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📍Establishment all Mix 100 MCQs

1. Pay fixation under FR 22 is applicable for:
   A) Leave
   B) Promotion
   C) Pension
   D) Audit
   Answer: B
2. Maximum Earned Leave accumulation:
   A) 240
   B) 300
   C) 180
   D) 360
   Answer: B
3. Pension is maximum:
   A) 40%
   B) 50%
   C) 60%
   D) 100%
   Answer: B
4. GPF interest is:
   A) Monthly
   B) Yearly
   C) Quarterly
   D) Daily
   Answer: B
5. Festival advance is:
   A) Interest-bearing
   B) Interest-free
   C) Loan
   D) Grant
   Answer: B
6. Capital expenditure results in:
   A) Expense
   B) Asset
   C) Loss
   D) Liability
   Answer: B
7. Leave is:
   A) Right
   B) Privilege
   C) Salary
   D) Bonus
   Answer: B
8. Commutation reduces pension by:
   A) 30%
   B) 40%
   C) 50%
   D) 60%
   Answer: B
9. GPF minimum subscription:
   A) 6%
   B) 5%
   C) 10%
   D) 1%
   Answer: A
10. Charged expenditure is:
    A) Voted
    B) Not voted
    C) Optional
    D) Audit
    Answer: B
11. Increment rate:
    A) 2%
    B) 3%
    C) 4%
    D) 5%
    Answer: B
12. Leave salary during HPL:
    A) Full
    B) Half
    C) Double
    D) None
    Answer: B
13. Pension qualifying service:
    A) 5 yrs
    B) 10 yrs
    C) 15 yrs
    D) 20 yrs
    Answer: B
14. Advance recovery starts:
    A) Same month
    B) Next month
    C) After 3 months
    D) Optional
    Answer: B
15. Revenue expenditure is:
    A) Asset
    B) Daily expense
    C) Investment
    D) Loan
    Answer: B
16. Pay matrix introduced in:
    A) 6th CPC
    B) 7th CPC
    C) 5th CPC
    D) 8th CPC
    Answer: B
17. EL credited per half year:
    A) 10
    B) 15
    C) 20
    D) 30
    Answer: B
18. GPF interest type:
    A) Simple
    B) Compound
    C) Fixed
    D) None
    Answer: B
19. Pension starts:
    A) Same day
    B) Next day
    C) After 1 month
    D) After approval
    Answer: B
20. Audit ensures:
    A) Delay
    B) Compliance
    C) Bonus
    D) None
    Answer: B

