accorded to a candidate to appear in the examination counts as a chance availed of even if the candidate does not actually sit for the examination unless an application from the candidate is received by the General Manager each year for withdrawal from the examination and is accepted by the General Manager.

4 (f) In the case of candidates prevented from appearing in the Appendix-2 (IREM) examination owing to circumstances beyond their control, an application for exemption from counting the permission granted as a chance availed of should be made to the General Manager within a fortnight from the last date of the examination supported by certificates (Medical Certificates conforming to the Rules in Chapter 5 of Indian Railway Medical Manual, Vol. I) obtained by them before the termination of the examination.

(Authority: Railway Board’s letter No. 2004/AC-II/20/5 dated 20.10.2004)

5. No alteration shall be made in these rules without the prior sanction of the Railway Board.

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NPS - Non-Government Secotr

NPS - Non Govt Sector

NPS stands for National Pension System
Multiple Scheme Framework (MSF) introduced by PFRDA for non-government NPS subscribers.
Subscribers can now hold multiple schemes under one PRAN (earlier only one scheme).
100% equity allocation allowed in high-risk variant (earlier 75% cap).
Schemes can be persona-based (e.g., for women, self-employed, digital economy workers).
Vesting period of new MSF schemes fixed at 15 years (earlier till age 60 for common schemes).
Exit rules revised – early exit possible after 15 years; corpus withdrawal flexibility enhanced.
Normal exit proposal: 80% lump sum + 20% annuity (earlier 60% lump sum + 40% annuity).
Small corpus withdrawal limit raised (₹5 lakh → ₹12 lakh).
Premature withdrawal limit raised (₹2.5 lakh → ₹4 lakh).
Partial withdrawals allowed, calculated as a % of corpus at time of request.
Entry/continuation age increased (up to 85 years).
Loans against NPS now allowed (earlier not permitted).
Frequency of partial withdrawals increased (3 times → 6 times).
Total charges capped at 0.30% of AUM per year; incentive for Pension Funds attracting >80% new subscribers.
Exposure draft open for comments; final rules will follow.

PFRDA ने गैर-सरकारी NPS ग्राहकों के लिए Multiple Scheme Framework (MSF) लागू किया।
अब एक PRAN पर सदस्य कई योजनाएँ रख सकेंगे (पहले केवल एक योजना संभव थी)।
100% इक्विटी निवेश की अनुमति उच्च जोखिम वाले विकल्प में (पहले सीमा 75%)।
योजनाएँ व्यक्ति-आधारित बनाई जा सकती हैं (जैसे महिलाओं, स्वरोजगार, डिजिटल क्षेत्र के लिए)।
नई MSF योजनाओं की वेस्टिंग अवधि 15 वर्ष तय (पहले 60 वर्ष की आयु तक)।
निकासी नियम बदले – 15 वर्ष बाद ही आंशिक निकासी संभव, लचीले विकल्प उपलब्ध।
सामान्य निकासी प्रस्ताव: 80% लम्पसम + 20% वार्षिकी (पहले 60% लम्पसम + 40% वार्षिकी)।
छोटे कॉर्पस की निकासी सीमा बढ़ी (₹5 लाख → ₹12 लाख)।
पूर्वकालिक निकासी सीमा बढ़ी (₹2.5 लाख → ₹4 लाख)।
आंशिक निकासी अब कॉर्पस के प्रतिशत के आधार पर होगी।
प्रवेश/निरंतरता की अधिकतम आयु अब 85 वर्ष।
अब NPS के विरुद्ध ऋण की सुविधा भी उपलब्ध।
आंशिक निकासी की आवृत्ति बढ़ी (3 बार → 6 बार)।
कुल शुल्क सीमा AUM का 0.30% प्रति वर्ष; PFs को नए ग्राहकों पर अतिरिक्त प्रोत्साहन।
यह केवल प्रस्तावित मसौदा है; अंतिम नियम बाद में अधिसूचित होंगे।

📌 Appendix3 Academy

Monday, September 29, 2025

Vote of Credit

Meaning: A Vote of Credit is a special type of grant made by Parliament to meet unexpected or unforeseen expenditure, especially arising from situations like war, natural calamities, or national emergencies.

Key Features

Unlike a regular Vote on Account (which is for routine expenditure until the budget is passed), the Vote of Credit has no fixed limit.
It is meant for extraordinary needs where the demand cannot be stated with precision in advance.
The government obtains Parliament’s approval by presenting a demand in the form of a Vote of Credit.

Purpose

Provides the executive with flexibility to act quickly in emergency situations without waiting for the normal budgetary process.
Ensures parliamentary control is still exercised, as approval is sought even if detailed estimates are not possible.

Example: During a war situation, the government may require urgent defense expenditure which cannot wait for the normal budget discussion. In such a case, a Vote of Credit is sought.

Vote of Credit

अर्थ: ऋण प्रस्ताव संसद द्वारा दिया जाने वाला एक विशेष प्रकार का अनुदान है जो अप्रत्याशित या अप्रत्याशित व्यय, विशेष रूप से युद्ध, प्राकृतिक आपदाओं या राष्ट्रीय आपात स्थितियों से उत्पन्न होने वाले व्यय को पूरा करने के लिए दिया जाता है।

मुख्य विशेषताएँ

नियमित लेखानुदान (जो बजट पारित होने तक नियमित व्यय के लिए होता है) के विपरीत, ऋण प्रस्ताव की कोई निश्चित सीमा नहीं होती है।

यह असाधारण आवश्यकताओं के लिए होता है जहाँ माँग को पहले से सटीक रूप से नहीं बताया जा सकता।

सरकार ऋण प्रस्ताव के रूप में माँग प्रस्तुत करके संसद की स्वीकृति प्राप्त करती है।

उद्देश्य

कार्यपालिका को सामान्य बजटीय प्रक्रिया की प्रतीक्षा किए बिना आपातकालीन स्थितियों में शीघ्रता से कार्य करने की लचीलापन प्रदान करता है।

यह सुनिश्चित करता है कि संसदीय नियंत्रण अभी भी बना रहे, क्योंकि विस्तृत अनुमान संभव न होने पर भी अनुमोदन मांगा जाता है।

उदाहरण

युद्ध की स्थिति में, सरकार को तत्काल रक्षा व्यय की आवश्यकता हो सकती है जिसके लिए सामान्य बजट चर्चा का इंतजार नहीं किया जा सकता। ऐसी स्थिति में, ऋण प्रस्ताव मांगा जाता है।