{
  "$comment": "Contract A4 PRACTICE items for the ashr-partner-l1 track, domain india-statutory-scope-and-limits. These are published and may be used in lesson quizzes, study guides and agent corpora. The gate quiz is NOT drawn from this file: it draws from the secured pool, which is never served. Every item cites the ASHR.work pages it is grounded in (`cites`) and the repo files the facts were read from (`sources`); claim ids refer to the partner positioning claims C-01 to C-16. No item quotes a price: partners link the live pricing page.",
  "track": "ashr-partner-l1",
  "domain": "india-statutory-scope-and-limits",
  "items": [
    {
      "id": "ashr-partner-l1.india-statutory-scope-and-limits.01",
      "kind": "mcq",
      "domain": "india-statutory-scope-and-limits",
      "stem": "What does ASHR.work do with PF, ESI, PT and TDS?",
      "options": [
        {
          "key": "a",
          "text": "It files the returns on the government portals for the customer every month"
        },
        {
          "key": "b",
          "text": "It calculates them in payroll and prepares the statutory files and reports — the EPFO ECR file, the ESIC return, the Form 24Q working data and Form 16 — for the customer or their CA to file"
        },
        {
          "key": "c",
          "text": "It only shows the totals; the customer must calculate each deduction in a spreadsheet"
        },
        {
          "key": "d",
          "text": "It files PF and ESI but not TDS"
        }
      ],
      "answer_key": {
        "correct": [
          "b"
        ]
      },
      "max_points": 1,
      "rationale": "Decision D-10 makes payroll statutory scope exports-only: ASHR.work produces the artefacts and the filing happens on the government portals.",
      "cites": [
        "https://ashr.work/help/payroll/running-payroll-and-payslips",
        "https://ashr.work/docs/explanation/payroll-engine-model"
      ],
      "sources": [
        "docs/parity-program/DECISIONS.md",
        "lib/payroll/epfo-ecr.ts",
        "lib/payroll/esic-return.ts",
        "lib/payroll/form24q.ts"
      ],
      "claims": [
        "C-07"
      ]
    },
    {
      "id": "ashr-partner-l1.india-statutory-scope-and-limits.02",
      "kind": "mcq",
      "domain": "india-statutory-scope-and-limits",
      "stem": "How is Professional Tax handled across states?",
      "options": [
        {
          "key": "a",
          "text": "Every Indian state's PT slabs are built in and kept current automatically"
        },
        {
          "key": "b",
          "text": "Slab presets ship for seven states — Karnataka, Maharashtra, West Bengal, Telangana, Andhra Pradesh, Gujarat and Madhya Pradesh — as editable starting points to verify against the current state notification"
        },
        {
          "key": "c",
          "text": "Only Karnataka is supported"
        },
        {
          "key": "d",
          "text": "Professional Tax is not supported at all"
        }
      ],
      "answer_key": {
        "correct": [
          "b"
        ]
      },
      "max_points": 1,
      "rationale": "PT is a state levy and slabs change with state budgets, so the presets are editable data and the admin verifies them before a production payroll.",
      "cites": [
        "https://ashr.work/docs/explanation/payroll-engine-model"
      ],
      "sources": [
        "lib/payroll/pt-defaults.ts",
        "content/docs/explanation/payroll-engine-model.mdx"
      ],
      "claims": [
        "C-07"
      ]
    },
    {
      "id": "ashr-partner-l1.india-statutory-scope-and-limits.03",
      "kind": "mcq",
      "domain": "india-statutory-scope-and-limits",
      "stem": "A prospect with staff in Tamil Nadu asks whether their PT is handled out of the box. What is the accurate answer?",
      "options": [
        {
          "key": "a",
          "text": "Yes, Tamil Nadu is one of the built-in presets"
        },
        {
          "key": "b",
          "text": "Tamil Nadu is not among the seven presets; the admin sets the PT figure or slabs themselves and verifies them against the current notification — and Tamil Nadu levies half-yearly rather than monthly, which the preset model does not assume"
        },
        {
          "key": "c",
          "text": "PT does not apply in Tamil Nadu"
        },
        {
          "key": "d",
          "text": "ASHR.work will add the state automatically on the next payroll run"
        }
      ],
      "answer_key": {
