19th May 2021

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18th May 2021

About NM-QTA

• The mission will function under the Department of Science & Technology (DST).
• It will be able to address the ever-increasing technological requirements of society and take into account the international technology trends.
• The mission will help prepare next-generation skilled manpower, boost translational research and also encourage entrepreneurship and start-up ecosystem development.

Recent applications

• Recently, DRDO has successfully demonstrated communication between its two labs using Quantum Key Distribution (QKD) technology.
• In June 2020, China demonstrated quantum communication technology using the satellite Micius, by conducting a secret conference between two ground stations about 1,120 km apart.
• They used the satellite not to transmit the entire communication, but to simultaneously send a pair of secret keys to the two ground stations.
• Other potential applications include secure communication, fast computers that established quantum supremacy, sensors, and quantum-inspired devices.

Quantum Technology

• Quantum Technology is based on the principles of quantum theory, which explains the nature of energy and matter on the atomic and subatomic level.
• It concerns the control and manipulation of quantum systems, with the goal of achieving information processing beyond the limits of the classical world.
• Its principles will be used for engineering solutions to extremely complex problems in computing, communications, sensing, chemistry, cryptography, imaging and mechanics.
• This key ability makes quantum computers extremely powerful compared to conventional computers when solving certain kinds of problems like finding prime factors of large numbers and searching for large databases.

What is Quantum Mechanics?

• It is a fundamental theory in physics which describes nature at the smallest – including atomic and subatomic – scales.
• At the scale of atoms and electrons, many of the equations of classical mechanics, which describe how things move at everyday sizes and speeds, cease to be useful.
• In classical mechanics, objects exist in a specific place at a specific time.
• However, in quantum mechanics, objects instead exist in a haze of probability; they have a certain chance of being at point A, another chance of being at point B and so on.

Science Technology and Innovation Policy (STIP), 2020

Aim: To identify and address the strengths and weaknesses of the Indian STI ecosystem to catalyse socio-economic development of the country and also make the Indian STI ecosystem globally competitive.

The philosophy behind

• Unlike previous STI policies which were largely top-driven in the formulation, this policy follows core principles of being decentralized, evidence-informed, bottom-up, experts-driven, and inclusive.
• It aims to be dynamic, with a robust policy governance mechanism that includes periodic review, evaluation, feedback, adaptation and, most importantly, a timely exit strategy for policy instruments.
• The STIP will be guided by the vision of positioning India among the top three scientific superpowers in the decade to come; to attract, nurture, strengthen, and retain critical human capital through a people-centric STI ecosystem

The Open Science Framework

Open Science fosters more equitable participation in science through-

• Increased access to research output;
• Greater transparency and accountability in research; inclusiveness;
• Better resource utilization through minimal restrictions on reuse of research output and infrastructure and
• Ensuring a constant exchange of knowledge between the producers and users of knowledge

Inclusion principles

• The STIP proposes that at least 30 per cent representation be ensured for women in all decision-making bodies, as well as “spousal benefits” are provided to partners of scientists belonging to the LGBTQ+ community.
• Among the proposals in the policy is the removal of bars on married couples being employed in the same department or laboratory.
• As of now, married couples are not posted in the same department, leading to cases of loss of employment or forced transfers when colleagues decide to get married.
• The policy says that for age-related cut-offs in matters relating to the selection, promotion, awards or grants, the “academic age” and not the biological age would be considered.

Funding improvements

• At 0.6% of GDP, India’s gross domestic expenditure on R&D (GERD) is quite low compared to other major economies that have a GERD-to-GDP ratio of 1.5% to 3%.
• This can be attributed to inadequate private sector investment (less than 40%) in R&D activities in India; in technologically advanced countries, the private sector contributes close to 70% of GERD.
• STIP has made some major recommendations in this regard, such as the expansion of the STI funding landscape at the central and state levels.
• It has enhanced incentivisation mechanisms for leveraging the private sector’s R&D participation through boosting financial support and fiscal incentives for industry.

40th Indian Scientific Expedition to Antarctica (ISEA)

• The Indian Antarctic Program is a multi-disciplinary, multi-institutional program under the control of the National Centre for Antarctic and Ocean Research, Ministry of Earth Sciences.
• It was initiated in 1981 with the first Indian expedition to Antarctica.
• The program gained global acceptance with India’s signing of the Antarctic Treaty and subsequent construction of the Dakshin Gangotri Antarctic research base in 1983, superseded by the Maitri base from 1990.
• The newest base commissioned in 2015 is Bharati, constructed out of 134 shipping containers.

Indian mission on the Arctic

• Himadri Station is India’s first Arctic research station located at Spitsbergen, Svalbard, Norway. It is located at the International Arctic Research base, Ny-Ålesund.
• It was inaugurated on the 1st of July, 2008 by the Minister of Earth Sciences. It is followed by IndARC.
• The United States Geological Survey estimates that 22% of the world’s oil and natural gas could be located beneath the Arctic.
• ONGC Videsh has signed joint venture with Russia for oil exploration there.

Digital Ocean’: the Digital Platform for Ocean Data Management

Digital Ocean

• Digital Ocean is a first of its kind digital platform for Ocean Data Management.
• The platform will be promoted as a platform for capacity building on Ocean Data Management for all Indian Ocean Rim countries.
• It would help share ocean knowledge about the ocean with a wide range of users including research institutions, operational agencies, strategic users, the academic community, and the maritime industry and policymakers.
• It also provides free access to information to the general public and the common man.
• It will play a central role in the sustainable management of our oceans and expanding ‘Blue Economy’ initiatives.

Its’ features

• It includes a set of applications developed to organize and present heterogeneous oceanographic data by adopting rapid advancements in geospatial technology.
• It facilitates:

1. Online interactive web-based environment for data integration,
2. 3D and 4D (3D in space with time animation) data visualization,
3. Data analysis to assess the evolution of oceanographic features,
4. Data fusion and multi-format download of disparate data from multiple sources viz., in-situ, remote sensing, and model data, all of which is rendered on a georeferenced 3D Ocean

Certification of ‘Quantum Entanglement’

What is Quantum Entanglement (QE)?

• QE is the name given to a special connection between pairs or groups of quantum systems, or any objects described by quantum mechanics.
• It is one of the biggest parts of quantum mechanics that makes it hard to understand in terms of the everyday world.
• When we look at particles, we usually say that each particle has its own quantum state. Sometimes, two particles can act on one another and become an entangled system.
• When a pair or group of particles can only be described by the quantum state for the system, and not by individual quantum states, we say the particles are “entangled”.

Going bit technical here-

• It is the physical phenomenon that occurs when a pair or group of particles is generated; interact, in a way such that the quantum state of each particle of the pair or group cannot be described independently of the state of the others.
• Entangled states are key resources to facilitate many quantum information processing tasks and quantum cryptographic protocols.

Why decode the Entanglement?

• Entanglement is fragile and is easily lost during the transit of photons through the environment.
• Hence it is extremely important to know whether a pair of photons are entangled, in order to use them as a resource.
• Verification of entanglement requires the use of measurement devices, but such devices may be hacked or compromised.

How to secure QE?

• Device-independent self-testing (DIST) is a method that can be used in order to overcome such a possibility.
• This method enables the verification of entanglement in an unknown quantum state of two photons without having direct access to the state, or complete trust in the measurement devices.
• The theory relies on the application of the quantum uncertainty principle while implementing full device independence is a difficult task.

Shodh Shuddhi

• International Mobile Equipment Identity (IMEI) is supposed to be a unique identity of a mobile phone device.
• IMEI number being programmable, some miscreants do reprogram the IMEI number, which results in cloning of IMEI causing multiple phone devices with same IMEI number.
• As on date, there are many cases of cloned/duplicated IMEI handsets in the network.
• If such IMEI is blocked, a large number of mobile phones will get blocked being handsets with same IMEI causing inconvenience to many genuine customers.
• Thus, there is a need to eliminate duplicate/fake IMEI mobile phones from the network.
• Accordingly, a project called Central Equipment Identity Register (CEIR) system has been undertaken by the DoT for addressing security, theft and other concerns including reprogramming of mobile handsets.

