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  • Indian Army Updates

    Proposal for Integrated Theatre Commands

    25 June 2021 | | Internal Security
    Mains GS3: GS3-24. Various Security Forces and Agencies and their Mandate.

    The Chief of Defence Staff has held a meeting with the Vice Chiefs of the Army, the Navy and the Air Force, and others in the backdrop of concerns about the proposed model of the integrated theatre commands.

    What are integrated theatre commands?

    • In the simplest words, it is a unified command under which all the resources of the Army, the Navy and the Air Force are pooled, depending on the threat perception.
    • The commands could be geographical — like looking at a border with a particular country — or thematic, like a command for all maritime threats.
    • Several nations in the world have theatre commands, including the United States and China.

    Is theatre commands a new idea?

    • The idea of creating an integrated tri-Services command in India is not new — it had been recommended at various levels after the Kargil conflict.
    • When Gen Rawat was appointed Chief of Defence Staff in January 2020 with a mandate to raise such commands within his three-year tenure, the idea was finally brought to the design table.
    • After his appointment, Gen Rawat had commissioned studies within each of the armed forces to come up with ideas of what these commands could look like.
    • These were headed by the Vice Chiefs of the forces.
    • Last year, Gen Rawat had suggested that the first of these commands, the Air Defence Command, could come up by the end of 2020.
    • However, the process has been delayed due to multiple factors, including the Covid-19 pandemic.
    • Officials are now suggesting that some of the new commands could be rolled out by the end of this year.

    What is the proposal under discussion?

    • A model with four to five integrated tri-Services theatre commands is under discussion, with each command headed by a three-star officer.
    • This officer, the theatre commander, will report to the Chiefs of Staff Committee (COSC), which, as the name suggests, includes the three Service Chiefs, and is headed by the CDS as its permanent chairman.
    • This brings in a major change — the Service chiefs currently have all the operational control over their forces; operational powers will now move to the COSC.
    • Each of these commands will have the needed assets from all the three forces. Operational control over all of those assets, regardless of the force, will lie with the commander of that theatre.

    The proposed commands are:

    • A Maritime Theatre Command, which will take care of all the maritime security needs of the country on both the eastern and the western seaboards, and will include air strike assets and amphibian forces of the Army.
    • An Air Defence Command, which will be mandated with air defence across the country and beyond. The fighter jets will have reconnaissance and surveillance assets as well.
    • Two or three land-based commands are proposed. If there are two commands, there will be one each for India’s borders with China and Pakistan.
    • But there is also a proposal to have another command looking at India’s borders with Pakistan and China in Jammu and Kashmir, and Ladakh.
    • There will be a Logistics Command, which will have the logistics of all the Services under one person; and there will be a Training and Doctrine Command, so that all Services work under a common doctrine and have some basic common training.

    What will be the role of the Services, if not operational?

    • As of now, the Services have to speak to each other in times of need and urgency to request their assets to conduct a particular operation.
    • The proposal is to have a theatre commander who will have operational control of the assets under his command, thus enhancing jointness among the forces, and also reducing duplication of resources.
    • However, this would leave the Service chiefs with no direct control over their assets operationally.
    • This does not mean their roles will be made redundant. Now the Services will have the core tasks to Raise, Train and Sustain their respective forces.
    • Also, as each chief will be a member of the COSC and an expert of his/her domain, his or her inputs will be necessary for all operational decisions.

    Readiness of the services

    • Sources within the Services and the Defence Ministry have mentioned that while the Army and the Navy are on board with the proposal, the Air Force has certain reservations.
    • One, the Air Force does not want the Air Force chief to lose operational control of Air assets, according to the sources.
    • Two, the Air Force is concerned that all of its assets might be divided within these integrated theatres.
    • Sources in the Air Force said that all such concerns need to be addressed before such a significant transformation of the defence set-up takes place.

    How many commands are there now; are any of them tri-Service commands?

    As of now, the three forces have 17 commands between them.

    • The Army has seven commands: Northern, Eastern, Southern, Western, Central, Southwestern and Army Training Command (ARTRAC).
    • The Air Force has seven as well: Western, Eastern, Southern, Southwestern, Central, Training, and Maintenance commands.
    • The Navy has three: Western, Eastern and Southern, of which Southern is largely about training.
    • Even if these commands operate in the same region, they are not co-located, and their areas of operational responsibility are not necessarily the same.
    • There are two existing tri-Service commands as well — the Andaman and Nicobar Command (ANC), which is headed by rotation by officers from the three Services.

