The 'Joint Arrangements' (Ind AS 111) are classified as: MCQ with Answer and Explanation

Explanation:
Pollution is an external cost because the burden is borne by society, not directly reflected in the company's internal financial books.

Explanation:
TCS on LRS is 5% (now increased to 20% for certain purposes) on amount exceeding ₹7 lakh. As per current rules, 5% on amounts exceeding ₹7 lakh for purposes other than education/medical. The rate has changed recently to 20% for overseas tour packages, etc., but standard rate is 5% for others. I'll use 5% as the base rate for general remittance exceeding ₹7 lakh.

Explanation:
Investing activities involve the acquisition and disposal of long-term assets and other investments not included in cash equivalents.