Superconductivity

Superconductivity

• Superconductivity is a phenomenon of exactly zero electrical resistance and expulsion of magnetic flux fields occurring in certain materials, called superconductors, when cooled below a characteristic critical temperature.
• A material is said to be a superconductor if it conducts electricity with zero resistance to the flow of electrons.
• Until now, scientists have been able to make materials superconduct only at temperature much below zero degree C and hence making practical utility very difficult.
• They help build very high efficiency devices leading to huge energy savings.

Silver embedded gold matrix

• The material that exhibited superconductivity is in the form of nanosized films and pellets made of silver nanoparticles embedded in a gold matrix.
• Interestingly, silver and gold independently do not exhibit superconductivity.

Redefined units of measurement of kilogram, Kelvin, mole and ampere

• The General Conference on Weights and Measures (CGPM) at BIPM held on 16 November 2018 has unanimously adopted the resolution to redefine four of the seven base units.
• These included kilogram (SI unit of weight), Kelvin (SI unit of temperature), mole (SI unit of amount of substance), and ampere (SI unit of current).
• The new SI is being implemented worldwide from 20^th May 2019 i.e. the World Metrology Day.

Global standards of Kg

• The global standards for measurement are set by the International Bureau of Weights and Measures (BIPM), of which India became a member in 1957.
• At BIPM in Sèvres, near Paris, stands a cylinder of platinum-iridium locked in a jar.
• Since 1889, the kilogram has been defined as the mass of this cylinder, called Le Grand K, or International Prototype Kilogram (IPK).
• In India, CSIR-NPL maintains the National Prototype Kilogram (NPK-57), which is calibrated with IPK.

Redifining Kg

• The IPK was the last physical artifact used to define any of the fundamental units.
• IPK would put on a little extra mass when tiny dust particles settled on it; when cleaned, it would shed some of its original mass.
• Scientists have long stressed that the fundamental units should be defined in terms of natural constants.
• On November 16, 2018 representatives of 60 countries agreed that the kilogram should be defined in terms of the Planck constant.
• The Planck constant is a quantity that relates a light particle’s energy to its frequency.
• Using a machine called a Kibble balance, in which the weight of a test mass is offset by an electromagnetic force, the value of the Planck constant was fixed, the kilogram was redefined.

How was this achieved?

• The new definition for kilogram fits in with the modern definitions for the units of time (second) and distances (metre).
• Today, the second is defined as the time it takes for a certain amount of energy to be released as radiation from atoms of Caesium-133.
• By its modern definition, a metre is the distance travelled by light in vacuum in 1/299,792,458 of a second (which is already defined).
• This is where the Planck constant comes in.
• It has been measured precisely at 6.626069… × 10^(-34) kilograms per second per square metre.
• With the second and the metre already defined, a very precise definition for the kilogram

Benefits of recalibration

• What was 1 kg earlier is still 1 kg today. An updated kilogram doesn’t mean that weights everywhere will be thrown off balance.
• All that has changed is the definition, for the sake of accuracy.
• A mass measured as 1 kg earlier would have meant 1 kg, plus or minus 15-20 micrograms.
• Using the new definition, a mass measured as 1 kg will mean 1 kg, plus or minus 1 or 2 nanograms.

About World Metrology Day

• The World Metrology Day (WMD) is celebrated annually on this very day as the Metre Convention was signed by representatives of seventeen nations on May 20, 1875.
• The Convention set the framework for global collaboration in the science of measurement and in its industrial, commercial and societal applications.

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17th May 2021

Samanvaya: Free 1-to-1 mentorship for UPSC IAS

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15th May 2021

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14th May 2021

Important Rebellions

Causes of the rebellions

• After seizing the power and starting their rule the British caused dislocation in ways Indian were used to. The areas in which the change was felt the most were viz. economy, administration and land revenue system.
• The British rule which adversely affected the interests of all sections of society had intensified the land revenue. The only interest of the company was the realization of maximum revenue with minimum effort. Consequently, settlements were hurriedly undertaken, often without any regard for the resources of the land.
• Traditional landed aristocracy suffered no less. Their estates were confiscated and they suddenly found themselves without a source of income, unable to work, ashamed to beg, condemned to penury.
• British rule also meant misery to artisans and handicraftsmen. The annexation of Indian states by the Company cut off their major source of patronage. Also, the British policy discouraged Indian handicraft and promoted British goods.
• The new courts and legal system gave a further fillip to the dispossessors of land and encouraged the rich to oppress the poor. Flogging, torture and jailing of the cultivators for arrears of rent or land revenue or interest on debt were quite common. The ordinary people were also hard hit by the prevalence of corruption at the lower levels of the police, judiciary and general administration.

Sanyasi Uprising, Bengal- (1770-1820s)

• At least three separate events are called the Sannyasi Rebellion. One refers to a large body of Hindu sannyasis who travelled from North India to different parts of Bengal to visit shrines. En route to the shrines, it was customary for many of these ascetics to exact a religious tax from the headmen and zamindars or regional landlords
• However, since the East India Company had received the Diwani or right to collect the tax, many of the tax demands increased and the local landlords and headmen were unable to pay both the ascetics and the English.
• The other two movements involved a sect of Hindu ascetics, the Dasnami naga sannyasis who likewise visited Bengal on pilgrimage mixed with moneylending opportunities.
• To the British, these ascetics were looters and must be stopped from collecting money that belonged to the Company and possibly from even entering the province. It was felt that a large body of people on the move was a possible threat.
• The sanyasis retaliated by organising raids on the Company’s factories and state treasuries. Only after prolonged military action could Warren Hastings contain the raids by the sanyasis.

Chuar uprising

• Towards the end of the 18th century, certain portions of the district around Raipur was affected by the Chuar rebellion.
• The leader of the rebels was Durjan Singha, a former zamindar of Raipur. He had a following of about 1,500 men and created havoc in certain areas.
• The uprising lasted from 1766 to 1772 and then, again surfaced between 1795 and 1816.

Moplah Rebellions, Malabar (1835-1921)

• The Moplah rebellions of Malabar, South India, were not only directed against British but also the Hindu Landlords.
• The relations of the Arabs traders with the Malayali society can be traced back to the ninth century. The traders helped the local Hindu chieftains and were granted concessions.
• Many of the Arab traders settled in Malabar marrying mostly Nayar and Tiyar women, and the subsequent descendants came to be known as Moplahs.
• In the traditional Malabar land system, the Jenmi held land by birthright and were mostly highcaste Hindus, and let it out to others for cultivation.
• The other main sections of the Malabar society were the Kanamdar, who were mostly Moplahs, the verumpattamdar (cultivators) and agricultural labourers. The peasants were mostly the Muslim Moplahs.
• The land was given by the ruling raja to Namboodiri Brahmins whose obligation was to look after the temple and related institutions, and to the chieftains (mostly Nayars), who provided martial aid when needed.
• Traditionally, the net produce of the land was shared equally between the three.
• But during the reign of Haider Ali and Tipu Sultan, Namboodiri Brahmins and Nayar Chiefs fled and the subsequent vacuum was filled by the Moplahs.
• The conflict arose when after Malabar’s cession to the British in 1792 and the return of the exiled Namboodiri Brahmins and Nayars, the government re-established and acknowledged their landlord rights.
• The British by recognizing the Jenmis as the absolute owners of the land gave them the right to evict the tenants at will.
• This reduced the other two to the status of tenants and leaseholders.
• The courts and the law officers sided with the Jenmis. Once the Jenmi landlords, who had the backing of the revenue officials, the law court and the police started tightening their hold and demands on the subordinate classes, the Moplah peasantry rose up in revolt.
• The first outbreak occurred in 1836 and during the period of 1834-54, there were 22 uprisings, with the ones in 1841 and 1849 being quite serious.
• The second phase of the revolt was recorded in 1882-85, while another spate of outburst in 1876 was also there.