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  • Industrial Sector Updates – Industrial Policy, Ease of Doing Business, etc.

    GIMAC: India’s first maritime arbitration centre

    25 June 2021 | | Economics
    Mains GS3: GS3-12.Effects of liberalization on the economy, changes in industrial policy and their effects on industrial growth

    The Gujarat Maritime University signed a Memorandum of Understanding (MoU) with the International Financial Services Centres Authority in GIFT City to promote the Gujarat International Maritime Arbitration Centre (GIMAC).

    What is GIMAC?

    • The GIMAC will be part of a maritime cluster that the Gujarat Maritime Board (GMB) is setting up in GIFT City at Gandhinagar.
    • The Maritime Board has rented about 10,000 square feet at GIFT House which is part of the Special Economic Zone (SEZ) area with clearance from the development commissioner.
    • This will be the first centre of its kind in the country that will manage arbitration and mediation proceedings with disputes related to the maritime and shipping sector.
    • The centre is expected to be ready by the end of August.

    Why is such a centre needed?

    • It is required because, for instance, the ship owners belong to a different country and the person leasing the ship is from another country.
    • Any dispute arising between them can be resolved within this centre.
    • There are over 35 arbitration centres in India. However, none of them exclusively deals with the maritime sector.
    • The arbitration involving Indian players is now heard at the Singapore Arbitration Centre.
    • The idea is to create a world-class arbitration centre focused on maritime and shipping disputes that can help resolve commercial and financial conflicts between entities having operations in India.
    • Globally, London is the preferred centre for arbitration for the maritime and shipping sector.

    What is the current status of the project?

    • The process of recruiting staff for the arbitration centre is currently underway.
    • A 10-member advisory board for GIMAC, consisting of international experts and professionals, has been created, which will help in the framing of rules for the arbitration centre and in empanelling arbitrators.

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  • Goods and Services Tax (GST)

    National Anti-Profiteering Authority (NAA)

    25 June 2021 | DOMR | Economics
    Mains GS3: Indian Economy

    The National Anti-Profiteering Authority (NAA) has directed GST officials across the country to ensure that the tax rate cuts notified on some COVID-19-related essentials are passed on to consumers.

    What is National Anti-Profiteering Authority (NAA)?

    • The NAA has been constituted under Section 171 of the Central GST Act, 2017 to ensure that the reduction in the rate of tax or the benefit of the input tax credit is passed on to the recipient by way of commensurate reduction in prices.
    • The decision about the formation of the NAA came in the background of a rate reduction of a large number of items by the GST Council in its 22ndmeeting at Guwahati.
    • At the meeting, the Council reduced rates of more than 200 items including goods and services.
    • This has made a tremendous price reduction effect and the consumers will be benefited only if the traders are making the quick reduction of the prices of respective items.
    • There was a concern that traders are reluctant to make price cuts so that they can make a profit.

    Answer this PYQ in the comment box:

    Q. Consider the following items:

    1. Cereal grains hulled
    2. Chicken eggs cooked
    3. Fish processed and canned
    4. Newspapers containing advertising material

    Which of the above items is/are exempt under GST (Goods and Services Tax)?

    (a) 1 only

    (b) 2 and 3 only

    (c) 1, 2 and 4 only

    (d) 1, 2, 3 and 4

    What is profiteering?

    • Profiteering means unfair profit realized by traders by manipulating prices, tax rate adjustment etc.
    • In the context of the newly launched GST, profiteering means that traders are not reducing the prices of the commodities when the GST Council reduces the tax rates of commodities and services.
    • Conventionally, several traders will have a strong tendency to quickly increase the price of a commodity whose tax rate has been increased.
    • But on the opposite side, they may delay the price reduction of a commodity whose tax rate has been cut by the government.
    • A delayed or postponed price reduction helps business firms to make a higher profits. The losers here are the consumers.