---

21. Pay ₹60,000 → pension:
    A) 25,000
    B) 30,000
    C) 20,000
    D) 35,000
    Answer: B
22. EL balance 290 → next credit:
    A) 15
    B) 10
    C) 5
    D) 0
    Answer: B
23. GPF ₹1,00,000 @7% → interest:
    A) 5,000
    B) 7,000
    C) 10,000
    D) 8,000
    Answer: B
24. Advance ₹24,000 → 12 months:
    A) 2,000
    B) 1,500
    C) 1,000
    D) 3,000
    Answer: A
25. HPL 40 days → commuted leave:
    A) 20
    B) 40
    C) 80
    D) 10
    Answer: A
26. Pension ₹30,000 → commuted 40%:
    A) 10,000
    B) 12,000
    C) 15,000
    D) 8,000
    Answer: B
27. Remaining pension:
    A) 18,000
    B) 20,000
    C) 15,000
    D) 12,000
    Answer: A
28. Advance ₹60,000 → 20 months:
    A) 3,000
    B) 2,000
    C) 4,000
    D) 5,000
    Answer: A
29. QS 33 yrs → pension proportion:
    A) Full
    B) Half
    C) 30/33
    D) 20/33
    Answer: A
30. Gratuity formula factor:
    A) 1/2
    B) 1/4
    C) 1/3
    D) 1/5
    Answer: B
31. ₹50,000 pay → pension:
    A) 20,000
    B) 25,000
    C) 30,000
    D) 15,000
    Answer: B
32. Advance ₹90,000 → 30 months:
    A) 3,000
    B) 4,000
    C) 2,000
    D) 5,000
    Answer: A
33. EL taken 20 from 100 → balance:
    A) 70
    B) 80
    C) 60
    D) 90
    Answer: B
34. GPF ₹2,00,000 @7%:
    A) 10,000
    B) 14,000
    C) 12,000
    D) 15,000
    Answer: B
35. HPL credited per year:
    A) 10
    B) 20
    C) 30
    D) 15
    Answer: B
36. Advance ₹48,000 → 24 months:
    A) 2,000
    B) 3,000
    C) 4,000
    D) 1,500
    Answer: A
37. Family pension (30%) of ₹80,000:
    A) 20,000
    B) 24,000
    C) 30,000
    D) 40,000
    Answer: B
38. ₹40,000 pay → pension:
    A) 15,000
    B) 20,000
    C) 25,000
    D) 10,000
    Answer: B
39. Advance ₹36,000 → 18 months:
    A) 2,000
    B) 1,500
    C) 3,000
    D) 2,500
    Answer: A
40. GPF ₹3,00,000 @8%:
    A) 20,000
    B) 24,000
    C) 18,000
    D) 22,000
    Answer: B
41. Commuted leave 10 days → HPL used:
    A) 10
    B) 20
    C) 5
    D) 15
    Answer: B
42. EL max encashment:
    A) 240
    B) 300
    C) 180
    D) 360
    Answer: B
43. Advance ₹25,000 → 25 months:
    A) 1,000
    B) 2,000
    C) 1,500
    D) 800
    Answer: A
44. QS 30 yrs → proportion:
    A) 30/33
    B) Full
    C) Half
    D) 20/33
    Answer: A
45. ₹18,000 pay → pension:
    A) 9,000
    B) 8,000
    C) 10,000
    D) 7,000
    Answer: A
46. Interest-free advance repayment:
    A) Principal only
    B) With interest
    C) Double
    D) None
    Answer: A
47. Advance ₹72,000 → 36 months:
    A) 2,000
    B) 3,000
    C) 4,000
    D) 1,500
    Answer: A
48. GPF interest credited:
    A) Monthly
    B) Yearly
    C) Quarterly
    D) Daily
    Answer: B
49. Pension restoration after:
    A) 10 yrs
    B) 15 yrs
    C) 20 yrs
    D) 12 yrs
    Answer: B
50. Leave without pay affects:
    A) Pay
    B) Increment
    C) Both
    D) None
    Answer: C