Poligar Rebellions, Kurnool (1799-1805)

• The Poligars of Dindigal and Malabar rose up against the oppressive land revenue system under the British during 1801-06.
• The sporadic rising of the Poligars in Madras Presidency continued till 1856.
• In September 1799, in the first Polygar War, the poligars of Tirunelveli District rose up in open rebellion.
• Kattabomma Nayak of Panchalamkurichi was considered as the main leader of the rebellion. Though he managed to escape initially, he was later captured in Pudukottai, and publicly hanged in front of other Polygars as a warning.
• The Second Polygar war of 1800-01, given the magnitude of participation, is also known as the “South Indian Rebellion”.
• The rebellion broke out when a band of Polygar armies bombed the British barracks in Coimbatore.
• The suppression was followed by signing of the Carnatic Treaty on July 31, 1801, whereby the British assumed direct control over Tamil Nadu.
• The Polygar system, which had flourished for two and half centuries, came to a violent end and the company introduced the Zamindari settlement in its place.

Ramosi Risings (1822, 1825-26)

• The Ramosis, the hill tribes of the Western Ghats, had not reconciled to British rule and the British pattern of administration.
• They rose under Chittur Singh in 1822 and plundered the country around Satara. Again, there were eruptions in 1825-26 and the disturbances continued till 1829.
• The disturbance occurred again in 1839 over deposition and banishment of Raja Pratap Singh of Satara, and disturbances erupted in 1840-41 also. Finally, a superior British force restored order in the area.

Kolhapur and Savantvadi Revolts (1844)

• The Gadkaris were a hereditary military class which was garrisoned in the Maratha forts.
• These garrisons were disbanded during an administrative reorganisation in Kolhapur state after 1844. Facing the spectre of unemployment, the Gadkaris rose in revolt and occupied the Samangarh and Bhudargarh forts.
• Similarly, the simmering discontent caused a revolt in Savantvadi areas.
• A number of Sawantwadi rebels were tried for treason and sentenced to various terms of imprisonment.
• Ultimately, after the imposition of martial law and meting out brutal punishment to the rebels, the order could be restored in Sawantwadi region.

Santhal Rebellion

• The Santhals of Rajmahal Hills resented the oppression by revenue officials, police, money-lenders, landlords—in general, by the “outsiders’ (whom they called diku).
• The Santhals under Sido and Kanhu rose up against their oppressors, declared the end of the Company’s rule and asserted themselves independent in 1854.
• It was only in 1856 after extensive military operations that the situation was brought under control. Sido died in 1855, while Kanhu was arrested in 1866.
• A separate district of Santhal Parganas was created by the Government to pacify the Santhals.

Khond Uprising

• The Khonds lived in vast hill tracts stretching from Tamil-nadu to Bengal, covering central provinces, and in virtual independence due to the inaccessible mountainous terrain.
• Their uprisings from 1837 to 1856 were directed against the British, in which the tribals of Ghumsar, china-ki-medi, Kalahandi and Patna actively participated.
• The movement was led by Chakra Bisoi in the name of the young Raja.
• The main issue was the attempt by the government to suppress human sacrifice (Mariah), the introduction of new taxes by the British and the influx of Zamindars and sahookars (money-lenders) into their areas which was causing the tribals untold misery.
• The British formed a Maria agency, against which the Khonds fought with Tangi, a king of battle-axe, bows-arrows and even swords.
• Latter Savaras and some local militia clans also joined in, led by Radha Krishna Dand Sena. Chakra Bisoi disappeared in 1855 after which the movement petered out.

Early Munda Uprising (1789-1832)

• In the period of 1789-1832, the Munda rose up in rebellion seven times against the landlords, dikhus, money-lenders and the British, who instead of protesting them sided with the oppressors.
• In the post-1857 period with a hope of a better future, many Mundas turned to the Evangelical Lutheran mission, which was overseeing mission work in Chhotanagpur.
• However, many apostates became more militant and broke away, spearheading the cause of seeking redressal of their grievances once they realized that the missionaries could not provide the solution to them.
• Their movement identified as ‘sardariladai’ or ‘war of the leaders’ was fought with the aim of expelling dikhus; and restoration of the Munda domination over their homeland.
• The tribal chiefs rose up against the erosion of Khuntkatti System or Joint tenures.
• While it failed it did not peter out but remained dormant and in need of a charismatic leader. It was given a new life by Birsa Munda in 1899.

Bhils and Kolis Uprisings:

• The Bhils were concentrated in the hill ranges of Khandesh in the previous Maratha territory. The British occupation of this region in 1818 brought in the outsiders and accompanying dislocations in their community life.
• A general Bhil insurrection in 1817-19 was crushed by the British Military forces and though some conciliatory measures were taken to pacify them, they again revolted under the leadership of Seva Ram in 1825 and the situation remained unsettled until 1831 when the Ramosi Leader Umaji Raje of Purandhar was finally captured and executed.
• Minor revolts again took place in 1836 and 1846 as well.
• The Bhils’ local rivals for power, the Kolis of Ahmednagar district, also challenged the British in 1829 but were quickly subdued by a large army contingent.
• The seeds of rebellion, however, persisted, to erupt again in 1844-46, when a local Koli leader successfully defied the British government for two years.

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13th May 2021

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7th Apr 2022

Government Bodies Related To Environment

Central Pollution Control Board

Established: It was established in 1974 under the Water (Prevention and Control of Pollution) Act, 1974.

Objective: To provide technical services to the Ministry of Environment and Forests under the provisions of the Environment (Protection) Act, 1986.

Key Functions:

• Advise the Central Government on any matter concerning prevention and control of water and air pollution and improvement of the quality of air.
• Plan and cause to be executed a nation-wide programme for the prevention, control or abatement of water and air pollution
• Coordinate the activities of the State Board and resolve disputes among them
• Provide technical assistance and guidance to the State Boards, carry out and sponsor investigation and research relating to problems of water and air pollution, and for their prevention, control or abatement
• Plan and organise training of persons engaged in the programme on the prevention, control or abatement of water and air pollution
• Organise through mass media, a comprehensive mass awareness programme on the prevention, control or abatement of water and air pollution
• Collect, compile and publish technical and statistical data relating to water and air pollution and the measures devised for their effective prevention, control or abatement;
• Prepare manuals, codes and guidelines relating to treatment and disposal of sewage and trade effluents as well as for stack gas cleaning devices, stacks and ducts;
• Disseminate information in respect of matters relating to water and air pollution and their prevention and control
• Lay down, modify or annul, in consultation with the State Governments concerned, the standards for stream or well, and lay down standards for the quality of air.
• Perform such other functions as may be prescribed by the Government of India.

National Biodiversity Authority

Established When: It is a statutory autonomous body under the Ministry of Environment and Forests, Government of India established in 2003, after India signed Convention on Biological Diversity (CBD) in 1992

Headquarter: Chennai

The objective of the body: Implementation of Biological Diversity Act, 2002

Key Functions:

It acts as a facilitating, regulating and advisory body to the Government of India “on issues of conservation, sustainable use of biological resources and fair and equitable sharing of benefits arising out of the use of biological resources.”

Additionally, it advises State Governments in identifying the areas of biodiversity importance (biodiversity hotspots) as heritage sites.

National Tiger conservation authority

Established: It was established in December 2005 following a recommendation of the Tiger Task Force, constituted by the Prime Minister of India for reorganised management of Project Tiger and the many Tiger Reserves in India.