    Functioning of NAA

    • The Authority’s main function is to ensure that traders are not realizing unfair profit by charging high prices from the consumers in the name of GST.
    • Traders may charge high prices from the consumers by naming the GST factor.
    • Similarly, they may not make quick and corresponding price reductions when the GST Council makes a tax cut. All these constitute profiteering.
    • The responsibility of the NAA is to examine and check such profiteering activities and recommend punitive actions including the cancellation of licenses.

    Steps were taken by the NAA to ensure that customers get the full benefit of tax cuts:

    • Holding regular meetings with the Zonal Screening Committees and the Chief Commissioners of Central Tax to stress upon consumer awareness programs;
    • Launching a helpline to resolve the queries of citizens regarding registration of complaints against profiteering.
    • Receiving complaints through email and the NAA portal.
    • Working with consumer welfare organizations in order to facilitate outreach activities.

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  • Climate Change Impact on India and World – International Reports, Key Observations, etc.

    Places in news: Yellowstone National Park

    25 June 2021 | National Parks/WS | Environment
    Mains GS1: GS1-14.Important Geophysical phenomena such as earthquakes, Tsunami, Volcanic activity, cyclone etc.,

    A new assessment of climate change in the Yellowstone National Park shows that it has lost a quarter of its annual snowfall.

    Yellowstone National Park

    • Yellowstone NP is an American national park located in the western United States, largely in the northwest corner of Wyoming and extending into Montana and Idaho.
    • Yellowstone was the first national park in the US and is also widely held to be the first national park in the world.
    • The park is known for its wildlife and its many geothermal features, especially Old Faithful geyser, one of its most popular.
    • While it represents many types of biomes, the subalpine forest is the most abundant. It is part of the South Central Rockies forests ecoregion.
    • The area also represents the one point where the three major river basins of the western U.S. converge.
    • The rivers of the Snake-Columbia basin, Green-Colorado basin, and Missouri River Basin all begin as snow on the Continental Divide as it weaves across Yellowstone’s peaks and plateaus.

    Impact of climate change

    • Since 1950, average temperatures in the Greater Yellowstone Area have risen 1.3°C and potentially, more importantly, the region has lost a quarter of its annual snowfall.
    • The loss of snow there has repercussions for a vast range of ecosystems and wildlife, as well as cities and farms downstream that rely on rivers that start in these mountains.
    • It is home to the southernmost range of grizzly bear populations in North America and some of the longest intact wildlife migrations, including the seasonal traverses of elk, pronghorn, mule deer and bison.

    Answer this PYQ in the comment box:

    Q.Consider the following pairs:

    River                              Flows into

    1. Mekong –                   Andaman Sea

    1. Thames –                     Irish Sea
    2. Volga –                     Caspian Sea
    3. Zambezi –                  Indian Ocean

    Which of the statements given above is/are correct? (CSP 2020)

    (a) 1 and 2 only

    (b) 3 only

    (c) 3 and 4 only

    (d) 1,2 and 4 only

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  • Higher Education – RUSA, NIRF, HEFA, etc.

    Blended mode of teaching

    24 June 2021 | op-ed snap | Governance
    Mains GS2: GS2-13.Issues relating to development and management of Social Sector/Services relating to Health, Education, Human Resources.

    Blended mode of teaching and its advantages

    • A recent circular by the University Grants Commission (UGC) proposes that all higher educational institutions (HEI) teach 40% of any course online and the rest 60% offline termed as blended learning (BL).
    • The UGC argues that this “blended mode of teaching” and learning paves the way for:
    • 1) Increased student engagement in learning.
    • 2) Enhanced student-teacher interactions.
    • 3) Improved student learning outcomes.
    • 4) More flexible teaching and learning environments, among other things.
    • 5) Other key benefits such as the increased opportunity for institutional collaborations at a distance and enhanced self-learning accruing from blended learning (BL).
    • 6) BL benefits the teachers as well. It shifts the role of the teacher from being a “knowledge provider to a coach and mentor”.
    • 7)  The note adds that BL introduces flexibility in assessment and evaluation patterns as well.

