Q1 · UPSC current affairs · 9 September 2026 · News · PAC Report Non-Transfer of Cess Proceeds Reserve Funds

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Consider the following statements regarding cesses in India:1.Cesses are levied for specific statutory purposes and are excluded from the Article 270 divisible pool.2.The Public Accounts Committee is a 50-member parliamentary body that examines CAG audit reports on government expenditure.Which of the statements given above is/are correct?

A 1 only
B 2 only
C Both 1 and 2
D Neither 1 nor 2

Correct answer: (a) 1 only

Explanation

Statement 1 is correct because cesses are indeed levied for specific purposes and excluded from the divisible pool under Article 270. Statement 2 is incorrect because the Public Accounts Committee (PAC) is a 22-member parliamentary committee, not a 50-member body.

Same topic · past papers

UPSC has asked this before

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