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Act / Law Companies Act, 2013
Asked 5 times across 3 UPSC exams over 10 years (2014–2024), peaking in 2024.
Key insights
- Most tested in CDS — 2 of 5 PYQs
- First appeared in CDS 2014 — 10 years before CSE 2024 (allied exams preview CSE)
- Most asked in 2024
- Recurs across 5 years (2014–2024)
How it travelled across exams
First appearance in each exam — the same idea, reframed.
CDS 2014 → EPFO 2016 → CSE 2024
How the concept evolved
Rising — more than half its appearances (3 of 5) are since 2016.
Related concepts
Ideas UPSC tests alongside this one — keep exploring.
Sample questions
You've seen the pattern — here are a few of the actual PYQs.
CSE2024
With reference to Corporate Social Responsibility (CSR) rules in India, consider the following statements
- CSR rules specify that expenditures that benefit the company directly or its employees will not be considered as CSR activities
- CSR rules do not specify minimum spending on CSR activities
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)
Economy › Industry/Infra/MSME
EPFO2023
Reporting on fraud is to be made by an auditor to the Central Government when the sums involved in the fraud:
- A exceed ₹ 20 lakh
- B exceed ₹ 50 lakh
- C exceed ₹ 75 lakh
- D are ₹ 1 crore or above ✓
✓ Correct answer: (D)
Commerce & Accountancy › Auditing
EPFO2016
Under which Schedule of the Companies Act, 2013, the formats of financial statements are prescribed?
- A Schedule I
- B Schedule II
- C Schedule III ✓
- D Schedule IV
✓ Correct answer: (C)
Commerce & Accountancy › Corporate Law
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