    Challenges

    • All India Survey on Higher Education (2019-20) report shows that 60.56% of the 42,343 colleges in India are located in rural areas and 78.6% are privately managed.
    • Only big corporates are better placed to invest in technology and provide such learning.
    • Second, according to datareportal statistics, Internet penetration in India is only 45% as of January 2021.
    • This policy will only exacerbate the existing geographical and digital divide.
    • Third, BL leaves little room for all-round formation of the student that includes the development of their intelligent quotient, emotional quotient, social quotient, physical quotient and spiritual quotient.
    • The listening part and subsequent interactions with the teacher may get minimised.
    • Also, the concept note assumes that all students have similar learning styles and have a certain amount of digital literacy to cope with the suggested learning strategies of BL.
    • This is far from true. Education in India is driven by a teacher-centred approach.

    Suggestions

    • The government should ensure equity in access to technology and bandwidth for all HEIs across the country free of cost.
    • Massive digital training programmes must be arranged for teachers.
    • Even the teacher-student ratio needs to be readjusted to implement BL effectively.
    • This may require the appointment of a greater number of teachers.
    • The design of the curriculum should be decentralised and based on a bottom-up approach.
    • More power in such education-related policymaking should be vested with the State governments.
    • Switching over from a teacher-centric mode of learning at schools to the BL mode at the tertiary level will be difficult for learners.
    • Hence, the government must think of overhauling the curriculum at the school level as well.
    • Finally, periodical discussions, feedback mechanisms and support services at all levels would revitalise the implementation of the learning programme of the National Education Policy 2020, BL.
    • It will also lead to the actualisation of the three cardinal principles of education policy: access, equity and quality.

    Conclusion

    Government must take steps to address the concerns with blended learning before implementing it.

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  • Economic Indicators and Various Reports On It- GDP, FD, EODB, WIR etc

    It’s time for RBI to turn its attention to inflation

    24 June 2021 | op-ed snap | Economics
    Mains GS3: Indian Economy

    Recently, CPI inflation crossed the RBI’s upper limit of 6%. The article explains the implications of this for various stakeholders.

    How inflation benefits government as a borrower

    • Rising inflation hurts lenders and benefits borrowers.
    • To that extent, the government, one of the biggest borrowers, stands to benefit as high inflation will lower the national debt load in relation to the size of the economy.
    • The Union budget 2021-22 assumed a 14.4 per cent growth in nominal GDP, however, actual growth is set to exceed this.
    • The GDP deflator, which measures the difference between nominal and real GDP, is a weighted average of WPI and CPI, with a higher weightage to WPI.
    • And given that nominal GDP is used as a base for computing the fiscal ratios, all of these will get deflated.
    • The value of past debt and debt servicing costs thus gets pared in real terms as inflation rises.
    • Viewed from a debt dynamics perspective, as the gap between growth and interest rates rises, the debt/GDP ratio falls.

    Impact on other stakeholder

    • That inflation reduces purchasing power and hits private consumption is well known.
    • Overall food CPI inflation (5 per cent) was lower than non-food inflation (7.1 per cent) in May.
    • Lower food inflation, coupled with higher non-food inflation means reduced purchasing power for farmers.
    • Inflation trends, specifically input prices (reflected better by WPI), matter for corporate performance as well.
    • While producers seem to be bearing a part of the burden of rising input costs for now, these could get passed on in greater measure to consumers once demand recovers.
    • Rising inflation reduces returns on fixed income instruments, including bank deposits, which account for over 50 per cent of households’ financial savings.
    • This has already induced a shift to riskier asset classes such as equities, which has ramifications for overall financial stability.

    Way forward

    • The RBI will have to closely monitor inflation trends and calibrate its policy response.
    • It has not intervened on high inflation since the onset of the pandemic and, rightly so, in order to support growth.
    • But the current spell of inflation is over a high base and a continuation of recent trends will persuade it to turn the focus back on inflation.
    •  Given the need for monetary policy to stay accommodative, it might be time to consider other supply-side interventions such as cuts in excise rates on petroleum products to soften the inflation blow.

    Consider the question “As a one of the largest borrowers, how rising inflation benefits the government? How high inflation affects the other sections of the economy?”

    Conclusion

    Given the impact rising inflation has for the braoader sections of the economy, it is time for RBI to turn its attention to inflation.

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  • Parliament – Sessions, Procedures, Motions, Committees etc

    The ‘Union government’ has a unifying effect

    24 June 2021 | | Polity
    Mains GS2: GS2-01. Indian Constitution-Historical underpinnings & evolution; Features, amendments, significant provisions, basic structure of Constitution

    The Tamil Nadu government has decided to shun the usage of the term ‘Central government’ in its official communications and replace it with ‘Union government’. This is a major step towards regaining the consciousness of our Constitution.

