60+ BPC India Interview Questions and Answers

GST does not cover petroleum products, alcohol, and electricity to avail ITC.

• Petroleum products

• Alcohol

• Electricity

The rate of TDS to deduct under contract payments varies depending on the nature of the contract and the payment amount.

• For individuals and HUFs, the TDS rate is 1% if the payment exceeds Rs. 50 lakhs in a financial year.

• For other entities, the TDS rate is 2% if the payment exceeds Rs. 50 lakhs in a financial year.

• If the payee does not provide their PAN, the TDS rate is 20%.

• If the payee provides a false PAN, the TDS rate is 20%.

• If the payee does not provide their Aadhaar numb...read more

Interview questions for Technician Apprentice Trainee related to distillation process, NPSH, dew and bubble point, and local knowledge.

• Distillation process involves separating components of a mixture based on their boiling points.

• Distillation column height is determined by the number of theoretical plates required for separation.

• NPSH stands for Net Positive Suction Head and is a measure of the pressure required to prevent cavitation in a pump.

• Dew point is the temperature at w...read more

The section that allows to deduct TDS on salaries is Section 192 of the Income Tax Act.

• Section 192 of the Income Tax Act deals with the deduction of TDS on salaries.

• This section specifies the rates at which TDS should be deducted from salaries.

• Employers are required to deduct TDS from the salaries of their employees as per the provisions of this section.

• The TDS deducted under Section 192 needs to be deposited with the government within the specified time frame.

• Employees can c...read more

VLOOKUP is a function in Excel used to search for a specific value in a table and return a corresponding value.

• Syntax: VLOOKUP(lookup_value, table_array, col_index_num, [range_lookup])

• lookup_value: the value to search for in the first column of the table

• table_array: the range of cells that contains the table

• col_index_num: the column number in the table from which to return a value

• range_lookup: optional argument that specifies whether to find an exact match or an approximate m...read more

Outstanding liability journal entry is a debit to the expense account and a credit to the liability account.

• Outstanding liability refers to the amount of money a company owes to its creditors or suppliers but has not yet paid.

• The journal entry for outstanding liability involves debiting the expense account and crediting the liability account.

• For example, if a company owes $10,000 to its supplier but has not yet paid, the journal entry would be a debit of $10,000 to the expens...read more

GST returns are periodic filings of tax returns by registered taxpayers under GST. There are various types of GST returns with different due dates.

• GSTR-1: Monthly return for outward supplies - 11th of the next month

• GSTR-3B: Monthly summary return - 20th of the next month

• GSTR-4: Quarterly return for composition scheme taxpayers - 18th of the next month after the quarter

• GSTR-5: Return for non-resident foreign taxpayers - 20th of the next month

• GSTR-6: Return for input service di...read more

Section 194C of Income Tax Act deals with TDS for contract payments.

• Section 194C applies to payments made to contractors and sub-contractors.

• TDS is deducted at a rate of 1% for individuals and HUFs, and 2% for others.

• If the payment exceeds Rs. 30,000 in a single transaction or Rs. 1,00,000 in a year, TDS is applicable.

• The TDS deducted must be deposited with the government and a TDS certificate must be issued to the payee.

The maximum percentage of carbon and silicon in cement is typically around 5% and 3% respectively.

• Maximum percentage of carbon in cement is around 5%

• Maximum percentage of silicon in cement is around 3%

• Higher percentages can affect the quality and properties of the cement

Instrumentation systems are used in companies to monitor and control various processes and equipment.

• Instrumentation systems help in ensuring the safety and efficiency of operations.

• They provide real-time data on process variables such as temperature, pressure, flow rate, and level.

• By monitoring these variables, companies can detect and prevent potential issues or failures.

• Instrumentation systems also enable automation and remote control of processes, improving productivity.

• T...read more

Activity Based Costing is a costing method that assigns costs to specific activities based on their consumption of resources.

• It is a more accurate and detailed approach to cost allocation compared to traditional costing methods.

• It identifies and assigns costs to activities that drive the consumption of resources.

• It helps in understanding the cost drivers and their impact on the overall cost of products or services.

• It provides insights into the profitability of different produ...read more

Cash flow statement shows inflow and outflow of cash while fund flow statement shows changes in working capital.

• Cash flow statement focuses on cash transactions while fund flow statement focuses on changes in working capital.

• Cash flow statement shows inflow and outflow of cash while fund flow statement shows sources and uses of funds.

• Cash flow statement is a short-term analysis while fund flow statement is a long-term analysis.