---

51. Pay fixation ensures:
    A) Equity
    B) Bonus
    C) Delay
    D) Loss
    Answer: A
52. Leave sanction depends on:
    A) Authority
    B) Employee
    C) Audit
    D) Court
    Answer: A
53. Pension is:
    A) Charity
    B) Right
    C) Bonus
    D) Allowance
    Answer: B
54. GPF is:
    A) Loan
    B) Saving
    C) Allowance
    D) Bonus
    Answer: B
55. Advance is:
    A) Grant
    B) Loan
    C) Bonus
    D) Allowance
    Answer: B
56. Expenditure must be:
    A) Authorized
    B) Random
    C) Optional
    D) None
    Answer: A
57. Audit ensures:
    A) Accuracy
    B) Delay
    C) Bonus
    D) None
    Answer: A
58. Capital expenditure creates:
    A) Asset
    B) Expense
    C) Loss
    D) Liability
    Answer: A
59. Revenue expenditure is:
    A) Asset
    B) Expense
    C) Investment
    D) Loan
    Answer: B
60. Pension depends on:
    A) Pay
    B) Service
    C) Both
    D) None
    Answer: C
61. Leave is not a:
    A) Right
    B) Privilege
    C) Benefit
    D) Facility
    Answer: A
62. GPF withdrawal reduces:
    A) Balance
    B) Interest
    C) Both
    D) None
    Answer: C
63. Advance recovery affects:
    A) Net salary
    B) Gross
    C) Both
    D) None
    Answer: A
64. Budget control ensures:
    A) Discipline
    B) Delay
    C) Bonus
    D) None
    Answer: A
65. Pension is paid through:
    A) Bank
    B) Cash
    C) Cheque
    D) Audit
    Answer: A
66. Leave encashment applies to:
    A) EL
    B) CL
    C) HPL
    D) EOL
    Answer: A
67. GPF is compulsory for:
    A) OPS employees
    B) NPS
    C) Private
    D) All
    Answer: A
68. Advance interest ensures:
    A) Cost recovery
    B) Profit
    C) Bonus
    D) None
    Answer: A
69. Expenditure without sanction is:
    A) Valid
    B) Irregular
    C) Capital
    D) Revenue
    Answer: B
70. Audit trail means:
    A) Record
    B) Evidence
    C) Both
    D) None
    Answer: C
71. Pension ensures:
    A) Security
    B) Stability
    C) Both
    D) None
    Answer: C
72. Leave rules ensure:
    A) Welfare
    B) Discipline
    C) Both
    D) None
    Answer: C
73. GPF ensures:
    A) Savings
    B) Security
    C) Both
    D) None
    Answer: C
74. Advance ensures:
    A) Support
    B) Liquidity
    C) Both
    D) None
    Answer: C
75. Expenditure control ensures:
    A) Efficiency
    B) Economy
    C) Both
    D) None
    Answer: C
76. Pay fixation affects:
    A) Pension
    B) Allowances
    C) Both
    D) None
    Answer: C
77. Pension is revised by:
    A) CPC
    B) Audit
    C) Court
    D) None
    Answer: A
78. Leave affects:
    A) Salary
    B) Service
    C) Both
    D) None
    Answer: C
79. GPF interest is:
    A) Govt notified
    B) Bank
    C) Market
    D) None
    Answer: A
80. Advance must be:
    A) Approved
    B) Recorded
    C) Both
    D) None
    Answer: C
81. Expenditure classification ensures:
    A) Control
    B) Clarity
    C) Both
    D) None
    Answer: C
82. Audit checks:
    A) Legality
    B) Regularity
    C) Both
    D) None
    Answer: C
83. Pension is lifelong:
    A) Yes
    B) No
    C) Partial
    D) Conditional
    Answer: A
84. Leave can be denied for:
    A) Work exigency
    B) Personal reason
    C) Audit
    D) Court
    Answer: A
85. GPF is long-term:
    A) Yes
    B) No
    C) Partial
    D) Conditional
    Answer: A
86. Advance recovery continues after:
    A) Transfer
    B) Promotion
    C) Both
    D) None
    Answer: C
87. Expenditure affects:
    A) Budget
    B) Accounts
    C) Both
    D) None
    Answer: C
88. Pay fixation is:
    A) Mandatory
    B) Optional
    C) Flexible
    D) None
    Answer: A
89. Pension errors corrected by:
    A) Audit
    B) Authority
    C) Both
    D) None
    Answer: C
90. Leave records maintained by:
    A) HR
    B) Accounts
    C) Both
    D) None
    Answer: C
91. GPF records audited by:
    A) Audit
    B) Accounts
    C) Both
    D) None
    Answer: C
92. Advance misuse leads to:
    A) Penalty
    B) Recovery
    C) Both
    D) None
    Answer: C
93. Expenditure must follow:
    A) Rules
    B) Sanction
    C) Both
    D) None
    Answer: C
94. Financial propriety ensures:
    A) Economy
    B) Efficiency
    C) Both
    D) None
    Answer: C
95. Pension includes:
    A) DR
    B) Basic
    C) Both
    D) None
    Answer: C
96. Leave system ensures:
    A) Control
    B) Welfare
    C) Both
    D) None
    Answer: C
97. GPF ensures:
    A) Stability
    B) Savings
    C) Both
    D) None
    Answer: C
98. Advance is:
    A) Temporary
    B) Permanent
    C) Both
    D) None
    Answer: A
99. Expenditure audit ensures:
    A) Accuracy
    B) Compliance
    C) Both
    D) None
    Answer: C
100. Overall system ensures:
     A) Accountability
     B) Transparency
     C) Efficiency
     D) All
     Answer: D

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April 15, 2026

Advances, Appendix-II, Establishment, Pay Fixation

💙ADVANCES (100 MCQs) (Includes calculation-based + scenario questions

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💙ADVANCES (100 MCQs)

(Includes calculation-based + scenario questions — Govt Advances like HBA, Festival, Computer, etc.)

