The 'Companies Act, 2013' mandates CSR spending for companies with: MCQ with Answer and Explanation

The 'Companies Act, 2013' mandates CSR spending for companies with:
A. All companies
B. Only listed companies
C. No mandate
D. Net worth ≥ ₹500 crore, or turnover ≥ ₹1,000 crore, or net profit ≥ ₹5 crore
Answer: Option D
Solution (By JKSSB Mock Tests)
Section 135 specifies the criteria for mandatory CSR.

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Practice More Accountancy and Book Keeping Questions

Question #1
A: The Consolidated Fund of India includes all revenues received by the Government. R: The government can withdraw money from the Consolidated Fund without parliamentary approval. Choose the correct option.
A. Both A and R are true but R is NOT the correct explanation of A
B. Both A and R are true and R is the correct explanation of A
C. A is true but R is false
D. A is false but R is true

Correct Answer: Option C


Explanation:
The Consolidated Fund of India includes all revenues, loans, and repayments. However, no money can be withdrawn from it without the authorization of Parliament through an Appropriation Bill. A is true, R is false.

Question #2
In the context of taxation, the term 'Input Tax Credit' (ITC) is associated with:
A. GST
B. Income Tax
C. Customs Duty
D. Corporate Tax

Correct Answer: Option A


Explanation:
Input Tax Credit (ITC) is a mechanism under GST that allows businesses to claim credit for the tax paid on inputs against the tax payable on output.

Question #3
What is the golden rule for Personal Accounts?
A. Debit all expenses and losses, Credit all incomes and gains
B. Debit the receiver, Credit the giver
C. Debit what comes in, Credit what goes out
D. Debit the owner, Credit the bank

Correct Answer: Option B


Explanation:
Personal accounts represent individuals, firms, or companies. The rule dictates debiting the person receiving the benefit and crediting the provider.