• Cash flow statement helps in assessing liquidity ...read more

There are several types of heat exchangers used in various industries.

• Shell and tube heat exchanger

• Plate heat exchanger

• Double pipe heat exchanger

• Spiral heat exchanger

• Air cooled heat exchanger

• Finned tube heat exchanger

Pivot Table is a data summarization tool in Excel used to analyze, summarize and present large amounts of data in a concise tabular format.

• Pivot Table allows users to quickly and easily summarize and analyze large amounts of data

• It helps in identifying patterns, trends, and relationships in the data

• Users can group, filter, and sort data based on different criteria

• Pivot Table can be used for various purposes such as financial analysis, sales analysis, and inventory analysis

• Exa...read more

TDS stands for Tax Deducted at Source and is a mechanism to collect income tax in India.

• TDS is deducted by the payer at the time of making payment to the payee.

• The deducted amount is then deposited with the government on behalf of the payee.

• TDS is applicable on various types of payments such as salary, interest, rent, commission, etc.

• The rate of TDS varies depending on the type of payment and the income slab of the payee.

• The payee can claim credit for the TDS deducted while f...read more

The main components of cement are limestone, clay, and gypsum.

• Limestone: primary raw material used in cement production

• Clay: provides silica, alumina, and iron oxide necessary for cement

• Gypsum: regulates setting time and helps control the rate of hardening

Safety toolbox meetings are conducted to promote safety awareness, discuss potential hazards, and provide training to employees.

• To promote safety awareness among employees

• To discuss potential hazards and how to prevent them

• To provide training on safety procedures and protocols

• To encourage employee participation and feedback

• To ensure compliance with safety regulations and standards

• To share best practices and lessons learned from incidents

• To reinforce safety culture and values ...read more

In weld visual inspection, we will see the quality of the weld and any defects present.

• Quality of the weld

• Presence of any defects

• Cracks, porosity, lack of fusion, undercutting, etc.

• Weld reinforcement and penetration

• Alignment and dimensions of the weld

• Surface finish and cleanliness

Asset monetization refers to the process of converting assets into cash or generating income from assets.

• Asset monetization involves selling or leasing assets to generate revenue.

• It can also involve using assets as collateral to secure loans or financing.

• Examples of asset monetization include selling real estate properties, leasing out equipment, or licensing intellectual property.

• Asset monetization can help organizations unlock the value of underutilized or non-core assets.

• I...read more

Flow measurement instruments are devices used to measure the rate of flow of fluids or gases.

• Flow meters are commonly used instruments for flow measurement.

• Some common types of flow meters include electromagnetic flow meters, ultrasonic flow meters, and turbine flow meters.

• Electromagnetic flow meters use Faraday's law of electromagnetic induction to measure flow.

• Ultrasonic flow meters use ultrasonic waves to measure flow.

• Turbine flow meters use a rotating turbine to measure f...read more

ITC stands for Input Tax Credit in GST.

• ITC is a mechanism to avoid cascading effect of taxes.

• It allows businesses to claim credit for taxes paid on inputs used in production.

• ITC can be claimed only if the supplier has filed their GST returns.

• ITC cannot be claimed for personal or non-business expenses.

• For example, if a manufacturer buys raw materials worth Rs. 10,000 and pays Rs. 1,800 as GST, they can claim ITC of Rs. 1,800 and reduce their tax liability.

• ITC can be claimed fo...read more

24 volt lamps are used in confined space entry jobs for safety reasons.

• 24 volt lamps are considered intrinsically safe as they do not produce sparks that could ignite flammable gases or vapors in confined spaces.

• They are also less likely to cause eye damage or blindness in case of accidental exposure.

• The low voltage also reduces the risk of electrical shock.

• Examples of confined spaces where 24 volt lamps are used include tanks, vessels, and pipelines.

• In addition, 24 volt lamp...read more

There are various GST returns that need to be filed at different intervals.

• GSTR-1: Monthly return for outward supplies

• GSTR-2A: Auto-populated return for inward supplies

• GSTR-3B: Monthly summary return

• GSTR-4: Quarterly return for composition dealers

• GSTR-5: Monthly return for non-resident taxpayers

• GSTR-6: Monthly return for input service distributors

• GSTR-7: Monthly return for tax deducted at source

• GSTR-8: Monthly return for e-commerce operators

• GSTR-9: Annual return

• GSTR-10: Final...read more

Heat exchangers can be inspected using various methods such as visual inspection, non-destructive testing, and cleaning.