---

1. Advance is:
   A) Grant
   B) Loan recoverable from salary
   C) Allowance
   D) Bonus
   Answer: B
2. Advances are governed by:
   A) FR/SR
   B) Govt rules/orders
   C) IPC
   D) CPC
   Answer: B
3. Interest-bearing advance includes:
   A) Festival advance
   B) HBA
   C) LTC advance
   D) TA advance
   Answer: B
4. Festival advance is:
   A) Interest-bearing
   B) Interest-free
   C) Optional
   D) Conditional
   Answer: B
5. House Building Advance (HBA) is:
   A) Interest-free
   B) Interest-bearing
   C) Grant
   D) Bonus
   Answer: B
6. Advance recovery starts from:
   A) Same month
   B) Next month
   C) After 3 months
   D) Optional
   Answer: B
7. Advance is sanctioned by:
   A) Employee
   B) Competent authority
   C) Auditor
   D) Court
   Answer: B
8. Festival advance maximum (typical) is:
   A) ₹5,000
   B) ₹10,000
   C) ₹20,000
   D) ₹25,000
   Answer: B
9. Computer advance is:
   A) Interest-free
   B) Interest-bearing
   C) Grant
   D) Bonus
   Answer: B
10. LTC advance is adjusted against:
    A) Salary
    B) Travel claim
    C) Pension
    D) Bonus
    Answer: B
11. Advance is recovered through:
    A) Cash
    B) Salary deduction
    C) Bank
    D) Audit
    Answer: B
12. Advance requires:
    A) No approval
    B) Sanction
    C) Audit
    D) Court
    Answer: B
13. Recovery period is:
    A) Fixed
    B) Prescribed
    C) Optional
    D) Arbitrary
    Answer: B
14. Advance can be granted for:
    A) Marriage
    B) Education
    C) Medical
    D) All
    Answer: D
15. Interest on advance is calculated on:
    A) Original amount
    B) Reducing balance
    C) Flat rate
    D) Bonus
    Answer: B
16. Principal recovery is followed by:
    A) Interest recovery
    B) Bonus
    C) Allowance
    D) None
    Answer: A
17. Advance cannot exceed:
    A) Pay limit
    B) Eligibility
    C) Both
    D) None
    Answer: C
18. Recovery must ensure:
    A) Hardship
    B) Affordability
    C) Delay
    D) Bonus
    Answer: B
19. Advance is part of:
    A) Salary
    B) Financial assistance
    C) Pension
    D) Allowance
    Answer: B
20. Advance records maintained by:
    A) Accounts
    B) HR
    C) Both
    D) None
    Answer: C

