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Data redundancy occurs when the same piece of data is stored in multiple places. It can lead to inconsistencies and wasted storage.
What is data redundancy?
A view is a virtual table based on the result of a SQL query. It does not store data itself but provides a way to present or restrict data.
What is a view?
Indexing improves the speed of data retrieval operations. It creates a data structure (like a B-tree) that allows for faster searches.
What is indexing?
A transaction is a sequence of operations performed as a single logical unit of work. It must follow the ACID properties:
Atomicity
Consistency
Isolation
Durability
What is Tractions in DBMS
DELETE – Removes rows with WHERE clause, can be rolled back.
TRUNCATE – Removes all rows, cannot be rolled back (faster).
DROP – Deletes the entire table structure and data.
What is the difference between DELETE, TRUNCATE, and DROP?
1NF (First Normal Form): No repeating groups or arrays.
2NF (Second Normal Form): 1NF + no partial dependency.
3NF (Third Normal Form): 2NF + no transitive dependency.
BCNF (Boyce-Codd Normal Form): Advanced version of 3NF.
What are the normal forms?
A foreign key is a column in one table that refers to the primary key in another table. It establishes a relationship between two tables.
What is a foreign key?
A primary key is a column (or set of columns) that uniquely identifies each row in a table. It must contain unique and non-null values.
What is a primary key?
Hierarchical DBMS – Data is organized in a tree-like structure.
Network DBMS – Data can have multiple parent-child relationships.
Relational DBMS (RDBMS) – Data is stored in tables (e.g., MySQL).
Object-oriented DBMS – Data is stored as objects, like in OOP.
What are the types of DBMS?
A deadlock occurs when two or more transactions are waiting for each other to release locks, creating a cycle where no one can proceed.
What is deadlock in DBMS?
A Database Management System (DBMS) is software that allows users to create, retrieve, update, and manage data in databases efficiently. Examples include MySQL, Oracle, PostgreSQL, and SQLite.
what is dbms?
A 1099 form reports income earned from sources other than wages, such as freelance work or interest income.
What is a 1099 form
A W-2 is a tax form that employers send to employees and the IRS showing how much the employee earned and how much tax was withheld.
What is a W-2 form?
The Internal Revenue Service (IRS) is the U.S. government agency responsible for collecting taxes and enforcing tax laws.
What is the IRS?
Direct taxes: Paid directly by individuals or organizations to the government (e.g., income tax).
Indirect taxes: Collected by intermediaries on behalf of the government (e.g., GST, customs duties).
What is the difference between direct and indirect taxes?
ITAT is a quasi-judicial body that handles appeals under direct tax laws and ensures fair adjudication between taxpayers and the department.
What is the role of the Income Tax Appellate Tribunal (ITAT)
An IRS officer can be promoted from Assistant Commissioner to Principal Chief Commissioner, and even become Chairman of the Central Board of Direct Taxes (CBDT) or Central Board of Indirect Taxes and Customs (CBIC).
What are the promotion prospects in the IRS?
By ensuring efficient tax collection, reducing tax evasion, and increasing government revenues, IRS officers play a crucial role in funding infrastructure, education, and social welfare.
How does the IRS contribute to nation-building?
PAN (Permanent Account Number) is a unique identification number issued by the Income Tax Department. It is important for tracking financial transactions and preventing tax evasion.
What is PAN and why is it important?
Direct taxes: Paid directly by individuals or organizations to the government (e.g., income tax).
Indirect taxes: Collected by intermediaries on behalf of the government (e.g., GST, customs duties).
What is the difference between direct and indirect taxes?
IRS (Income Tax)
IRS (Customs and Indirect Taxes) – formerly known as IRS (Customs and Central Excise).
What are the two branches of the IRS?
Through the Civil Services Examination (CSE) conducted by UPSC. Based on rank, candidates are allocated to IRS (IT) or IRS (C&IT).
How can one join the IRS?
By ensuring efficient tax collection, reducing tax evasion, and increasing government revenues, IRS officers play a crucial role in funding infrastructure, education, and social welfare.
How does the IRS contribute to nation-building?
ITAT is a quasi-judicial body that handles appeals under direct tax laws and ensures fair adjudication between taxpayers and the department.
What is the role of the Income Tax Appellate Tribunal (ITAT)?
A computer network is a group of interconnected computers and devices that can share resources and information with each other.
What is a computer network?