Checked 30 September 2026. Every figure is from the Tamil Nadu final key for the exam of 10.09.2023 and its revised Paper I key of 12.12.2023 (official). Pay, DA and interest rates in the questions are the ones set in 2023, not today's rates.
Two-thirds of each paper is practical, and the only circle that publishes a full worked answer key is Tamil Nadu. Its key for the exam of 10.09.2023, with a revised Paper I key issued on 12.12.2023, shows exactly what an examiner expects: which formula, which rounding, which rule to cite, and how the marks are split inside a question. This guide works those answers so you can reproduce them. The figures are the question's figures; do not read them as current pay or DA.
Question 1: one retiring official, seven answers
The question gives a Level 7 official retiring on superannuation with pay of 74,300, an increment due, and leave and service records. The key's answers, with their marks:
| Step | Working in the key | Answer (Rs) | Marks |
|---|---|---|---|
| Last pay drawn | 74,300 + 3% increment = 76,529, taken as 76,500 | 76,500 | 3 |
| DA at 42% | 76,500 x 42% | 32,130 | part of the above |
| Qualifying service | 40-00-29 gross less 11 days non-qualifying = 40-00-18, more than 66 six-monthly periods | — | with pension |
| Pension | Last pay / 2 | 38,250 a month | 3 |
| Family pension | Enhanced 50% of pay; normal 30% | 38,250 and 22,950 | 4 |
| Gratuity | (76,500 + 32,130) / 4 x 66 | 17,92,395 | 3 |
| Commutation | 38,250 x 40% x 12 x 8.194 (age 61 next birthday) | 15,04,419 | 3 |
| Leave encashment | EL 255 days: 1,08,630 / 30 x 255 = 9,23,355; HPL 98 days restricted to 45: 1,08,630 / 2 / 30 x 45 = 81,472.50 | 10,04,828 | 4 |
| Q1(b): pension on 10-month average | 76,500 x 7 + 78,800 x 2 + 76,500 x 1 = 7,69,600; average 76,960; half | 38,480 | 5 |
Three things in that key are worth copying. The last pay is rounded to the pay-matrix figure ("say Rs 76,500") before anything else is computed. Gratuity uses pay plus DA, while pension and family pension use pay alone. And the commutation product (15,04,418.40) is written up to the next rupee.
Where other pages get this wrong
The leave encashment answer in Question 1 is Rs 10,04,828.
Commonly published instead: The first Tamil Nadu key, issued with the exam, gave EL encashment as Rs 10,86,300 and a total of Rs 11,67,773.
The revised Paper I key of 12.12.2023 corrected it: 255 days of EL at 1,08,630 / 30 is Rs 9,23,355, and with 45 days of HPL the total is Rs 10,04,827.50, say Rs 10,04,828. If you practise from a copy of the first key, you will learn the wrong answer. The revised key also moves qualifying service by one day (40-00-18, not 40-00-17).
Retirement benefits, worked the way the key works them
The defaults are the Tamil Nadu 2023 Paper I question: pay 76,500 after the notional increment, DA 42%, more than 66 six-monthly periods, commutation factor 8.194, 255 days of EL and 98 of HPL. Change any figure to practise a new question.
Formulas exactly as in the TN final and revised keys (exam 10.09.2023): pension = half the pay (Q1(a) on last pay, Q1(b) on the 10-month average, as each question directs); family pension 50% enhanced and 30% normal; gratuity = (pay + DA) / 4 x SMPs, at most 66; commutation = pension x 40% x 12 x factor, where 8.194 is the factor the key uses for age 61 next birthday (enter the factor your question gives for any other age); EL encashment = (pay + DA) / 30 x days; HPL encashment = half of (pay + DA) / 30 x days. The key restricts HPL to 45 days where EL is 255; we read that as the 300-day total less the EL days, which is our inference, not the key's words. No rupee ceiling is applied because the key reaches none.