---

21. Festival advance ₹10,000 recovered in 10 months → monthly deduction:
    A) ₹1,000
    B) ₹900
    C) ₹800
    D) ₹1,200
    Answer: A
22. Advance ₹50,000 recovered in 25 months → monthly:
    A) ₹2,000
    B) ₹2,500
    C) ₹1,500
    D) ₹3,000
    Answer: A
23. HBA ₹5,00,000 @ 8% → interest depends on:
    A) Time
    B) Balance
    C) Both
    D) None
    Answer: C
24. Advance ₹60,000 recovered in 20 months → monthly:
    A) ₹3,000
    B) ₹2,000
    C) ₹4,000
    D) ₹2,500
    Answer: A
25. Interest ₹10,000 recovered in 10 months → monthly:
    A) ₹1,000
    B) ₹900
    C) ₹800
    D) ₹1,200
    Answer: A
26. Principal ₹1,20,000 recovered in 24 months → monthly:
    A) ₹5,000
    B) ₹6,000
    C) ₹4,000
    D) ₹3,000
    Answer: A
27. Advance ₹24,000 → 12 months recovery → monthly:
    A) ₹2,000
    B) ₹1,500
    C) ₹1,000
    D) ₹2,500
    Answer: A
28. Interest-free advance ₹12,000 → 12 months → total deduction:
    A) ₹12,000
    B) ₹10,000
    C) ₹14,000
    D) ₹15,000
    Answer: A
29. Advance ₹80,000 → 20 months → monthly:
    A) ₹4,000
    B) ₹3,000
    C) ₹5,000
    D) ₹2,000
    Answer: A
30. HBA interest calculated on:
    A) Flat
    B) Reducing balance
    C) Fixed
    D) Bonus
    Answer: B
31. Principal recovery completed first, then:
    A) Interest
    B) Bonus
    C) Allowance
    D) None
    Answer: A
32. Advance ₹30,000 → 15 months → monthly:
    A) ₹2,000
    B) ₹3,000
    C) ₹1,500
    D) ₹2,500
    Answer: A
33. Advance ₹90,000 → 30 months → monthly:
    A) ₹3,000
    B) ₹4,000
    C) ₹2,000
    D) ₹5,000
    Answer: A
34. Interest ₹6,000 → 12 months → monthly:
    A) ₹500
    B) ₹600
    C) ₹400
    D) ₹700
    Answer: A
35. Advance ₹1,00,000 → 25 months → monthly:
    A) ₹4,000
    B) ₹5,000
    C) ₹3,000
    D) ₹2,000
    Answer: A
36. Advance ₹36,000 → 18 months → monthly:
    A) ₹2,000
    B) ₹1,500
    C) ₹3,000
    D) ₹2,500
    Answer: A
37. Festival advance ₹10,000, interest:
    A) Yes
    B) No
    C) Partial
    D) Conditional
    Answer: B
38. HBA interest starts from:
    A) Date of sanction
    B) Date of payment
    C) Date of recovery
    D) Completion
    Answer: B
39. Advance recovery stops when:
    A) Transfer
    B) Retirement
    C) Leave
    D) None
    Answer: B
40. Advance ₹48,000 → 24 months → monthly:
    A) ₹2,000
    B) ₹3,000
    C) ₹4,000
    D) ₹1,500
    Answer: A
41. Interest is calculated:
    A) Monthly
    B) Yearly
    C) Both
    D) None
    Answer: A
42. Advance ₹72,000 → 36 months → monthly:
    A) ₹2,000
    B) ₹3,000
    C) ₹4,000
    D) ₹1,500
    Answer: A
43. Advance ₹25,000 → 25 months → monthly:
    A) ₹1,000
    B) ₹2,000
    C) ₹1,500
    D) ₹800
    Answer: A
44. Advance ₹15,000 → 15 months → monthly:
    A) ₹1,000
    B) ₹1,500
    C) ₹2,000
    D) ₹500
    Answer: A
45. Interest calculated reduces as:
    A) Balance reduces
    B) Balance increases
    C) Fixed
    D) None
    Answer: A
46. Advance ₹2,40,000 → 60 months → monthly:
    A) ₹4,000
    B) ₹5,000
    C) ₹3,000
    D) ₹2,000
    Answer: A
47. Advance ₹18,000 → 9 months → monthly:
    A) ₹2,000
    B) ₹1,500
    C) ₹1,000
    D) ₹500
    Answer: A
48. Advance ₹1,50,000 → 30 months → monthly:
    A) ₹5,000
    B) ₹4,000
    C) ₹3,000
    D) ₹2,000
    Answer: A
49. Interest-free advance total repayment =
    A) Principal only
    B) Principal + interest
    C) Interest only
    D) None
    Answer: A
50. Advance ₹60,000 → 12 months → monthly:
    A) ₹5,000
    B) ₹4,000
    C) ₹3,000
    D) ₹2,000
    Answer: A

