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China Bank Interview Questions and Answers
Ques:- List out the differences between Union, Interact and Minus operators?
Right Answer:
- **Union**: Combines the results of two queries and removes duplicates. It returns all unique rows from both queries.

- **Intersect**: Returns only the rows that are common to both queries. It shows the intersection of the two result sets.

- **Minus**: Returns the rows from the first query that are not present in the second query. It shows the difference between the two result sets.
Ques:- What are the three possible functions of the plus (+) operator in SQL Server 2005, the base installed T-SQL?
Right Answer:
The plus (+) operator in SQL Server 2005 can function as:

1. Arithmetic addition for numeric values.
2. String concatenation for character strings.
3. A way to indicate outer joins in certain join syntax (though this usage is deprecated).
Ques:- What is merging?
Right Answer:
Merging is the process of combining data from two or more sources into a single dataset, often used to consolidate records or integrate changes in data. In SQL Server, this can be done using the MERGE statement, which allows you to insert, update, or delete records in a target table based on matching conditions with a source table.
Ques:- What are the due date for filing of quarterly TDS Return?
Right Answer:
The due dates for filing quarterly TDS returns are as follows:

- Q1 (April to June): July 31
- Q2 (July to September): October 31
- Q3 (October to December): January 31
- Q4 (January to March): May 15
Ques:- Direct & Indirect Taxation
Right Answer:
Direct taxation is a tax paid directly to the government by the individual or organization on their income or profits, such as income tax and corporate tax. Indirect taxation is a tax collected by an intermediary from the person who bears the ultimate economic burden of the tax, such as sales tax, VAT, and excise duty.
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