UPSC Prelims 2015— Question 60

Correct answer: Option C. The Consolidated Fund of India is subject to parliamentary appropriation before withdrawals for expenditure charged to or voted from it. The Public Account is different: amounts are held in trust and withdrawals generally do not require the same parliamentary appropriation procedure. The Department of Economic Affairs rather than the Department of Revenue is responsible for preparing the Union Budget. Hence statement 2 alone is correct. Option-wise analysis: Option A: “1 and 2 only” is incorrect. It does not match the specific fact, definition, institutional role, geographical association, or constitutional/economic principle required here. The key distinction is the one identified in the core explanation, so this option can be eliminated. Option B: “2 and 3 only” is incorrect. It does not match the specific fact, definition, institutional role, geographical association, or constitutional/economic principle required here. The key distinction is the one identified in the core explanation, so this option can be eliminated. Option C: “2 only” is correct. It directly matches the factual or conceptual requirement tested by the question and is supported by the principle explained above. Option D: “1, 2 and 3” is incorrect. It does not match the specific fact, definition, institutional role, geographical association, or constitutional/economic principle required here. The key distinction is the one identified in the core explanation, so this option can be eliminated. Prelims takeaway: Focus on the precise institutional role, constitutional provision, geographical association, or technical definition being tested. UPSC questions often place a broadly familiar fact beside a narrowly incorrect qualifier; identifying that qualifier is essential for elimination.