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NEW PENSION SCHEME

Total questions: 15

Worksheet time: 15mins

Name
Class
Date
1.

When can a Government servant exit from Tier I of the New Pension Scheme?

a)

On or after the age of 55 years

b)

On or after the age of 58 years

c)

on or after the age of 60 years

d)

On or after the age of 62 years

2.

Who will allot an unique 16 digit Permanent Pension Account Number

(PPAN) to the employees?

a)

DDO

b)

PAO

c)

IRDA

d)

CPAO

3.

A Government servant is drawing pay ₹ 60,400 in Level 7 during the month of September, 2018 (DA 9%, HRA 24%, TPT 3,600 p DA). Calculate the NPS contribution recovered from his pay bill for September, 2018.

a)

28,426

b)

8,033

c)

6,040

d)

6,584

4.

State whether a Government who joined duty after 1-1-2004 is eligible for encashment of leave salary after retirement under NPS?

a)

Earned leave, being a part of pensionary benefits will be credited to

the pension account

b)

Not eligible for encashment

c)

The benefit of encashment of leave salary is admissible in terms of CCS (Leave) Rules

d)

Maximum of one month salary is eligible as encashment

5.

Is Non-Practising Allowance (NPA) which is payable to Medical Officers, taken into account for the purpose of working out contributions to NPS?

a)

NPA is to be taken into account for calculation of NPS contribution

b)

50% of NPA is to be taken into account for calculation of NPS

contribution

c)

25% of NPA is to be taken into account for calculation of NPS contribution

d)

NPA not to be taken into account for calculation of NPS contribution

6.

What is the method followed for interest calculation on NPS accumulations?

a)

Interest is calculated quarterly

b)

Simple interest is calculated on monthly basis

c)

Savings Bank interest calculation method

d)

Simple interest calculated yearly

7.

From which date is the revised rate of monthly contribution at the rate of 14% by Central Government given effect?

a)

1-1-2019

b)

10-12-2018

c)

1-4-2019

d)

31-1-2019

8.

An Office Assistant in a Central Government office is drawing pay @ ₹ 40,400 from 1-8-2018 with special allowance ₹ 1,500, HRA 24%. He was sanctioned EXOL with MC for one month from 1-10-2018 to 31-10-2018. Indicate the amount of NPS contribution of the employee.

a)

₹ 970

b)

₹ 1,120

c)

No contribution to be made

d)

₹ 4,404

9.

What is the additional tax benefit under Section 80-CCD (1-B) for contribution to NPS from the Financial Year 2015 2016 ?

a)

30,000

b)

25,000

c)

40,000

d)

50,000

10.

Who is called an annuity service provider under NPS?

a)

A Life Insurance Company registered and regulated by IRDA

b)

A Mutual Fund Authority

c)

A Nationalized Bank

d)

Private Banks approved by Government

11.

At what age can a subscriber covered under NPS exit from the pension

account?

a)

Having attained the age of 55 years

b)

Having attained the age of 58 years

c)

Having attained the age of 60 years

d)

Having attained the age of 62 years

12.

How are subscribers to National Pension System categorized for the purpose of exit?

a)

Government sector

b)

All citizens including corporate sector

c)

NPS Lite and Swavalamban subscribers

d)

All the above

13.

If an NPS subscriber of Government sector does not desire to withdraw the balance amount after purchase of mandatory annuity, such subscriber shall have the option to defer the withdrawal of the lumpsum amount until he or she attains the age of...…...

a)

Sixty-five years

b)

Seventy years

c)

Sixty-two years

d)

Seventy-five years

14.

What is the quantum of accumulated pension wealth paid to the nominees / legal heirs of a corporate NPS subscriber if he dies before attaining the age of sixty years?"

a)

Fifty per cent of accumulated Pension Wealth Fund

b)

Sixty per cent of accumulated Pension Wealth Fund

c)

Eighty per cent of accumulated Pension Wealth Fund

d)

Entire amount of accumulated Pension Wealth Fund

15.

Which document is essentially required for family members to claim the Accumulated Pension Wealth, if the nomination is not registered by the

deceased NPS corporate subscriber before his death?

a)

Any documentary proof from Revenue Authority

b)

Any documentary proof in respect of the living dependant of the deceased officer

c)

A certificate from the Village Administrative Officer (VAO)

d)

Legal heir certificate / sucession certificate from respective competent authorities