PFMS portal is used for: MCQ with Answer and Explanation

PFMS portal is used for:
A. e-procurement
B. Company registration
C. Tax filing
D. Direct Benefit Transfer (DBT)
Answer: Option D
Solution (By JKSSB Mock Tests)
PFMS facilitates direct benefit transfers and real-time tracking of government funds.

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Practice More Accountancy and Book Keeping Questions

Question #1
S1: Vouching is the examination of documentary evidence of transactions. R: Vouching ensures that transactions are authorized and properly recorded. Which statement(s) is/are correct?
A. S2 only
B. S1 only
C. Both S1 and S2
D. Neither S1 nor S2

Correct Answer: Option C


Explanation:
Vouching is the primary audit procedure involving the inspection of vouchers (receipts, invoices) to verify the authenticity of transactions. It ensures transactions are authorized, accurate, and recorded. Both are correct.

Question #2
The 'Cooling-off Period' for an audit partner after rotation is:
A. 1 year
B. 5 years (as per Companies Act for partner of listed company)
C. No period
D. 2 years

Correct Answer: Option B


Explanation:
A cooling-off period of 5 years is required before re-appointment.

Question #3
Which income is classified under 'Income from Other Sources'?
A. Capital gains on sale of shares
B. Profit from a retail shop
C. Salary received from an employer
D. Dividend income and winning from lotteries

Correct Answer: Option D


Explanation:
Incomes that do not fall into the first four specific heads (like dividends, lottery winnings, bank interest) are taxed as Income from Other Sources.