The 'Form 26AS' is a statement of: MCQ with Answer and Explanation

The 'Form 26AS' is a statement of:
A. GST paid
B. Wealth tax
C. All tax credits, TDS, TCS, and high-value transactions
D. Only income tax paid
Answer: Option C
Solution (By JKSSB Mock Tests)
Form 26AS is a consolidated tax credit statement.

Discuss this Question (0)

No comments yet. Be the first to start the discussion!

Practice More Accountancy and Book Keeping Questions

Question #1
S1: SEBI regulates the primary and secondary capital markets in India. S2: SEBI was established by a legislative act of Parliament. Which statement(s) is/are correct?
A. S1 only
B. Neither S1 nor S2
C. S2 only
D. Both S1 and S2

Correct Answer: Option D


Explanation:
SEBI regulates both primary (new issues) and secondary (trading) markets to protect investors. It was initially established in 1988 and later given statutory powers through the SEBI Act, 1992. Both statements are correct.

Question #2
A bank reconciliation statement is prepared to reconcile the balance of:
A. Purchase book and cash book
B. Cash book (cash column) and passbook
C. Cash book (bank column) and passbook
D. Sales book and passbook

Correct Answer: Option C


Explanation:
BRS reconciles the bank balance as per cash book and bank statement (passbook).

Question #3
A company's standard cost for a product includes 10 kg of material at ₹5 per kg. The actual production was 1,000 units, and 10,500 kg of material was used at ₹4.50 per kg. What is the Material Usage Variance?
A. ₹2,500 (Adverse)
B. ₹5,000 (Favorable)
C. ₹5,000 (Adverse)
D. ₹2,500 (Favorable)

Correct Answer: Option A


Explanation:
Standard Quantity for Actual Production (SQ) = 1,000 * 10 = 10,000 kg. Actual Quantity (AQ) = 10,500 kg. Standard Price (SP) = ₹5. Usage Variance = (SQ - AQ) * SP = (10,000 - 10,500) * 5 = -500 * 5 = ₹2,500 Adverse.