        "correct": [
          "b"
        ]
      },
      "max_points": 1,
      "rationale": "Being exact about which states ship presets is the difference between a supportable promise and a broken payroll in month one.",
      "cites": [
        "https://ashr.work/docs/explanation/payroll-engine-model"
      ],
      "sources": [
        "lib/payroll/pt-defaults.ts"
      ]
    },
    {
      "id": "ashr-partner-l1.india-statutory-scope-and-limits.04",
      "kind": "multi",
      "domain": "india-statutory-scope-and-limits",
      "stem": "Which of these are accurate limits to state to a prospect? Select all that apply.",
      "options": [
        {
          "key": "a",
          "text": "ASHR.work does not e-file anything on government portals"
        },
        {
          "key": "b",
          "text": "There is no money movement: payroll produces a bank transfer file and the customer makes the transfer"
        },
        {
          "key": "c",
          "text": "Labour Welfare Fund is not covered"
        },
        {
          "key": "d",
          "text": "ASHR.work files the quarterly TDS return on the customer's behalf"
        },
        {
          "key": "e",
          "text": "For monthly-salaried staff, attendance absences automatically become loss-of-pay deductions"
        }
      ],
      "answer_key": {
        "correct": [
          "a",
          "b",
          "c"
        ]
      },
      "max_points": 2,
      "rationale": "Exports only, no money movement and no Labour Welfare Fund are stated limits. For a monthly-salaried structure only leave approved against the loss-of-pay leave type reduces pay; attendance feeds pay only for an hourly or attendance-prorated pay basis.",
      "cites": [
        "https://ashr.work/docs/explanation/payroll-engine-model",
        "https://ashr.work/help/payroll/running-payroll-and-payslips"
      ],
      "sources": [
        "content/docs/explanation/payroll-engine-model.mdx",
        "docs/parity-program/DECISIONS.md",
        "lib/payroll/defaults.ts",
        "lib/payroll/runs.ts",
        "lib/payroll/pay-basis.ts"
      ],
      "claims": [
        "C-07"
      ]
    },
    {
      "id": "ashr-partner-l1.india-statutory-scope-and-limits.05",
      "kind": "mcq",
      "domain": "india-statutory-scope-and-limits",
      "stem": "How does TDS on salary work in ASHR.work payroll?",
      "options": [
        {
          "key": "a",
          "text": "TDS is always computed automatically and cannot be overridden"
        },
        {
          "key": "b",
          "text": "Manual mode is the default and deducts exactly the figure the payroll admin enters; automatic mode projects annual tax from the employee's regime and declarations and spreads the balance over the remaining months; a manual figure always overrides auto"
        },
        {
          "key": "c",
          "text": "TDS is not computed; the customer's CA must add it after the run"
        },
        {
          "key": "d",
          "text": "TDS is computed only under the old regime"
        }
      ],
      "answer_key": {
        "correct": [
          "b"
        ]
      },
      "max_points": 1,
      "rationale": "Both regimes are editable data per tenant and financial year. The tax computation does not cover surcharge, perquisites or previous-employer income.",
      "cites": [
        "https://ashr.work/help/payroll/income-tax-and-tds",
        "https://ashr.work/docs/explanation/payroll-engine-model"
      ],
      "sources": [
        "content/help/payroll/income-tax-and-tds.mdx",
        "content/docs/explanation/payroll-engine-model.mdx"
      ]
    },
    {
      "id": "ashr-partner-l1.india-statutory-scope-and-limits.06",
      "kind": "mcq",
      "domain": "india-statutory-scope-and-limits",
      "stem": "An employee has not submitted a tax declaration. What does the automatic TDS computation assume?",
      "options": [
        {
          "key": "a",
          "text": "The old regime with the maximum 80C deduction"
        },
        {
          "key": "b",
          "text": "The new regime with no exemptions"
        },
        {
          "key": "c",
          "text": "No tax at all until a declaration arrives"
        },
        {
          "key": "d",
          "text": "Whatever regime the employee chose in the previous financial year at their last employer"
        }
      ],
      "answer_key": {
        "correct": [
          "b"
        ]
      },