Headquarter: Delhi

Objective:

• Providing statutory authority to Project Tiger so that compliance of its directives become legal.
• Fostering accountability of Center-State in management of Tiger Reserves, by providing a basis for MoU with States within our federal structure.
• Providing for oversight by Parliament.
• Addressing livelihood interests of local people in areas surrounding Tiger Reserves.

Key Functions:

• to approve the tiger conservation plan prepared by the State Government under sub-section (3) of section 38V of this Act
• evaluate and assess various aspects of sustainable ecology and disallow any ecologically unsustainable land use such as mining, industry and other projects within the tiger reserves;
• provide for management focus and measures for addressing conflicts of  men and wild animal and to emphasize on co-existence in forest areas outside the National Parks, sanctuaries or tiger reserve, in the working plan code
• provide information on protection measures including future conservation plan, estimation of population of tiger and its natural prey species, the status of habitats, disease surveillance, mortality survey, patrolling, reports on untoward happenings and such other management aspects as it may deem fit including future plan conservation
• ensure critical support including scientific, information technology and legal support for better implementation of the tiger conservation plan
• facilitate ongoing capacity building programme for skill development of officers and staff of tiger reserves.

Animal Welfare Board of India

Established When: It was established in 1962 under Section 4 of The Prevention of Cruelty to Animals Act,1960.

Headquarter: Ballabhgarh

Objective: To advise Government on Animal Welfare Laws and promotes animal welfare in the country.

Key Functions:

• Recognition of Animal Welfare Organisations: The Board oversees Animal Welfare Organisations (AWOs) by granting recognition to them if they meet its guidelines. The organisation must submit paperwork; agree to nominate a representative of the Animal Welfare Board of India on its Executive Committee, and to submit to regular inspections. After meeting the requirements and inspection, the organisation is considered for grant of recognition.
• The AWBI also appoints key people to the positions of (Hon) Animal Welfare Officers, who serve as the key point of contact between the people, the government and law enforcement agencies.
• Financial assistance: The Board provides financial assistance to recognised Animal Welfare Organisations (AWOs), who submit applications to the Board. Categories of grants include Regular Grant, Cattle Rescue Grant, Provision of Shelter House for looking after the Animals, Animal Birth Control (ABC) Programme, Provision of Ambulance for the animals in distress and Natural Calamity grant.
• Animal welfare laws and Rules: The Board suggests changes to laws and rules about animal welfare issues. In 2011, a new draft Animal Welfare Act was published for comment. Guidance is also offered to organisations and officials such as the police to help them interpret and apply the laws.
• Raising awareness: The Board issues publications to raise awareness of various animal welfare issues. The Board’s Education Team gives talks on animal welfare subjects, and trains members of the community to be Board Certified Animal Welfare Educators.

Forest Survey of India

Established When:  It is a government organization in India under the Union Ministry of Environment, Forest and Climate Change for conducting forest surveys and studies. The organization came into being in, 1981.

Headquarter: Dehradun, Uttarakhand

Objective

The objective of the organization is monitoring periodically the changing situation of land and forest resources and present the data for national planning; conservation and management of environmental preservation and implementation of social forestry projects.

Key Functions

• The Functions of the Forest Survey of India are:
• To prepare State of Forest Report biennially, providing an assessment of the latest forest cover in the country and monitoring changes in these.
• To conduct an inventory in forest and non-forest areas and develop a database on forest tree resources.
• To prepare thematic maps on 1:50,000 scale, using aerial photographs.
• To function as a nodal agency for collection, compilation, storage and dissemination of spatial database on forest resources.
• To conduct training of forestry personnel in the application of technologies related to resources survey, remote sensing, GIS, etc.
• To strengthen research & development infrastructure in FSI and to conduct research on applied forest survey techniques.
• To support State/UT Forest Departments (SFD) in forest resources survey, mapping and inventory.
• To undertake forestry-related special studies/consultancies and custom made training courses for SFD’s and other organizations on a project basis.

Forest Survey of India assesses forest cover of the country every 2 years by digital interpretation of remote sensing satellite data and publishes the results in a biennial report called ‘State of Forest Report'(SFR).

Central Zoo Authority of India

Established: It was established in 1992 and constituted under the Wild Life (Protection) Act.

Headquarter: Delhi

Objective 

The main objective of the authority is to complement the national effort in the conservation of wildlife.

Standards and norms for housing, upkeep, health care and overall management of animals in zoos have been laid down under the Recognition of Zoo Rules, 1992.   

Key Functions

• Since its inception in 1992, the Authority has evaluated 513 zoos, out of which 167 have been recognized and 346 refused recognition.
• The Authority’s role is more of a facilitator than a regulator.  It, therefore, provides technical and financial assistance to such zoos which have the potential to attain the desired standard in animal management. Only such captive facilities which have neither the managerial skills nor the requisite resources are asked to close down.
• Apart from the primary function of the grant of recognition and release of financial assistance, the Central Zoo Authority also regulates the exchange of animals of the endangered category listed under Schedule-I and II of the Wildlife (Protection Act) among zoos.  
• Exchange of animals between Indian and foreign zoos is also approved by the Authority before the requisite clearances under EXIM Policy and the CITES permits are issued by the competent authority.  
• The Authority also coordinates and implements programmes on capacity building of zoo personnel, planned conservation breeding programmes and ex-situ research including biotechnological intervention for the conservation of species for complementing in-situ conservation efforts in the country.

Major UN climate negotiations under UNFCCC- Timeline

1992—

The UN Framework Convention on Climate Change (UNFCCC) was adopted and opened for signatures in Rio de Janeiro, Brazil, at the UN Conference on Environment and Development, also known as the Earth Summit.

154 signatories to the UNFCCC agreed to stabilize “greenhouse gas concentrations in the atmosphere at a level that would prevent dangerous interference with the climate system.”

The treaty is not legally binding because it sets no mandatory limits on GHG emissions. Instead, the treaty provides for future negotiations to set emissions limits. The first principal revision is the Kyoto Protocol.

1994—

The UNFCCC Treaty entered into force after receiving 50 ratifications.

1997—

KYOTO PROTOCOL

COP 3 was held in Kyoto, Japan. On December 11, the Kyoto Protocol was adopted by consensus with more than 150 signatories.

The Protocol included legally binding emissions targets for developed country Parties for the six major GHGs, which are-

• Carbon dioxide.
• Methane.
• Nitrous oxide.
• Hydrofluorocarbons.
• Perfluorocarbons, and
• Sulfur hexafluoride.

Annex of the Kyoto Protocol

• Annex 1 – Industrialised Countries (mainly OECD) plus economies in transition (mainly former soviet block countries) – They would mandatorily reduce GHGs, base year – 1990
• Annex 2 – Subset of Annex 1,  Industrialised Countries (mainly OECD), would also provide finances and technology to non annex countries
• Non annex – not included in annex, all other countries, no binding targets
• Annex A – gases covered under Kyoto <name those 7 gases>
• Annex B – Binding targets for each Annex 1 country i.e Japan will reduce emission by X%, Australia by Y% 

The Protocol offered additional means of meeting targets by way of three market-based mechanisms:

• Emissions trading.
• Clean Development Mechanism (CDM).
• Joint Implementation (JI).

Under the Protocol, industrialized countries’ actual emissions have to be monitored and precise records have to be kept of the trades carried out.

India ratified the Kyoto Protocol in 2002.

2000—

COP 6 part I was held in The Hague, Netherlands. Negotiations faltered, and parties agreed to meet again.

COP 6part II was held in Bonn, Germany. The consensus was reached on what was called the Bonn Agreements.

All nations except the United States agreed on the mechanisms for implementation of the Kyoto Protocol.

The U.S. participated in observatory status only.