---

51. Advance recovery priority is:
    A) Principal first
    B) Interest first
    C) Both
    D) None
    Answer: A
52. Advance can be rescheduled:
    A) Yes
    B) No
    C) Partial
    D) Conditional
    Answer: D
53. Advance default leads to:
    A) Penalty
    B) Recovery
    C) Both
    D) None
    Answer: C
54. Advance is part of:
    A) Financial management
    B) HR
    C) Both
    D) None
    Answer: C
55. Advance is recorded in:
    A) Service book
    B) Ledger
    C) Both
    D) None
    Answer: C
56. Advance affects:
    A) Salary
    B) Net pay
    C) Both
    D) None
    Answer: C
57. Advance rules ensure:
    A) Discipline
    B) Control
    C) Both
    D) None
    Answer: C
58. Advance sanction depends on:
    A) Eligibility
    B) Pay
    C) Both
    D) None
    Answer: C
59. Advance misuse leads to:
    A) Penalty
    B) Bonus
    C) Promotion
    D) None
    Answer: A
60. Advance is:
    A) Right
    B) Facility
    C) Benefit
    D) None
    Answer: B
61. Advance is audited by:
    A) Audit
    B) Accounts
    C) Both
    D) None
    Answer: C
62. Advance records must be:
    A) Accurate
    B) Updated
    C) Both
    D) None
    Answer: C
63. Advance helps in:
    A) Emergency
    B) Welfare
    C) Both
    D) None
    Answer: C
64. Advance is linked to:
    A) Salary
    B) Service
    C) Both
    D) None
    Answer: C
65. Advance is refundable:
    A) Yes
    B) No
    C) Partial
    D) Conditional
    Answer: A
66. Advance recovery ensures:
    A) Control
    B) Compliance
    C) Both
    D) None
    Answer: C
67. Advance system is:
    A) Regulated
    B) Unregulated
    C) Optional
    D) None
    Answer: A
68. Advance ensures:
    A) Liquidity
    B) Support
    C) Both
    D) None
    Answer: C
69. Advance is:
    A) Short-term liability
    B) Long-term
    C) Both
    D) None
    Answer: A
70. Advance affects:
    A) Financial planning
    B) Budget
    C) Both
    D) None
    Answer: C
71. Advance is controlled by:
    A) Rules
    B) Authority
    C) Both
    D) None
    Answer: C
72. Advance can be refused:
    A) Yes
    B) No
    C) Partial
    D) Conditional
    Answer: A
73. Advance is part of:
    A) Govt benefits
    B) Salary
    C) Pension
    D) None
    Answer: A
74. Advance system ensures:
    A) Welfare
    B) Discipline
    C) Both
    D) None
    Answer: C
75. Advance interest ensures:
    A) Cost recovery
    B) Profit
    C) Bonus
    D) None
    Answer: A
76. Advance is recoverable even after:
    A) Transfer
    B) Promotion
    C) Both
    D) None
    Answer: C
77. Advance stops on:
    A) Death
    B) Retirement
    C) Both
    D) None
    Answer: C
78. Advance is liability for:
    A) Employee
    B) Govt
    C) Both
    D) None
    Answer: A
79. Advance helps in:
    A) Welfare
    B) Emergency
    C) Both
    D) None
    Answer: C
80. Advance must follow:
    A) Rules
    B) Audit
    C) Both
    D) None
    Answer: C
81. Advance errors impact:
    A) Recovery
    B) Accounts
    C) Both
    D) None
    Answer: C
82. Advance records verified by:
    A) Audit
    B) Accounts
    C) Both
    D) None
    Answer: C
83. Advance ensures:
    A) Financial support
    B) Stability
    C) Both
    D) None
    Answer: C
84. Advance system is:
    A) Transparent
    B) Controlled
    C) Both
    D) None
    Answer: C
85. Advance ensures:
    A) Accountability
    B) Control
    C) Both
    D) None
    Answer: C
86. Advance must be:
    A) Approved
    B) Recorded
    C) Both
    D) None
    Answer: C
87. Advance is part of:
    A) Financial discipline
    B) Welfare
    C) Both
    D) None
    Answer: C
88. Advance recovery affects:
    A) Net salary
    B) Gross salary
    C) Both
    D) None
    Answer: A
89. Advance system ensures:
    A) Compliance
    B) Discipline
    C) Both
    D) None
    Answer: C
90. Advance is:
    A) Temporary facility
    B) Permanent
    C) Both
    D) None
    Answer: A
91. Advance must be justified by:
    A) Purpose
    B) Need
    C) Both
    D) None
    Answer: C
92. Advance misuse leads to:
    A) Penalty
    B) Recovery
    C) Both
    D) None
    Answer: C
93. Advance is subject to:
    A) Audit
    B) Rules
    C) Both
    D) None
    Answer: C
94. Advance records must be:
    A) Accurate
    B) Verified
    C) Both
    D) None
    Answer: C
95. Advance ensures:
    A) Welfare
    B) Support
    C) Both
    D) None
    Answer: C
96. Advance system is:
    A) Mandatory
    B) Optional
    C) Conditional
    D) None
    Answer: A
97. Advance helps in:
    A) Financial planning
    B) Emergency
    C) Both
    D) None
    Answer: C
98. Advance is governed by:
    A) Rules
    B) Orders
    C) Both
    D) None
    Answer: C
99. Advance is part of:
    A) Service benefits
    B) Financial system
    C) Both
    D) None
    Answer: C
100. Advance ultimately ensures:
     A) Support
     B) Control
     C) Welfare
     D) All
     Answer: D

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April 14, 2026

Advances, Appendix-II, Establishment, SAS