• Visual inspection of the heat exchanger tubes and fins for any signs of corrosion, erosion, or damage.

• Non-destructive testing methods such as ultrasonic testing, radiography, and eddy current testing can be used to detect any defects or cracks in the heat exchanger.

• Cleaning the heat exchanger regularly to prevent fouling and blockages that can reduce its eff...read more

4-20mA signal is used instead of 0-20mA because it allows for a reliable and accurate measurement of the process variable.

• 4-20mA signal provides a clear distinction between zero and full-scale measurement.

• It allows for easy detection of faults or breaks in the circuit.

• The 4mA minimum value ensures that the signal is always present, even if the measurement is at its lowest possible value.

• The 20mA maximum value provides a standardized upper limit for the signal.

• This signal rang...read more

Capital employed refers to the total amount of capital invested in a business.

• Capital employed includes all the long-term and short-term funds invested in a business.

• It is calculated by subtracting current liabilities from total assets.

• Capital employed is an important metric for measuring a company's financial health and efficiency.

• Examples of capital employed include investments in property, plant, and equipment, as well as working capital such as inventory and accounts rece...read more

Pipe fit up should be checked for proper alignment, gap, and cleanliness.

• Check for proper alignment of pipes

• Ensure there is no gap between the pipes

• Inspect for cleanliness of the pipes

• Verify that the pipes are properly supported

• Check for any defects or damages in the pipes

Synchronization, similar voltage ratios, and proper phase sequence are required for parallel operation of two transformers.

• Synchronization of the two transformers is crucial to ensure they operate together smoothly.

• The transformers should have similar voltage ratios to prevent imbalance in the system.

• Proper phase sequence must be maintained to avoid damaging the transformers or causing power quality issues.

Sunk cost refers to the cost that has already been incurred and cannot be recovered.

• Sunk cost is a past cost that is irrelevant to future decision-making.

• It is important to ignore sunk costs when making decisions.

• Examples of sunk costs include money spent on non-refundable tickets or investments that have already lost value.

Sec 194Q refers to the provision under the Income Tax Act that requires buyers to deduct TDS on purchase of goods above a specified threshold.

• Sec 194Q is a provision under the Income Tax Act of India.

• It requires buyers to deduct tax at source (TDS) on purchase of goods.

• The provision applies to buyers whose total turnover exceeds a specified threshold.

• The threshold for applicability is INR 50 crores in the previous financial year.

• Buyers need to deduct TDS at the rate of 0.1% o...read more

A pump is used to move fluids, while a compressor is used to increase the pressure of gases.

• Pump is used for fluids, compressor is used for gases

• Pump moves fluids from one place to another, compressor increases the pressure of gases

• Pump operates at lower pressures, compressor operates at higher pressures

• Examples: Water pump, fuel pump, air compressor

Visual test involves using the naked eye to inspect a surface or material for defects or irregularities.

• Ensure proper lighting and angle for optimal visibility

• Look for cracks, corrosion, discoloration, or other abnormalities

• Compare with reference standards or previous inspections

• Use magnifying glasses or borescopes for closer examination

• Document findings and report any issues

Cost centers are used to track and allocate expenses. There are two types: production and service.

• Cost centers help in identifying and tracking expenses incurred by a particular department or function.

• Production cost centers are those that are directly involved in the production process, such as manufacturing or assembly.

• Service cost centers are those that provide support services to production cost centers, such as maintenance or quality control.

• Cost centers help in allocati...read more

Star-Delta starter is used to start 3-phase motors. It reduces the starting current and torque.

• Star-Delta starter connects the motor in star configuration during starting to reduce the starting current and torque.

• After a few seconds, the starter switches the motor to delta configuration for normal operation.

• This method is used for motors with high starting current and torque requirements.

• It is commonly used in industries for heavy-duty machines like compressors, pumps, and co...read more

DOL starter is a direct-on-line starter used to start 3-phase motors by connecting them directly to the power supply.

• DOL starter provides full voltage to the motor at the start

• It consists of a contactor, overload relay, and start/stop push buttons

• The contactor connects the motor to the power supply

• The overload relay protects the motor from overloading

• The start/stop push buttons control the on/off function of the motor

The formula of ethyl alcohol is C2H5OH.

• The chemical formula of ethyl alcohol is C2H5OH.

• C2H5OH represents two carbon atoms, six hydrogen atoms, and one oxygen atom.

• Ethyl alcohol is also known as ethanol.

HR practices, labor laws, sports matters, and financial matters are key areas of focus for a Senior HRM Manager.