2001—

COP 7 was held in Marrakesh, Morocco. The detailed rules for the implementation of the Kyoto Protocol were adopted and called the Marrakesh Accords.

The Special Climate Change Fund (SCCF) was established to “finance projects relating to: adaptation; technology transfer and capacity building; energy transport, industry, agriculture, forestry and waste management; and economic diversification.”

The Least Developed Countries Fund was also “established to support a work programme to assist Least Developed Country Parties (LDCs) carry out, inter alia [among other things], the preparation and implementation of national adaptation programmes of action (NAPAs).”

2005—

COP 11/CMP 1 were held in Montreal, Canada. This conference was the first to take place after the Kyoto Protocol took force. The annual meeting between the parties (COP) was supplemented by the first annual Meeting of the Parties to the Kyoto Protocol (CMP).

The countries that had ratified the UNFCCC, but not accepted the Kyoto Protocol, had observer status at the latter conference.

The parties addressed issues such as “capacity building, development and transfer of technologies, the adverse effects of climate change on developing and least developed countries, and several financial and budget-related issues, including guidelines to the Global Environment Facility (GEF).” (UNFCCC)

2007—

COP 13/CMP 3 were held in Bali. COP parties agreed to a Bali Action Plan to negotiate GHG mitigation actions after the Kyoto Protocol expires in 2012. The Bali Action Plan did not require binding GHG targets for developing countries.

2009—

June – As part of the UN Framework Convention on Climate Change (UNFCCC) process, governments met in Bonn, Germany, to begin discussions on draft negotiations that would form the basis of an agreement at Copenhagen.

December – COP 15 was held in Copenhagen, Denmark.

It failed to reach agreement on binding commitments after the Kyoto Protocol commitment period ends in 2012.

During the summit, leaders from the United States, Brazil, China, Indonesia, India and South Africa agreed to what would be called the Copenhagen Accord which recognized the need to limit the global temperature rise to 2°C based on the science of climate change.

While no legally binding commitments were required by the deal, countries were asked to pledge voluntary GHG reduction targets. $100 billion was pledged in climate aid to developing countries.

2012—

COP 18 was held in Doha, Qatar.

Parties agreed to extend the expiring Kyoto Protocol, creating a second commitment phase that would begin on January 1, 2013 and end December 31, 2020. India ratified the second commitment period in 2017.

Parties failed to set a pathway to provide $100 billion per year by 2020 for developing countries to finance climate change adaptation, as agreed upon at COP 15 in Copenhagen.

The concept of “loss and damage” was introduced as developed countries pledged to help developing countries and small island nations pay for the losses and damages from climate change that they are already experiencing.

2013—

COP 19 was held in Warsaw, Poland.

Parties were expected to create a roadmap for the 2015 COP in Paris where a legally binding treaty to reduce greenhouse gas (GHG) emissions is expected to be finalized (in order to come into effect in 2020).

Differences of opinion on responsibility of GHG emissions between developing and developed countries led to a flexible ruling on the wording and a plan to discuss further at the COP 20 in Peru.

A non-binding agreement was reached among countries to set up a system tackling the “loss and damage” issue, although details of how to set up the mechanism were not discussed.

Concerning climate finance, the United Nations’ Reducing Emissions from Deforestation and Forest Degradation (REDD+) Program, aimed at preserving the world’s forests, was formally adopted.

Little progress was made on developed countries committing to the agreed upon plan of providing $100 billion per year by 2020 to developing countries.

2015—

PARIS AGREEMENT

COP 21 or CMP 11 was held in Paris.

Aims of the Paris Agreement-

1.Keep the global temperature rise this century well below 2 degrees Celsius above the pre-industrial level.

2.Pursue efforts to limit the temperature increase even further to 1.5 degrees Celsius.

3.Strengthen the ability of countries to deal with the impacts of climate change.

COP 23 – BONN(GERMANY)

First COP to be hosted by a small Island developing nation.
Countries continued to negotiate the finer details of how the agreement will work from 2020 onwards.

COP 24 – KATOWICE(POLLAND)

• Countries settled on most of the tricky elements of the “rulebook” for putting the 2015 Paris agreement into practice.
• This includes how governments will measure, report on and verify their emissions-cutting efforts, a key element because it ensures all countries are held to proper standards and will find it harder to wriggle out of their commitments.
  Read in detail here

COP 26: Glasgow Agreement

What was achieved?
1. Mitigation:

• The Glasgow agreement has emphasised that stronger action in the current decade was most critical to achieving the 1.5-degree target.

2. Adaptation:

• The Glasgow Climate Pact has:

1. Asked the developed countries to at least double the money being provided for adaptation by 2025 from the 2019 levels.
2. Created a two-year work programme to define a global goal on adaptation.

3. Finance: 

• In 2009, developed countries had promised to mobilise at least $100 billion every year from 2020.
• The developed nations have now said that they will arrange this amount of 100 billion annual fund by 2023.

4. Accounting earlier failures:

• The pact has expressed “deep regrets” over the failure of the developed countries to deliver on their $100 billion promise.
• It has asked them to arrange this money urgently and in every year till 2025.

5. Loss and Damage:

• There is no institutional mechanism to compensate nations for the losses, or provide them help in the form of relief and rehabilitation after suffering from climate disasters.
• The loss and damage provision in the Paris Agreement seeks to address that.
• Thanks to a push from many nations, substantive discussions on loss and damage could take place in Glasgow.

6. Carbon Markets:

• The Glasgow Pact has offered some reprieve to the developing nations.
• It has allowed these carbon credits to be used in meeting countries’ first NDC targets
  Read in detail here

NATIONALLY DETERMINED CONTRIBURTIONS (NDCs)

• The national pledges by countries to cut emissions are voluntary.
• The Paris Agreement requires all Parties to put forward their best efforts through “nationally determined contributions” (NDCs) and to strengthen these efforts in the years ahead.
• This includes requirements that all Parties report regularly on their emissions and on their implementation efforts.
• In 2018, Parties will take stock of the collective efforts in relation to progress towards the goal set in the Paris Agreement.
• There will also be a global stock take every 5 years to assess the collective progress towards achieving the purpose of the Agreement and to inform further individual actions by Parties.

Some facts-

• It entered into force in November 2016 after (ratification by 55 countries that account for at least 55% of global emissions) had been met.
• The agreement calls for zero net anthropogenic greenhouse gas emissions to be reached during the second half of the 21st century.
• In the adopted version of the Paris Agreement, the parties will also “pursue efforts to limit the temperature increase to 1.5 °C.”
• The 1.5 °C goal will require zero-emissions sometime between 2030 and 2050, according to some scientists.
• The developed countries reaffirmed the commitment to mobilize $100 billion a year in climate finance by 2020 and agreed to continue mobilizing finance at the level of $100 billion a year until 2025.
• In 2017, United States announced that the U.S. would cease all participation in the 2015 Paris Agreement on climate change mitigation.
• In accordance with Article 28 of the Paris Agreement, the earliest possible effective withdrawal date by the United States cannot be before November 2020. Thus, The U.S. will remain a signatory till November 2020.

RATIFICATION TO KIGALI AGREEMENT

The Union Cabinet has given its approval for ratification of the Kigali Amendment to the Montreal Protocol on Substances that Deplete the Ozone Layer for phase down of Hydrofluorocarbons (HFCs) by India.

What is Montreal Protocol?

• The Montreal Protocol on Substances that Deplete the Ozone Layer is an international agreement made in 1987.
• It was designed to stop the production and import of ozone-depleting substances and reduce their concentration in the atmosphere to help protect the earth’s ozone layer.
• It sits under the Vienna Convention for the Protection of the Ozone Layer.

What is the Kigali Amendment?

