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DCCB Banking,Taxation

Total questions: 18

Worksheet time: 9mins

Name
Class
Date
1.

What is the primary purpose of the Capital to Risk-Weighted Assets Ratio?

a)

To measure a bank's profitability

b)

To assess a bank's capital adequacy

c)

To evaluate a bank's liquidity position

d)

To determine a bank's operational efficiency

2.

Which is the effective date of Banking regulation Amendment Act 2020 for rural cooperative banks ?

a)
March 1, 2021
b)
January 1, 2022
c)
December 31, 2020
d)
April 1, 2021
3.

30th June of every financial year is the last date for ?

a)

The last date for filing Bank's Balance sheet to RBI .

b)
The last date for filing income tax returns for the financial year.
c)
The last date for paying property taxes.
d)
The last date for submitting GST returns.
4.

DEAF ?

a)

Depositors Education and Awareness Fund

b)

Dead equlisation fund

c)

Dormant equity asset fund

d)

Drawal education access fund

5.

ULI ?

a)

Unified lending interface

b)

Uniformal loan interchange

c)

Urban loan indicator

d)
Universal Land Information
6.

Can Concurrent Auditor and Tax Auditor of Bank can be same Firm / Person ?

a)
Only if they are from different departments.
b)
It depends on the bank's policy.
c)
Yes, they can be the same firm/person.
d)
No, they cannot be the same firm/person.
7.

Bad and doubtful Debt Reserve provision comes under which Section of the Income Tax Act ?

a)

Section 36(1)(vii) a

b)
Section 37(1)
c)

Section 36 (1)(viii)

d)
Section 40(a)(i)
8.

RCM means in GST Act ?

a)
Regular Charge Mechanism
b)
Reverse Charge Mechanism
c)
Revenue Collection Method
d)
Rate Change Model
9.

VINFRA means ?

a)

Fraud Vulnerability Index

b)

Fake Vault Index

c)

Fraud Volatile Infrastrucure

d)

Forge Windows fraud registration Act

10.

Number of returns to be filed in SFT every year ?

a)

14

b)
One return per month for all entities
c)

12

d)

2 Quarterly returns

11.

Limit of Cash withdrawal for Co-operative Society wef AY 2025-26

a)

3 Crore per year

b)

2 Crore per month

c)

1 Crore per quarter

d)

20Lacs per 15 days

12.

Are Accounting standards applicable for District and State Co-operative Banks ?

a)

No

b)

Yes

c)

Only 5 out of 28

d)

Yes, when its Capital exceeds 5 Crore

13.

Rate of Income tax for District and State Co-operative banks ?

a)
The income tax rate for District and State Co-operative banks is generally 25% or 30%, depending on turnover.
b)

The income tax rate for District and State Co-operative banks is fixed at 22%.

c)
District and State Co-operative banks are exempt from income tax.
d)
The income tax rate for District and State Co-operative banks is 15%.
14.

Installments of Advance Tax for Rural Co-operative Banks ?

a)
Three installments: 15% by June 15, 45% by September 15, 40% by December 15.
b)

Four installments: 15% by June 15, 45% by September 15, 75% by December 15, 100% by March 15.

c)
Three installments: 25% by June 15, 50% by September 15, 25% by December 15.
d)
Two installments: 20% by June 15, 80% by December 15.
15.

Is Cyber security Insurance mandatory for Co-operative Banks ?

a)
It depends on the bank's size and assets.
b)
No, it is not mandatory.
c)
Yes, it is mandatory.
d)
Only for large Co-operative Banks.
16.

Which of the following is correct ?

a)

IGST on Car repairing is allowable ITC

b)

CGST on AGM Catering charges is allowable ITC

c)

IGST on Mediclaim Insurance is allowable ITC

d)

IGST on Legal expenses is allowable ITC

17.

STR filing Due date is ?

a)

March 31st of every year

b)

Within 7 days of transaction

c)

Upto 10th of the next month

d)

Upto 15th of end of quarter

18.

Amount of penalty can be levied by RBI for KYC default ?

a)
RBI does not impose any penalties for KYC violations.
b)

Penalties can range from ₹10,000 to ₹1 crore or more, and Rs.1 Lakh per day for continuation of default.

c)
Penalties are fixed at ₹5,000 for all KYC defaults.
d)
Penalties can only be up to ₹1,000 for minor infractions.