Under the Companies Act 2013, the 'National Company Law Tribunal' (NCLT) has the power to approve schemes of amalgamation. Before approving, it must receive a report from: MCQ with Answer and Explanation

Under the Companies Act 2013, the 'National Company Law Tribunal' (NCLT) has the power to approve schemes of amalgamation. Before approving, it must receive a report from:
A. The Registrar of Companies
B. The Reserve Bank of India
C. The Official Liquidator or a person designated by the Central Government
D. The Securities and Exchange Board of India
Answer: Option C
Solution (By JKSSB Mock Tests)
Section 232 of the Companies Act requires the NCLT to receive a report from the Official Liquidator or a designated expert regarding the affairs of the company and whether the scheme prejudices the interests of members or creditors.

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Practice More Accountancy and Book Keeping Questions

Question #1
In standard costing, if the actual material mix is changed due to a shortage of a specific material, how should the Material Mix Variance be calculated?
A. Using the original standard mix
B. Using the actual mix
C. Using the revised standard mix
D. It cannot be calculated

Correct Answer: Option C


Explanation:
When there is a shortage of a material and the actual mix is altered, the Material Mix Variance must be calculated using the Revised Standard Mix, not the original standard mix.

Question #2
S1: Under GST, e-invoicing is mandatory for businesses with an aggregate turnover exceeding ₹5 Crores. S2: E-invoicing applies to B2C (Business to Consumer) supplies. Which statement(s) is/are correct?
A. Both S1 and S2
B. S2 only
C. Neither S1 nor S2
D. S1 only

Correct Answer: Option D


Explanation:
S1 is correct as the limit was reduced to ₹5 Crores. S2 is incorrect because e-invoicing is applicable only to B2B supplies and export of goods/services, not B2C supplies.

Question #3
If a machinery costing ₹80,000 is sold for ₹70,000 with accumulated depreciation ₹20,000, the profit/loss on sale is:
A. Loss ₹10,000
B. Profit ₹10,000
C. No profit no loss
D. Profit ₹30,000

Correct Answer: Option B


Explanation:
Book value = 80,000 - 20,000 = 60,000. Sale price 70,000. Profit = 70,000 - 60,000 = ₹10,000.