• It is an international agreement to gradually reduce the consumption and production of hydrofluorocarbons (HFCs).
• It is a legally binding agreement designed to create rights and obligations in international law.
• While HFCs do not deplete the stratospheric ozone layer, they have high global warming potential ranging from 12 to 14,000, which has an adverse impact on climate.
  Read in detail here

10th May 2021

Physiography of India

The Northern Mountains / Himalayan Mountains

• Young and structurally fold mountains stretch over thenorthern borders of India
• Run in a west-east direction fromthe Indus to the Brahmaputra formed by the tectonic collision of the Indian plateau with the Eurasian plateau
• Loftiest and one of the most rugged mountain barriers of the world
• form an arc, which covers a distance of about 2,400 Km in length with varying width from 400 Km in Kashmir to 160 Km Arunachal Pradesh
• The altitudinal variations are greater in the eastern part than in the western

The Trans Himalayas

• Himalayan Ranges immediately to the north of the The Great Himalayan Range are called the Trans Himalayas.
• Most of the part of this Himalayan range lies in the Tibet and hence also called Tibetan Himalaya
• The Zaskar, K2 (Godwin austin), the Ladakh, the Kailash and the Karakoram are the main ranges of the trans Himalayan system

Greater or Inner Himalayas / Himadri

• Most continuous range consisting of the loftiest peaks with an average height of 6,000 metres
• Contains all the prominent Himalayan peaks with core of this part of Himalayas is composed of granite
• Perennially snow bound, and a number of glaciers descend from this range
• Prominent Ranges include Mt. Everest, Kamet, Kanchenjunga, Nanga Parbat, Annapurna

The Lesser Himalaya or Himachal

• Altitude varies between 3,700 to 4,500 metres and the average width is of 50 Km
• While the Pir Panjal range forms the longest and the most important range, the Dhaula Dhar & the Mahabharat ranges are also prominent ones
• Consists of the famous valley of Kashmir and the Kangra & Kullu Valley in Himachal Pradesh (Majority of hill stations lies in this range)

The Shiwaliks

• The altitude varies between 900 to 1100 km and the width varies between 10 to 50 km
• The longitudinal valleys lying between the Himachal and Shiwaliks are called ‘Dun’ for ex. DehraDun, Kotli Dun and Patli Dun

Eastern hills and mountains

• The Brahmaputra marks the eastern border of the Himalayas. Beyond the Dihang gorge, the Himalayas bend sharply towards south and form the Eastern hills or Purvanchal.
• These hills run through the north eastern states of India & are mostly composed of sandstones for ex. Patkai Hills, Naga Hills, Manipuri Hills and Mizo Hills

Himalayan Regions from East to West

 The Northern Plain

• Formed by the interplay of the three major river systems, namely– the Indus, the Ganga and the Brahmaputra along with their tributaries
• Composed of alluvial soil which has been deposited over millions of years, about 2400 km long and about 240 to 320 km broad.
• With a rich soil cover combined with adequate water supply and favourable climate it is agriculturally a very productive part of India
• Divided into three sections, viz. the Punjab Plain, the Ganga Plain and the Brahmaputra Plain.

Based on the relief features; the northern plain can be divided into four regions, viz. bhabar, terai, bhangar and khadar.

The Peninsular Plateau

• The peninsular plateau is triangular in shape & surrounded by hills, composed of the oldest rocks as it was formed from the drifted part of the Gondwana land
• Broad & shallow valleys and rounded hills are the characteristic features of this plateau.
• The plateau can be broadly divided into two regions, viz. the Central Highlands and the Deccan Plateau.

The Central Highlands

• The Central Highlands lies to the north of the Narmada River & covers the major portion of the Malwa plateau.
• The rivers in this region flow from southwest to northeast; which indicates the slope of this region.
• It is wider in the west and narrower in the east.
• Bundelkhand and Baghelkhand mark the eastward extension of this plateau.
• The plateau further extends eastwards into the Chhotanagpur plateau

The Deccan Plateau

• Largest plateau in India, making up most of the southern part of the country, lies to the south of the Naramada River & shaped as downward-pointing triangle.
• It is located between two mountain ranges, the Western Ghats and the Eastern Ghats.
• Each rises from its respective nearby coastal plain almost meet at the southern tip of India.
• The average elevation of Western Ghats is 900 – 1600 metres; compared to 600 metres in case of Eastern Ghats.
• It is separated from the Gangetic plain to the north by the Satpura and Vindhya Ranges, which form its northern boundary
• Home of thick dark soil (called regur), suitable for cotton cultivation

The Indian Desert

• The Indian desert lies towards the western margins of the Aravali Hills.
• This region gets scanty rainfall which is less than 150 mm in a year, Hence they climate is arid and vegetation is scanty.
• Luni is the only prominent river but some streams appear during rainy season.

The Coastal Plains

The Peninsular plateau is flanked by stretch of narrow coastal strips which run along the Arabian Sea on the west and along the Bay of Bengal on the east.

Western Coastal Plains

• The Western Coastal Plainsis a thin strip of coastal plain 50 kilometres in width,  much less than its eastern counterpart, between the west coast of India and the Western Ghats hills, which starts near the south of river Tapi
• The plains begin at Gujarat in the north and end at Kerala in the south including the states of Maharashtra, Goa and Karnataka
• The Gulf of Kutch and the Gulf of Khambat lie on the northern part
• Western coastal plane is mainly divided into following sections
• Kathiawar Coast → Kutch to Daman (Tapti, Narmada, Sabarmati & Mahi river deposit huge load of sediments in the Gulf of Cambay & form estuaries)
• Konkan Coast →  Between Daman & Goa
• Kannada Coast →  Between Goa to Cannanore
• Kanyakumari Coast →  Between Cannanore to Cape Camorin
• Malabar coast à Kannada Coast + Kanyakumari Coast

Eastern Coastal Plains

• Refer to a wide stretch of landmass of India, lying between the Eastern Ghats and the Bay of Bengal.
• These plains are wider and level as compared to the western coastal plains.
• It stretches from Tamil Nadu in the south to West Bengal in the north.
• Eastern coastal plane is mainly divided into following sections
• Utkal coast →  Deltaic plains of Ganga to Mahanadi delta (Famous Chilka lake is located in this plain)
• Andhra Coast →  Utkal plains to Pulicat lake (Contains deltas of Godavari & Krishna Rivers, & famous Kolleru lake)
• Northern Circars → Utkal Coast + Andhra Coast (Between Mahanadi & Krishna)
• Coromandal Coast → Between Krishna & Kanyakumari (Consist of Kaveri Delta)

The Islands

• Total 247 islands in India → 204 islands in Bay of Bengal and 43 in the Arabian Sea
• Few coral islands in the Gulf of Mannar also
• Andaman and Nicobar Islands in Bay of Bengal consist of hard volcanic rocks
• The middle Andaman and Nicobar Islands are the largest islands of India
• Lakshadweep islands in the Arabian Sea are formed by corals
• The southern – most point of India is in Nicobar Island, known as Indira Point
• Formerly Indira point was called Pygmalion Point, it is submerged now, after 2004 Tsunami

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11th May 2021

Important keywords regarding budget, fiscal policy and taxation

Annual financial statement:

The Union Budget is the annual financial statement that contains the government’s revenue and expenditure for a fiscal year.

It may also include planned sales volumes and revenues, resource quantities, costs and expenses, assets, liabilities and cash flows.

The statement details the revenues from all sources, and expenditure on all activities that the government will undertake for the fiscal year. The fiscal year is calculated from 1 April-31 March.

Under Article 112 of the Constitution, the government has to present a statement of estimated revenue and expenditure for every fiscal. This statement is called the annual financial statement. This document is divided into three sections: For each of these funds, the central government is required to present a statement of revenue and expenditure.

1. Consolidated Fund:

The Consolidated Fund of India, created under Article 266 of the Indian Constitution, includes the revenues received by the government and expenses made by it.