Question 2: a year of GPF interest
Worth 12 marks, plus 3 for stating the rate of 7.1%. The opening balance on 1 April 2022 is 2,37,000; subscription is 45,000 and a refund of an advance 5,000 each month from April to January, then 25,000 in February and March; there is a withdrawal of 1,00,000 in December. The key carries the balance forward month by month:
| Month | Balance (Rs) |
|---|---|
| April | 2,87,000 |
| May | 3,37,000 |
| June | 3,87,000 |
| July | 4,37,000 |
| August | 4,87,000 |
| September | 5,37,000 |
| October | 5,87,000 |
| November | 6,37,000 |
| December (after withdrawal) | 5,87,000 |
| January | 6,37,000 |
| February | 6,62,000 |
| March | 6,87,000 |
| Total of balances | 62,69,000 |
Interest is the total of the twelve balances multiplied by 7.1% and divided by 12, which is Rs 37,092. The closing balance on 31 March is the March balance plus interest: Rs 7,24,092.
GPF interest for a year
Defaults are TN 2023 Question 2: opening balance 2,37,000 on 1 April, subscription plus refund of 50,000 a month from April to January and 25,000 in February and March, a withdrawal of 1,00,000 in December, interest at 7.1%.
Credits each month (subscription plus refund, Rs)
Method as in the TN key: carry each month's balance forward (credits added, the withdrawal taken in its month), add the twelve balances, then interest = total x rate / 12, rounded to the rupee. The key's answer: balances total 62,69,000, interest 37,092, closing balance 7,24,092 (the key prints the closing date as 31.03.2033, a typo for 31.03.2023).
Question 3: pay fixation on promotion, both options
Fifteen marks, split 7.5 and 7.5. An official in Level 5 on pay of 42,800 is promoted to Inspector (Level 7) on 03.04.2022 and the question asks for fixation under each option.
| Option | Fixation in the key | Next increment |
|---|---|---|
| From the date of promotion | Notional increment in Level 5: 42,800 to 44,100; next stage in Level 7: 44,900 from 03.04.2022 | 01.01.2023, to 46,200 |
| From the date of next increment | 44,900 from 03.04.2022 to 30.06.2022; on 01.07.2022, Level 5 pay 44,100 plus a notional increment to 45,400, fixed at 46,200 in Level 7 | 01.01.2023, to 47,600 |
The key shows why the option matters: on 1 January 2023 the second option leaves the official at 47,600 against 46,200 under the first. Whether the option is worth it in a real case depends on the dates, which is exactly what the examiner tests.
Question 4: transfer TA and the composite transfer grant
An officer in Level 12 with pay of 83,600 is transferred 2,095 km. The revised key allows:
| Item | Key |
|---|---|
| Composite transfer grant | 80% of pay, 66,880 (at 80% from 01.07.2017) |
| Self | Rail AC first class fare 6,000, air 8,000 and AC two-tier 4,000 as the question allows; self total with the grant 84,880 |
| Family | Three fares, 12,000 (revised; the first key allowed two, 8,000) |
| Personal effects | Actual 53,700 against Rs 50 a km x 2,095 = 1,04,750; the lower is admissible |
| Total | 1,50,580 (revised; the first key 1,46,580) |
The notes in the key are the real lesson: a major brother is not family under the government orders below SR 2(8), a widowed sister with income above Rs 9,000 is not family, one additional fare is allowed under the orders below SR 116, and road mileage is included in the composite grant.
The rest of Paper I
Question 5 asked for EL and HPL accounts (7.5 marks each), with 15 days of EL and 10 of HPL credited each half-year; the key caps the EL balance at 300 and notes the excess credit beside it, ending at 300 on 30.06.2022, while the HPL account ends at 345. Question 6 was five two-mark GDS items: maternity leave of 180 days for a Sevak with fewer than two surviving children (Rule 7-B); emergency leave of 5 days a year (7-A); ex gratia of 25% for a put-off-duty period of less than 90 days (12(3)); voluntary discharge after 20 years or on medical grounds (3-C); and termination within three years with one month's notice (Rule 8). Questions 7 to 9 covered DA, HRA and CEA, including CEA up to age 20 or class 12, age 22 for a disabled child, double the rate for a disabled child, and no CEA during dies non.
