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Answer: (B)

Apex Accounting Authority: The Controller General of Accounts (CGA) is the apex accounting authority of the Central Government. It functions as the executive accounting wing under the Ministry of Finance, Department of Expenditure.

Constitutional Status: The CGA is not a constitutional body, unlike the Comptroller and Auditor General (CAG), which derives its authority from Article 148 of the Constitution. The office of the CGA was established in 1976 following the separation of accounts from audit in the Central Government.

Principal Accounting Adviser: The CGA advises the Government on accounting policies, principles and procedures. It also ensures uniformity and consistency in accounting practices across various Union Ministries and Departments.

Exchequer Control: The CGA is responsible for exchequer control and monitoring of fund flows to ensure that government expenditure remains within the limits authorised by Parliament. This contributes to financial discipline in government spending.

Internal Audit: The CGA provides guidelines and technical support for internal audit in Central Government Ministries and Departments. Internal audit helps identify financial irregularities, weaknesses and instances of inefficient use of public funds.

Financial Reporting: The CGA compiles the monthly and annual accounts of the Union Government. It also provides important fiscal information relating to government receipts, expenditure and the fiscal position, supporting financial management and policymaking.

Administrative Structure: The CGA functions under the Ministry of Finance, Department of Expenditure. The organization is headed by the Controller General of Accounts, generally a senior officer of the Indian Civil Accounts Service (ICAS).

Indian Civil Accounts Organisation: The CGA heads the Indian Civil Accounts Organisation, which includes Chief Controllers of Accounts (CCAs), Controllers of Accounts (CAs) and Pay and Accounts Officers (PAOs) functioning within Central Government Ministries and Departments.

Therefore, option B is the correct answer.
Consider the following countries:
I. United Kingdom
II. France
III. Spain
IV. Belgium
V. Netherlands
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Answer: (B)

The English Channel is an arm of the Atlantic Ocean that separates southern England from northern France. Among the listed countries, it directly lies between:
○ I. United Kingdom
○ II. France

The other countries—Spain, Belgium, and Netherlands—do not border or lie across the English Channel (Spain is located further south on the Iberian Peninsula, while Belgium and the Netherlands border the North Sea). Therefore, it lies between only two of the given countries.

Therefore, option B is the correct answer.
AFSPA continues to be relevant in India’s Northeastern security framework, particularly in areas affected by insurgency. The Act provides special powers to armed forces in officially declared “disturbed areas.”

Important for UPSC: Polity → Internal Security → AFSPA 1958 → Disturbed Areas → Northeast Insurgency → Armed Forces → Human Rights → Supreme Court Judgments.
PM E-DRIVE stands for PM Electric Drive Revolution in Innovative Vehicle Enhancement. It was launched by the Ministry of Heavy Industries to promote electric mobility in India.

Important for UPSC: Indian Economy → Electric Mobility → Green Transportation → EV Manufacturing → Charging Infrastructure → Make in India → Sustainable Development.
Dibru Saikhowa National Park lies within the Indo-Burma biodiversity hotspot and represents an important ecological transition between different forest and riverine habitats.

Important for UPSC: Environment & Ecology → National Parks → Assam → Brahmaputra Basin → Wetlands → Indo-Burma Biodiversity Hotspot → White-winged Wood Duck → Feral Horses.
Consider the following statements regarding the Ramappa Temple:
1. Ramappa Temple is the only temple in India named after its architect.
2. It was inscribed as a UNESCO World Heritage Site in 2021.
3. The temple is known for the use of the sandbox technique in its construction.
4. The temple was constructed during the reign of the Chola dynasty.
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Answer: (C)

Ramappa Temple is the only temple in India named after its architect - Correct.

It is named after its chief sculptor/architect, Ramappa, rather than the presiding deity or the royal patron. It was inscribed as a UNESCO World Heritage Site in 2021 - Correct.

The Kakatiya Rudreshwara (Ramappa) Temple in Telangana was inscribed on the UNESCO World Heritage list during the 44th session of the World Heritage Committee in July 2021. The temple is known for the use of the sandbox technique in its construction - Correct.

The foundation of the temple was constructed using the sandbox technique (filling the foundation pit with a mixture of sand, granite powder, and jaggery) to make the structure earthquake-resistant. The temple was constructed during the reign of the Chola dynasty - Incorrect.

The temple was constructed in 1213 AD during the reign of the Kakatiya dynasty (under King Ganapati Deva, by his general Recharla Rudra).

Therefore, option C is the correct answer.
Consider the following countries:
1. Bulgaria
2. Romania
3. Georgia
4. Armenia
5. Turkiye
6. Ukraine
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Answer: (C)

The Black Sea has coastlines belonging to six countries: Bulgaria, Romania, Ukraine, Russia, Georgia and Türkiye.

● Bulgaria - Correct: Has a coastline along the western Black Sea.
● Romania - Correct: Has a coastline along the western Black Sea.
● Georgia - Correct: Has a coastline along the eastern Black Sea.
● Armenia - Incorrect: Armenia is a landlocked country and has no coastline on the Black Sea.
● Türkiye - Correct: Its northern coast borders the Black Sea.
● Ukraine - Correct: Has a coastline along the northern Black Sea. Thus, 5 of the 6 countries listed have a coastline on the Black Sea.

Therefore, option C is the correct answer.