All the revenue that the government receives through direct (income tax, corporation tax etc.) or indirect tax (Goods and Services Tax or GST) go into the Consolidated Fund of India.

Revenue from non-tax sources like dividends, profits from the PSUs, and income from general services also contribute to the fund. Recoveries of loans, earnings from disinvestment and repayment of debts issued by the Centre also contribute to the fund.

However, no money can be withdrawn for meeting expenses until the government gets the approval of the Parliament. Examples of expenditure include wages, salaries and pension of government employees, and other fixed costs. The repayment of debts incurred by the government is also done through the Consolidated Fund of India.

The Consolidated Fund of India is divided into five parts:

• Revenue account – receipts,
• Revenue account – disbursements,
• Capital account – receipts,
• Capital account – disbursements, and
• Disbursements ‘charged’ on the Consolidated Fund of India.

Disbursements ‘charged’ on the Consolidated Fund of India is a special category within the Consolidated Fund of India which is not put to vote in the Parliament.

This means whatever comes under this category need to be paid, whether the Budget is passed or not.

The salary and allowances of the President, speaker and deputy speaker of the Lok Sabha, chairman and deputy chairman of the Rajya Sabha, salaries and allowances of Supreme Court judges, pensions of Supreme Court and High Court judges come under this category.

2.Contingency fund:

Like the Consolidated Fund of India, the Contingency Fund of India constitutes a part of the annual financial statement.

Established under Article 267(1) of the Indian Constitution, the fund is maintained by the ministry of finance on behalf of the President of India.

As the name suggests, the Contingency Fund of India is an account maintained for meeting expenses during any unforeseen emergencies.

Parliamentary approval for such unforeseen expenditure is obtained, ex- post-facto, and an equivalent amount is drawn from the Consolidated Fund of India to recoup the Contingency Fund after such ex-post-facto approval.

3. Public account.

Article 266 of the Constitution defines the Public Account as being those funds that are received on behalf of the Government of India.

Money held by the government in a trust — such as in the case of Provident Funds, Small Savings collections, income of government set apart for expenditure on specific objects like road development, primary education, reserve/special Funds, etc — are kept in the Public Account.

Public Account funds do not belong to the government and have to be finally paid back to the persons and authorities that deposited them.

Parliamentary authorisation for such payments is not required.

However, when money is withdrawn from the Consolidated Fund with the approval of Parliament and kept in the Public Account for expenditure for a specific purpose, it is submitted for a vote in Parliament.

Appropriation bill

Appropriation Bill is a money bill that allows the government to withdraw funds from the Consolidated Fund of India to meet its expenses during the course of a financial year.

As per Article 114 of the Constitution, the government can withdraw money from the Consolidated Fund only after receiving approval from Parliament.

To put it simply, the Finance Bill contains provisions on financing the expenditure of the government, and Appropriation Bill specifies the quantum and purpose for withdrawing money.

Vote-on-account

The Constitution says that no money can be withdrawn by the government from the Consolidated Fund of India except under appropriation made by law.

For that, an appropriation bill is passed during the Budget process.

However, the appropriation bill may take time to pass through the Parliament and become a law. Meanwhile, the government would need permission to spend even a single penny from April 1 when the new financial year starts.

Vote on the account is the permission to withdraw money from the Consolidated Fund of India in that period, usually two months.

Vote on the account is a formality and requires no debate. When elections are scheduled a few months into the new financial year, the government seeks vote on account for four months. Essentially, vote on account is the interim permission of the parliament to the government to spend money.

Corporation tax:

Corporation tax is a direct tax imposed on the net income or profit that enterprises make from their businesses. Companies, both public and privately registered in India under the Companies Act 1956, are liable to pay corporation tax. This tax is levied at a specific rate according to the provisions of the Income Tax Act, 1961.

Fringe benefits tax (FBT):
The taxation of perquisites – or fringe benefits – provided by an employer to his employees, in addition to the cash salary or wages paid, is fringe benefits tax. It was introduced in Budget 2005-06. The government felt many companies were disguising perquisites such as club facilities as ordinary business expenses, which escaped taxation altogether. Employers have to now pay FBT on a percentage of the expense incurred on such perquisites.

Direct Tax:

A direct tax is paid directly by an individual or organization to the imposing entity. A taxpayer, for example, pays direct taxes to the government for different purposes, including real property tax, personal property tax, income tax, or taxes on assets. Direct taxes are based on the ability-to-pay principle. This economic principle states that those who have more resources or earn a higher income should pay more taxes.

Indirect Tax
In the case of indirect taxes, the incidence of tax is usually not on the person who pays the tax. These are largely taxes on expenditure and include Customs, excise and service tax.

Indirect taxes are considered regressive, the burden on the rich and the poor is alike. That is why governments strive to raise a higher proportion of taxes through direct taxes. Moving on, we come to the next important receipt item in the revenue account, non-tax revenue.

Non-tax revenue:

Other than taxation being a primary source of income, the government also earns a recurring income, which is called non-tax revenue. While sources of tax revenue are few, the sources of non-tax revenue are many, with the number of collections per source. Although there are many sources of non-tax revenue, the amount per source is much less than that for tax revenue.

For example, when citizens use services offered by the government, they pay bills, which are categorised as non-tax revenue, as the government provides infrastructure support to implement the services. Non-tax revenue also includes the interest collected by the government on the loans or funds offered to states.

Grants-in-aid and contributions
The third receipt item in the revenue account is relatively small grants-in-aid and contributions. These are in the nature of pure transfers to the government without any repayment obligation.
These include expense incurred on organs of state such as Parliament, judiciary and elections. A substantial amount goes into administering fiscal services such as tax collection. The biggest item is the interest payment on loans taken by the government. Defence and other services like police also get a sizeable share. Having looked at receipts and expenditure on revenue account we come to an important item, the difference between the two, the revenue deficit.

Revenue deficit:

Revenue deficit arises when the government’s revenue expenditure exceeds the total revenue receipts.

Revenue deficit includes those transactions that have a direct impact on a government’s current income and expenditure. This represents that the government’s own earnings are not sufficient to meet the day-to-day operations of its departments. Revenue deficit turns into borrowings when the government spends more than what it earns and has to resort to the external borrowings.

               Revenue Deficit= Total revenue receipts – Total revenue expenditure.

Revenue Deficit deals only with the government’s revenue receipts and revenue expenditures.

Note that revenue receipts are receipts which neither create liability nor lead to a reduction in assets.

It is further divided into two heads:

• Receipt from Tax (Direct Tax,  Indirect Tax)
• Receipts from Non-Tax Revenue

Revenue Expenditure is referred to as the expenditure that does not result in the creation of assets reduction of liabilities. It is further divided into two types

• Plan revenue expenditure
• Non-plan revenue expenditure

Fiscal Deficit:
The fiscal deficit is defined as an excess of total budget expenditure over total budget receipts excluding borrowings during a fiscal year. In simple words, it is the amount of borrowing the government has to resort to meet its expenses. A large deficit means a large amount of borrowing. The fiscal deficit is a measure of how much the government needs to borrow from the market to meet its expenditure when its resources are inadequate.

Primary deficit:

Primary deficit is defined as a fiscal deficit of current year minus interest payments on previous borrowings.

         Primary deficit= Fiscal deficit – Interest payment on the previous borrowing

In other words, whereas fiscal deficit indicates borrowing requirement inclusive of interest payment, the primary deficit indicates borrowing requirement exclusive of interest payment (i.e., amount of loan).

We have seen that borrowing requirement of the government includes not only accumulated debt, but also interest payment on the debt. If we deduct ‘interest payment on debt’ from borrowing, the balance is called the primary deficit.

