The 'Revised Return' under Income Tax can be filed: MCQ with Answer and Explanation

Explanation:
A payment voucher (not debit voucher) is prepared for cash payments. A journal voucher is indeed used for non-cash transactions like depreciation or rectification of errors. S1 is incorrect, S2 is correct.

Explanation:
The CAG's DPC Act, 1971, empowers the CAG to audit the Consolidated Fund of India and States, government companies, and any other bodies or authorities substantially financed by government grants or loans.

Explanation:
Rent paid to partner is a charge against profit (debited to P&L A/c), not an appropriation. Others are appropriations.