      "max_points": 1,
      "rationale": "Declarations are recorded by a payroll admin. Absent one, the engine assumes the new regime with no exemptions.",
      "cites": [
        "https://ashr.work/docs/explanation/payroll-engine-model"
      ],
      "sources": [
        "content/docs/explanation/payroll-engine-model.mdx"
      ]
    },
    {
      "id": "ashr-partner-l1.india-statutory-scope-and-limits.07",
      "kind": "mcq",
      "domain": "india-statutory-scope-and-limits",
      "stem": "A customer asks: 'Will ASHR.work issue Form 16 and file it for us?' What is accurate?",
      "options": [
        {
          "key": "a",
          "text": "Yes, it files Form 16 with the Income Tax department automatically"
        },
        {
          "key": "b",
          "text": "It exports each employee's annual TDS statement from locked runs as a filing aid; the employer still files with the Income Tax portal"
        },
        {
          "key": "c",
          "text": "Form 16 is not supported"
        },
        {
          "key": "d",
          "text": "It produces Form 16 only for employees on the old regime"
        }
      ],
      "answer_key": {
        "correct": [
          "b"
        ]
      },
      "max_points": 1,
      "rationale": "The Form 16 export reads locked runs only, so the numbers match what was actually paid. It is a filing aid, not an e-filing.",
      "cites": [
        "https://ashr.work/help/payroll/income-tax-and-tds"
      ],
      "sources": [
        "content/help/payroll/income-tax-and-tds.mdx",
        "docs/parity-program/DECISIONS.md"
      ],
      "claims": [
        "C-07"
      ]
    },
    {
      "id": "ashr-partner-l1.india-statutory-scope-and-limits.08",
      "kind": "mcq",
      "domain": "india-statutory-scope-and-limits",
      "stem": "Which statement about ESI in ASHR.work payroll is accurate?",
      "options": [
        {
          "key": "a",
          "text": "ESI is deducted from every employee regardless of wages"
        },
        {
          "key": "b",
          "text": "By default the employee pays 0.75% and the employer 3.25% while monthly gross is at or below the 21,000 threshold, and a borderline or changed eligibility is flagged for a person to resolve rather than guessed"
        },
        {
          "key": "c",
          "text": "ESI must be computed outside ASHR.work"
        },
        {
          "key": "d",
          "text": "ESI applies only to employees in Karnataka"
        }
      ],
      "answer_key": {
        "correct": [
          "b"
        ]
      },
      "max_points": 1,
      "rationale": "Statutory rates are tenant settings with Indian defaults. ESI eligibility is checked, never guessed.",
      "cites": [
        "https://ashr.work/docs/explanation/payroll-engine-model"
      ],
      "sources": [
        "content/docs/explanation/payroll-engine-model.mdx",
        "lib/payroll/esic-return.ts"
      ]
    },
    {
      "id": "ashr-partner-l1.india-statutory-scope-and-limits.09",
      "kind": "scenario",
      "domain": "india-statutory-scope-and-limits",
      "stem": "A chartered-accountancy firm that already files statutory returns for its clients asks whether ASHR.work 'takes compliance off their plate'. Give the accurate answer and show where the firm fits.",
      "rubric": {
        "criteria": [
          "states that ASHR.work prepares the statutory files — the EPFO ECR, the ESIC return, Form 24Q working data and Form 16 — and that filing stays with the customer or their CA on the government portals",
          "states that PT presets ship for seven states and any other state is configured and verified by the admin",
          "names at least one other stated limit: no money movement, or no Labour Welfare Fund",
          "positions the CA firm as the natural filer, since ASHR.work does not e-file",
          "never uses the forbidden wording 'files your returns', 'automatic filing' or 'all states' PT'"
        ],
        "max_points": 5
      },
      "max_points": 5,
      "cites": [
        "https://ashr.work/docs/explanation/payroll-engine-model",
        "https://ashr.work/help/payroll/running-payroll-and-payslips",
        "https://ashr.work/help/payroll/income-tax-and-tds"
      ],
      "sources": [
        "docs/parity-program/DECISIONS.md",
        "lib/payroll/pt-defaults.ts",
        "content/docs/explanation/payroll-engine-model.mdx"
      ],
      "claims": [
        "C-07"
      ]
    }
  ]
}