Public debt:

Public debt receipts and public debt disbursals are borrowings and repayments during the year, respectively. The difference is the net accretion to the public debt. Public debt can be split into internal (money borrowed within the country) and external (funds borrowed from non-Indian sources). Internal debt comprises treasury bills, market stabilisation schemes, ways and means advance, and securities against small savings.

Ways and means advance (WMA):

One of RBI’s roles is to serve as banker to both central and state governments. In this capacity, RBI provides temporary support to tide over mismatches in their receipts and payments in the form of ways and means advances.

CESS:
This is an additional levy on the basic tax liability. Governments resort to cess for meeting specific expenditure.

Dividend distribution tax:

A dividend is a return given by a company to its shareholders out of the profits earned by the company in a particular year. Dividend constitutes income in the hands of the shareholders which ideally should be subject to income tax.

However, the income tax laws in India provided for an exemption of the dividend income received from Indian companies by the investors by levying a tax called the Dividend Distribution Tax (DDT) on the company paying the dividend. This tax has been abolished in the 2020-21 budget.

FRBM Act 2003:

The Fiscal Responsibility and Budget Management Act (FRBM Act), 2003, establishes financial discipline to reduce the fiscal deficit.

What are the objectives of the FRBM Act?

The FRBM Act aims to introduce transparency in India’s fiscal management systems. The Act’s long-term objective is for India to achieve fiscal stability and to give the Reserve Bank of India (RBI) flexibility to deal with inflation in India. The FRBM Act was enacted to introduce a more equitable distribution of India’s debt over the years.

Key features of the FRBM Act

The FRBM Act made it mandatory for the government to place the following along with the Union Budget documents in Parliament annually:

1. Medium Term Fiscal Policy Statement

2. Macroeconomic Framework Statement

3. Fiscal Policy Strategy Statement

The FRBM Act proposed that revenue deficit, fiscal deficit, tax revenue and the total outstanding liabilities be projected as a percentage of gross domestic product (GDP) in the medium-term fiscal policy statement.

Fiscal Performance Index (FPI)

• The composite FPI developed by CII is an innovative tool using multiple indicators to examine the quality of Budgets at the Central and State levels.
• The index has been constructed using UNDP’s Human Development Index methodology which comprises six components for holistic assessment of the quality of government budgets, subsidies, pensions and defence in GDP
• Quality of capital expenditure: measured by the share of capital expenditure (other than defence) in GDP
• Quality of revenue: the ratio of net tax revenue to GDP (own tax revenue in case of States)
• Degree of fiscal prudence I: fiscal deficit to GDP
• Degree of fiscal prudence II: revenue deficit to GDP and
• Debt index: Change in debt and guarantees to GDP

Other measures of FPI

• As per the new index, expenditure on infrastructure, education, healthcare and other social sectors can be considered beneficial for economic growth.

Sabka Vishwas-Legacy Dispute Resolution Scheme

• This Scheme is introduced to resolve and settle legacy cases of the Central Excise and Service Tax.
• The proposed scheme would cover all the past disputes of taxes which may have got subsumed in GST; namely Central Excise, Service Tax and Cesses.
• The Government expects the Scheme to be availed by a large number of taxpayers for closing their pending disputes relating to legacy Service Tax and Central Excise cases that are now subsumed under GST so they can focus on GST.
• The Scheme is, especially, tailored to free a large number of small taxpayers of their pending disputes with the tax administration.

Components of the Scheme

• The two main components of the Scheme are dispute resolution and amnesty.
• The dispute resolution component is aimed at liquidating the legacy cases of Central Excise and Service Tax that are subsumed in GST and are pending in litigation at various forums.
• The amnesty component of the Scheme offers an oppor­tunity to the taxpayers to pay the outstanding tax and be free of any other consequence under the law.
• The most attractive aspect of the Scheme is that it provides substantial relief in the tax dues for all categories of cases as well as full waiver of interest, fine, penalty,
• In all these cases, there would be no other liability of interest, fine or penalty. There is also a complete amnesty from prosecution.

Direct Tax Code:

• The Direct Tax Code (DTC) is an attempt by the Govern­ment of India to simplify the direct tax laws in India.
• It will revise, consolidate and simplify the structure of direct tax laws in India into a single legislation.
• When implemented, it will replace the Income-tax Act, 1961 (ITA), and other direct tax legislation like the Wealth Tax Act, 1957.
• The task force was constituted by the government to frame draft legislation for this proposed DTC in November 2017 and review the existing Income Tax Act.

Direct Tax:

• These are the taxes, paid directly to the government by the taxpayer. Under the direct tax system, the incidence and impact of taxation fall on the same entity, which cannot be transferred to another person.
• It is termed as a progressive tax because the proportion of tax liability rises as an individual or entity’s income increases.
• Examples- Income tax, corporate tax, Dividend Distri­bution Tax, Capital Gain Tax, Security Transaction Tax.
• The system of Direct taxation is governed by the Cen­tral Board of Direct Taxes (CBDT). It is a part of the Department of Revenue in the Ministry of Finance.

Corporate Tax

• A corporate tax also popularly known as the company tax or the corporation tax is the tax levied on the capital or income of corporations or analogous legal entities.
• In most countries, such taxes are levied at the national level, and a tax that is similar to that imposed at the na­tional level could be imposed at the local or state levels.
• The taxes could also be termed as capital tax or income tax.
• Generally, Partnership firms are not taxed at the entity level.
• In most of nations, the corporations functioning in a country are taxed for the income from that country.
• Many countries tax all income of corporations incorpo­rated in the country or those deemed to be resident for tax purposes in the country.
• The income of the company that is to be taxed is computed similarly to the taxable income for individuals.
• Tax is generally imposed on net profits.
• In India, companies, both private and public which are registered in India under the Companies Act 1956, are liable to pay corporate tax.

Securities transaction tax (STT)

• Sale of any asset (shares, property) results in loss or profit. Depending on the time the asset is held, such profits and losses are categorised as long-term or short-term capital gain/loss.
• In Budget 2004-05, the government abolished long-term capital gains tax on shares (tax on profits made on the sale of shares held for more than a year) and replaced it with STT.
• It is a kind of turnover tax where the investor has to pay a small tax on the total consideration paid/received in a share transaction.

Banking cash transaction tax (BCTT)

• Introduced in Budget 2005-06, BCTT is a small tax on cash withdrawal from bank exceeding a particular amount in a single day.
• The basic idea is to curb the black economy and generate a record of big cash transactions

Cess

• This is an additional levy on the basic tax liability Governments resort to cess for meeting specific expenditure. For instance, both corporate and individual income is at present subject to an education cess of 2%.
• In the last Budget, the government had imposed another 1% cess – secondary and higher education cess on income tax – to finance secondary and higher education.

Countervailing Duties (CVD)

• Countervailing duty is a tax imposed on imports, over and above the basic import duty CVD is at par with the excise duty paid by the domestic manufacturers of similar goods
• This ensures a level playing field between imported goods and locally-produced ones.
• An exemption from CVD places the domestic industry at the disadvantage and over long run discourages investments in affected sectors.

Export Duty

• This is a tax levied on exports. In most instances, the object is not revenue, but to discourage exports of certain items.
• In the last Budget, for instance, the government imposed an export duty of Rs 300 per metric tonne on the export of iron ores and concentrates and Rs 2,000 per metric tonne on the export of chrome ores and concentrates.

Pass-through Status

• A pass-through status helps avoid double taxation. Mutual funds, for instance, enjoy pass-through status.
• The income earned by the funds is tax-free. Since mutual funds’ income is distributed to the unit-holders, who are in turn taxed on their income from such investments any taxation of mutual funds would amount to double taxation.
• Essentially, it means the income is merely passing through the mutual funds and, therefore, should not be taxed.
• The government allows venture funds in some sectors pass-through status to encourage investments in start-ups.

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8th May 2021

Schemes and Policies for Women

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