• HR practices: Recruitment, training, performance management, employee relations

• Labor laws: Understanding and compliance with employment laws and regulations

• Sports matters: Employee wellness programs, sports events, team building activities

• Financial matters: Budgeting, compensation and benefits management, financial planning

Reciprocating pumps are used in high head applications due to their ability to generate high pressure.

• Reciprocating pumps have a piston or plunger that moves back and forth to create pressure.

• They are capable of generating high discharge pressures, making them suitable for high head applications.

• The reciprocating action allows for better control and regulation of flow rate.

• They are commonly used in industries such as oil and gas, chemical processing, and water treatment.

• Examp...read more

Lagvej is not a Hindi word. It has no meaning in English.

Income tax returns have specific due dates depending on the type of taxpayer.

• Individual taxpayers must file their returns by April 15th of each year.

• Businesses may have different due dates depending on their entity type and fiscal year.

• Extensions may be granted in certain circumstances, but taxes owed must still be paid by the original due date.

• Late filing penalties and interest may apply for returns filed after the due date.

Compressor types include centrifugal, reciprocating, rotary, and screw. Start up activities involve checking oil levels, ensuring proper ventilation. Shutdown activities include cooling down the compressor.

• Compressor types: centrifugal, reciprocating, rotary, screw

• Start up activities: check oil levels, ensure proper ventilation

• Shutdown activities: cool down the compressor

• Examples: Centrifugal compressor, Reciprocating compressor

A voidable contract is a legal agreement that can be canceled or voided by one or both parties involved.

• A voidable contract is valid but can be voided by one or both parties due to certain circumstances.

• The party who wants to void the contract must do so within a certain time frame.

• Examples of voidable contracts include contracts signed under duress, contracts signed by minors, and contracts signed under fraudulent circumstances.

GST stands for Goods and Services Tax. It is a single indirect tax system that has replaced multiple indirect taxes in India.

• GST is a value-added tax levied on the supply of goods and services.

• It is a destination-based tax, which means that the tax is collected by the state where the goods or services are consumed.

• GST has replaced various indirect taxes like VAT, excise duty, service tax, etc.

• It has simplified the tax structure and reduced the tax burden on businesses.

• GST has...read more

A thermocouple is a temperature sensor that works based on the principle of the Seebeck effect.

• A thermocouple consists of two different metal wires joined together at one end.

• When there is a temperature difference between the two junctions, it creates a voltage.

• This voltage is proportional to the temperature difference and can be measured using a voltmeter.

• Thermocouples are commonly used in industrial applications for temperature measurement.

• For example, in a furnace, a therm...read more

Petrol and diesel have different densities.

• Petrol has a lower density than diesel.

• The density of petrol is around 0.71 to 0.77 grams per cubic centimeter.

• The density of diesel is around 0.82 to 0.85 grams per cubic centimeter.

• Density is a measure of mass per unit volume.

Induction motors are self-starting due to the rotating magnetic field produced by the stator windings.

• Induction motors have a unique design where the stator windings create a rotating magnetic field.

• This rotating magnetic field induces currents in the rotor windings, causing it to rotate and start the motor.

• No external starting mechanism is required for induction motors to begin operating.

• The principle of induction allows for the motor to self-start and operate efficiently.

An induction motor works on the principle of electromagnetic induction to convert electrical energy into mechanical energy.

• Induction motor has a stator and a rotor

• When AC current flows through the stator windings, a rotating magnetic field is produced

• The rotating magnetic field induces currents in the rotor windings, causing it to rotate

• The rotor speed is slightly less than the speed of the rotating magnetic field, known as slip

• Commonly used in appliances, pumps, fans, and ot...read more

Mechanical seal assembly is a device used to seal the gap between two mechanical parts to prevent leakage.

• It is used to prevent leakage between two mechanical parts

• It consists of two main parts: stationary and rotating

• The stationary part is fixed to the housing while the rotating part is attached to the shaft

• The two parts are held together by springs or other means

• Common applications include pumps, compressors, and mixers

Transformers work on the principle of electromagnetic induction.

• Transformers consist of two coils of wire wrapped around a magnetic core.

• When an alternating current flows through the primary coil, it creates a magnetic field that induces a voltage in the secondary coil.

• The voltage in the secondary coil is proportional to the number of turns in the coil and the rate of change of the magnetic field.

• Transformers are used to step up or step down voltage levels in electrical syste...read more

A legally binding agreement between two or more parties that outlines the terms and conditions of a transaction or relationship.