Paper II in the same exam
| Question | What the key did |
|---|---|
| HBA admissibility | Pay 50,500 in Level 8: cost ceiling 139 x pay = 70,19,500; 34 months' pay 17,17,000; admissible the amount applied for, 12,75,000; repaying capacity 40% of pay, 20,200 |
| CGHS package rate | LSCS package 14,050 less 10% = 12,645 |
| Bid security | GFR 170: 2 to 5% of estimated value, valid 45 days beyond bid validity, returned within 30 days of award |
| Attachment of pay | FHB I Rule 174 and CPC section 60: the first Rs 1,000 and two-thirds of the rest are exempt |
| Sanctions | Administrative approval under PM Vol II Rule 522, expenditure sanction under Rule 524 |
| Office rent power | Head of Division without FRAC: Rs 5,000 a month in A1/A cities, 4,000 in B1/B2, 3,000 elsewhere |
| SAP HR | Establishment register verification and the post ID, both through transaction ZHR_ERDETAILS, and the documents needed to create an employee ID |
| Group Insurance | Payout from the tables, 67,178 |
The pattern is the same as Paper I: a sum, a rule number, and a limit. Build a one-page sheet of limits from the books you are allowed to carry, because the book will give you the rule but not the time to hunt for it. The full syllabus is in the syllabus guide.
Where can I find a PO & RMS Accountant answer key?
Tamil Nadu Circle published a final key for its exam of 10.09.2023 and a revised Paper I key dated 12.12.2023 on the India Post site. Use the revised key.
What commutation factor does the key use?
8.194, for age 61 next birthday. Commutation is pension x 40% x 12 x the factor.
How is gratuity calculated in the exam?
Pay plus DA divided by 4, multiplied by the completed six-monthly periods, up to 66.
How is GPF interest calculated in the exam?
Add the twelve monthly balances and multiply by the annual rate divided by 12. The 2023 key used 7.1%.
Why was the HPL restricted to 45 days?
The key says only that HPL is restricted to 45 days where EL was 255. We read it as the 300-day total less the EL days; that reading is ours.
Is family pension on pay or pay plus DA?
On pay. The key takes 50% of pay for enhanced and 30% for normal family pension.
What changed in the revised Tamil Nadu key?
Leave encashment fell from 11,67,773 to 10,04,828, the transfer TA total rose from 1,46,580 to 1,50,580 with three family fares, and qualifying service moved by one day.
Are the pay and DA figures current?
No. They are the figures set in the 2023 question. Use the question's figures in the exam.
More in this series
- Syllabus: Paper I and Paper II
- Qualifying marks, exemption and chances
- Eligibility and the token vacancy
- Results circle by circle
- After the 2025 merger
- India Post PO & RMS Accountant: alerts and updates
- PA/SA LDCE eligibility: Category A, Category B and the GDS route
- IP LDCE: pattern, syllabus and exam dates
- PS Group B LDCE eligibility: IP line and clerical line
Sources
- official — Tamil Nadu Circle — final answer key, PO & RMS Accountant Examination held 10.09.2023, Papers I and II
- official — Tamil Nadu Circle — REP/12-2/2023 dated 12.12.2023, revised key of Paper I
- official — Department of Posts — X-8/2/2022-SPN-II dated 18.04.2023, revised pattern and syllabus of the PO & RMS Accountant Examination (as enclosed in Odisha Circle notification RE/30-8/2026)
official = a document published by the conducting body. reported = a news or coaching site we could not check against an original. Where sources disagree this page says so rather than picking one.
