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The rate of TDS in sec 194J is 10% for fees for professional or technical services.
TDS stands for Tax Deducted at Source
Section 194J of the Income Tax Act applies to fees for professional or technical services
The rate of TDS in sec 194J is 10% for individuals and Hindu Undivided Families (HUFs)
For other entities, the rate of TDS is 2% for fees for technical services and 10% for fees for professional services
The TDS amo...
Recent amendments in TDS aim to simplify the tax deduction process and increase compliance.
The threshold for TDS on interest income has been raised from Rs. 10,000 to Rs. 40,000.
TDS on rent has been reduced from 10% to 5%.
TDS on payments made to professionals and contractors has been increased from 10% to 20%.
The due date for filing TDS returns has been extended to 31st July.
The penalty for late filing of TDS returns h...
Recent amendments in GST aim to simplify compliance and increase revenue collection.
The GST Council has introduced a new return filing system to reduce the compliance burden on taxpayers.
The threshold for GST registration has been increased from Rs. 20 lakhs to Rs. 40 lakhs for small businesses.
The GST rates on several goods and services have been revised, such as reducing the tax on electric vehicles from 12% to 5%.
Th...
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Ind AS 119 refers to the accounting standard related to employee benefits.
Ind AS 119 governs the accounting treatment of employee benefits such as pensions, gratuity, and other post-employment benefits.
It requires companies to recognize the cost of providing employee benefits in their financial statements.
The standard aims to ensure that companies accurately reflect the obligations they have towards their employees.
Com...
I applied via Naukri.com and was interviewed before Nov 2021. There were 4 interview rounds.
Current is the flow of electric charge in a circuit.
Current is measured in Amperes (A).
It is the rate of flow of electric charge through a conductor.
Current flows from the positive terminal to the negative terminal in a circuit.
There are two types of current - direct current (DC) and alternating current (AC).
Conductors diameter can be calculated using the formula: diameter = sqrt((4 * area) / pi)
Calculate the area of the conductor (usually circular) using the formula: area = pi * (radius^2)
Determine the radius of the conductor
Use the formula: diameter = sqrt((4 * area) / pi) to calculate the diameter
I applied via Campus Placement and was interviewed before Nov 2022. There were 3 interview rounds.
Any topic such as bullet train, race, education, GSt etc
The ratio of cement, sand, and aggregate in M20 concrete is 1:1.5:3.
The ratio of cement to sand to aggregate is 1:1.5:3 in M20 concrete.
For every 1 part of cement, 1.5 parts of sand and 3 parts of aggregate are used.
This ratio ensures the desired strength and workability of the concrete mix.
I applied via Campus Placement and was interviewed before Feb 2023. There were 3 interview rounds.
Scope of Renewable energy in India
I was interviewed before Mar 2023.
I applied via Approached by Company and was interviewed in Aug 2022. There were 3 interview rounds.
Closed loop control systems are feedback systems that continuously monitor and adjust the output based on the desired input.
Closed loop control systems use feedback to maintain a desired output
They continuously monitor the output and compare it to the desired input
Based on the comparison, adjustments are made to maintain the desired output
Examples include thermostat-controlled heating systems and cruise control in cars
I applied via Job Portal and was interviewed before Apr 2023. There were 2 interview rounds.
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