Q) Which of the following are treated as Non-Debt Capital Receipts of the Government of India?

1) Proceeds from minority stake sale in a Central Public Sector Enterprise

2) Receipts from the issue of Treasury Bills

3) Recovery of loans from State Governments

4) Collections under National Small Savings Fund

5) Sale of government-owned land

Select the correct answer using the code given below:
(a) 1, 3 and 5 only
(b) 1, 2, 3 and 4 only
(c) 2 and 4 only
(d) 1, 3, 4 and 5 only

Correct answer: (a) 1 and 3 only
Explanation (statement-wise):
Statement 1 – Correct
Article 267 of the Constitution authorises the creation of the Contingency Fund of India to meet unforeseen expenditure that cannot wait for prior parliamentary approval.
Statement 2 – Incorrect
Money withdrawn from the Contingency Fund is recouped after Parliament authorises the expenditure through an Appropriation Act, not specifically through the Finance Act of the subsequent year.
Statement 3 – Correct
The Contingency Fund is operated in the name of the President of India, and withdrawals are executed by the Ministry of Finance as per rules.
Statement 4 – Incorrect
The Contingency Fund can be used even for expenditure charged upon the Consolidated Fund of India, since such expenditure still requires parliamentary authorisation (though not voting).

Correct answer: (c) Only three
Statement-wise analysis:
Statement 1 – True
The Public Account of India is provided for under Article 266(2) of the Constitution.
Statement 2 – True
Parliamentary approval is NOT required for withdrawal from the Public Account because the money does not belong to the Government (it is held in trust).
Statement 3 – True
All receipts under the Public Account (PF, small savings, deposits, remittances, etc.) are liabilities of the Government of India.
Statement 4 – False
Expenditure from the Public Account does not require an Appropriation Act. Appropriation Acts apply to withdrawals from the Consolidated Fund of India, not the Public Account.
✅ True statements: 1, 2, and 3 → three statements

Correct answer: (a) 1, 3 and 5 only
Statement-wise explanation:
1) Proceeds from minority stake sale in a CPSE — ✅ Correct
Disinvestment receipts (sale of government equity) are Non-Debt Capital Receipts because they do not create future repayment liability.
2) Receipts from issue of Treasury Bills — ❌ Incorrect
Treasury Bills are short-term borrowings → they are Debt Capital Receipts.
3) Recovery of loans from State Governments — ✅ Correct
Loan recovery reduces government assets and does not create debt, hence treated as Non-Debt Capital Receipts.
4) Collections under National Small Savings Fund — ❌ Incorrect
Small savings are borrowings from the public → classified as Debt Capital Receipts.
5) Sale of government-owned land — ✅ Correct
Sale of assets results in capital receipts without repayment obligation → Non-Debt Capital Receipts.
✅ Correct set: 1, 3 and 5

Very Important Geography PDF
Covering map-based themes for Prelims 2026.
Major topics covered include Straits, Glaciers, Mountain Passes, Gulfs and Bays, Lakes and Seas, Deserts, Grasslands, and Major Latitudes with countries passing through them.

Aspirants are advised to refer to an atlas simultaneously to locate these features for better clarity and conceptual understanding.

Please don’t worry about current affairs for Prelims at this stage.
Till April, focus on PYQ-based static content and core concepts.
Read and revise them repeatedly to build strong fundamentals.

From April onwards, you may shift your focus to current affairs aligned with PYQ themes.
I will try to share important current-affairs themes and content during the month of April.

Here is the Prelims Economy PYQ mapping covering the years 2025-2020

However, I advise you to first do your own analysis and then refer to this PDF for better clarity and understanding.
Try to study smartly focus only on those topics that are essential for shaping you into an effective officer.
Avoid random topics and unnecessary content.

Let me address some common problems related to Current Affairs for Prelims:
• How many months of current affairs should we read?
• Which magazine should we follow?
• When should we start reading current affairs?

First, understand this clearly: you should study any subject for Prelims based on its weightage in the examination.

Ask yourself these two questions:
1. Are you aware of the weightage of current affairs in Prelims?
2. Are you aware of the kind of topics from current affairs that are actually asked?

It is not about how many months of magazines you read. Current affairs are like an ocean if you do not know what to study, you will waste your valuable time and memory on unnecessary topics.

Therefore, first complete all static subjects properly. After that, read current affairs from any source, but ensure you are studying them by aligning them with Previous Years’ Question (PYQ) themes.

Do not study random topics in current affairs.
Simply reading monthly magazines without direction will not help unless you clearly understand what to read and how much weightage current affairs carry in Prelims.

If you believe that merely reading more books or magazines will help you clear this exam, remember that many aspirants have read far more than I did yet never cleared Prelims or Mains.

Reading is never a great job the real work is to understand.

These kinds of current issues can be asked in Prelims Polity Questions

The Cycle starts. All the Best.

Karmanye vadhikaraste mā phaleṣu kadācana.

You have the right to perform your duty, but not to the results of your actions.

My thoughts and experiences

I never focused on the number of vacancies. I believed that even if there was just one seat, I would still write the exam. My decision was conscious, and my goal was clear.

Examples of Important Critical Minerals
Energy & EVs
Lithium
Cobalt
Nickel
Graphite
Manganese
Renewable energy & electronics
Rare Earth Elements (REEs)
(Neodymium, Dysprosium, Praseodymium, etc.)
Copper
Silicon
Defence & strategic
Titanium
Tungsten
Vanadium
Gallium
Germanium

Cancer is becoming increasingly prevalent in recent years. Therefore, it is important to understand both conventional and emerging technologies for cancer treatment. This topic is important for the Prelims.

When it comes to Mains Handwriting and Answers
You can see some guidelines given in the notification.
Handwriting should be Easily Legible
No superficial knowledge
Orderly effective and exact expression and word limit.
That means a neat and clean presentation of answers is always rewarded.
This is what I have been telling many of my Mentorship students for the last one year.
So along with the Content, you should also focus on Handwriting and Presentation of Mains Answers.

My experiences and thoughts.

What is beauty?

The person who says you are not beautiful or handsome when you are poor or jobless

The same person will say “you look great” once you get the IAS or IPS tag.

The same person will say you have glow in your face the day you own a big bungalow and a car.

The same person will find you beautiful when they see crores of money in your account.

Q. Consider the following statements regarding the Special Intensive Revision (SIR) of electoral rolls:
1. SIR is conducted only when general elections to the Lok Sabha are due.
2. Deletion of a voter’s name during SIR requires giving the concerned voter an opportunity of being heard.
3. The Election Commission derives its power to conduct SIR directly from Article 324 of the Constitution.
4. Errors during SIR can be challenged through the claims and objections process provided under election law.

Which of the statements given above are correct?

A. 1 and 3 only
B. 2 and 4 only
C. 2, 3 and 4 only
D. 1, 2, 3 and 4