Answer: C) Thunder Explanation: The Sound Following the flash of lighting is because of Thunder.   Lightning is seen earlier than thunder because light travels much faster than sound.   The roar of thunder is the result of a shock wave produced when lightning super-heats the air through which it passes, causing that air to expand very rapidly. This rapid expansion of air creates a shock wave that travels outward at close to the speed of sound.

Answer: A) Electronic Tax Collected at Source Explanation: Tax Collected at Source (TCS) is income tax collected in India payable by the seller who collects in turn from the buyer and it is provided under section 206C of Income Tax Act, 1961 at the sale of some goods which are specified. E - TCS  is the process of filing TCS returns through electronic media. It is necessary for government and corporate collectors to file TCS returns in its electronic form. Collectors (other than government) have the provision to file TCS returns in physical form or electronic form.