• A contract can be written or verbal.

• It must include an offer, acceptance, consideration, and mutual agreement.

• Examples include employment contracts, rental agreements, and sales contracts.

• Breach of contract can result in legal action.

• Contracts can be enforced by law.

Centrifugal pumps are named so because they use centrifugal force to generate pressure and move fluid.

• Centrifugal pumps work by converting rotational kinetic energy into hydrodynamic energy.

• The pump's impeller spins rapidly, creating a centrifugal force that pushes the fluid towards the outer edges of the impeller.

• This centrifugal force increases the fluid's velocity and pressure, allowing it to be discharged through the pump's outlet.

• Centrifugal pumps are commonly used in va...read more

Pumps are used for water to facilitate its movement from one place to another.

• Pumps are used to extract water from wells, rivers, or other sources for various purposes like irrigation, drinking water supply, or firefighting.

• They are also used in industries to transfer water for cooling systems, manufacturing processes, or wastewater treatment.

• Pumps are essential in construction projects for dewatering excavations or transferring water to higher elevations.

• In households, pumps...read more

A compressor with two stages of reciprocating motion.

• Two-stage reciprocating compressors have two cylinders that compress the air twice.

• The first stage compresses the air and sends it to the second stage for further compression.

• This type of compressor is commonly used in industrial applications such as refrigeration and air conditioning.

• The two-stage design allows for higher efficiency and greater pressure output compared to single-stage compressors.

Black fungus treatment involves antifungal medication and surgical removal of infected tissue.

• Antifungal medication is the primary treatment for black fungus.

• Surgical removal of infected tissue may be necessary in severe cases.

• Treatment may also involve controlling underlying conditions such as diabetes.

• Amphotericin B is the most commonly used antifungal medication for black fungus.

• Steroids may also be used to reduce inflammation and swelling.

There are various types of pumps used for different purposes, such as centrifugal pumps, reciprocating pumps, and diaphragm pumps.

• Centrifugal pumps are commonly used in industries for transferring fluids.

• Reciprocating pumps are used in applications where high pressure is required, such as in hydraulic systems.

• Diaphragm pumps are often used for pumping fluids with high viscosity or containing solids.

• Other types of pumps include gear pumps, peristaltic pumps, and vacuum pumps.

TDS rate on 194c is 1% for individual and HUF and 2% for others.

• TDS stands for Tax Deducted at Source

• Section 194c of the Income Tax Act deals with payment to contractors and sub-contractors

• The TDS rate on 194c is 1% for individual and HUF and 2% for others

• The TDS amount is deducted from the payment made to the contractor or sub-contractor

• The deducted TDS amount is deposited with the government by the person making the payment

TDS rate on 194j is 10% for professional services and 2% for royalty payments.

• TDS stands for Tax Deducted at Source.

• Section 194j of the Income Tax Act deals with TDS on professional or technical services and royalty payments.

• The rate of TDS on professional services is 10% while on royalty payments it is 2%.

• If the recipient of the payment is not an individual or a HUF, the TDS rate is 10% on royalty payments as well.

• TDS is deducted by the payer at the time of making the paymen...read more

Lockdown guidelines in MP include restrictions on movement, gatherings, and non-essential activities.

• Movement of individuals is restricted except for essential activities

• Gatherings of more than 5 people are prohibited

• Non-essential activities like shopping malls, cinema halls, and gyms are closed

• Essential services like hospitals, pharmacies, and grocery stores remain open

Pump change over procedure involves switching from one pump to another to ensure continuous operation.

• Ensure the pump to be switched off is properly isolated and drained.

• Verify the new pump is in good working condition before starting.

• Follow manufacturer's instructions for proper installation and connection.

• Test the new pump before putting it into full operation.

• Update any necessary documentation or log the changeover process.

Part off seal is a process of removing a part from a larger component without damaging it.

• Part off seal is commonly used in mechanical maintenance to replace worn out parts.

• It involves cutting or breaking the part off from the larger component using specialized tools.

• The process requires precision and care to avoid damaging the surrounding components.

• Examples of parts that may be removed using part off seal include bearings, gears, and shafts.

Citrus fruits, berries, kiwi, papaya, and guava are some of the best immunity buster fruits.

• Citrus fruits are rich in vitamin C which boosts immunity

• Berries are high in antioxidants which help fight infections

• Kiwi is a good source of vitamin C, vitamin K, and potassium

• Papaya contains papain, an enzyme that has anti-inflammatory properties

• Guava is rich in vitamin C and antioxidants