    India the union

    • Seventy-one years since we adopted the Constitution, it is time we regained the original intent of our founding fathers beautifully etched in the parchment as Article 1: “India, that is Bharat, shall be a Union of States”.
    • The Constituent Assembly did not use the term ‘Centre’ or ‘Central government’ in all of its 395 Articles in 22 Parts and eight Schedules in the original Constitution.
    • What we have are the ‘Union’ and the ‘States’ with the executive powers of the Union wielded by the President acting on the aid and advice of the Council of Ministers headed by the Prime Minister.

    Where is Central Govt defined?

    • Even though we have no reference to the ‘Central government’ in the Constitution, the General Clauses Act, 1897 gives a definition for it.
    • The ‘Central government’ for all practical purposes is the President after the commencement of the Constitution.
    • Therefore, the real question is whether such definition for ‘Central government’ is constitutional as the Constitution itself does not approve of centralising power.

    Intent of Constituent Assembly

    • On December 13, 1946, Pt Nehru introduced the aims and objects of the Assembly by resolving that India shall be a Union of territories willing to join the “Independent Sovereign Republic”.
    • The emphasis was on the consolidation and confluence of various provinces and territories to form a strong united country.
    • Many members of the Constituent Assembly were of the opinion that the principles of the British Cabinet Mission Plan (1946) be adopted, which contemplated a Central government with very limited powers whereas the provinces had substantial autonomy.
    • The Partition and the violence of 1947 in Kashmir forced the Constituent Assembly to revise its approach and it resolved in favour of a strong Centre.
    • The possibility of the secession of States from the Union weighed on the minds of the drafters of the Constitution and ensured that the Indian Union is “indestructible”.

    Preventing the secession

    • In the Constituent Assembly, B.R Ambedkar, the Chairman of the Drafting Committee, observed that the word ‘Union’ was advisedly used in order to negative the right of secession of States.
    • Ambedkar justified the usage of ‘Union of States’ saying that the Drafting Committee wanted to make it clear that though India was to be a federation, it was not the result of an agreement.
    • Therefore, no State has the right to secede from it. “The federation is a Union because it is indestructible,” Ambedkar said.

    Then criticism of the ‘Union’

    • The usage of ‘Union of States’ by Ambedkar was not approved by all and faced criticisms from Maulana Hasrat Mohani.
    • He argued that Ambedkar was changing the very nature of the Constitution.
    • Mohani made a fiery speech in the Assembly on September 18, 1949 where he contended that the usage of the words ‘Union of States’ would obscure the word ‘Republic’.
    • Mohani went to the extent of saying that Ambedkar wanted the ‘Union’ to be “something like the Union proposed by Prince Bismarck in Germany, and after him adopted by Kaiser William and after him by Adolf Hitler”.

    Dr. Ambedkar’s clarification

    • Ambedkar clarified that the Union is not a league of States, united in a loose relationship; nor are the States the agencies of the Union, deriving powers from it.
    • Both the Union and the States are created by the Constitution, both derive their respective authority from the Constitution.
    • The one is not subordinate to the other in its own field… the authority of one is coordinate with that of the other.

    Features of Indian Union

    • The sharing of powers between the Union and the States is not restricted to the executive organ of the government.
    • The judiciary is designed in the Constitution to ensure that the Supreme Court, the tallest court in the country, has no superintendence over the High Courts.
    • Though the Supreme Court has appellate jurisdiction — not only over High Courts but also over other courts and tribunals — they are not declared to be subordinate to it.
    • In fact, the High Courts have wider powers to issue prerogative writs despite having the power of superintendence over the district and subordinate courts.
    • Parliament and Assemblies identify their boundaries and are circumspect to not cross their boundaries when it comes to the subject matter on which laws are made.
    • However, the Union Parliament will prevail if there is a conflict.

    Answer this PYQ:

    Q.Consider the following statements:

    1. The Executive Power of the Union of India is vested in the Prime Minister.
    2. The Prime Minister is the ex-offi cio Chairman of the Civil Services Board.

    Which of the given statements is/are correct?

    (a) 1 only

    (b) 2 only

    (c) Both 1 and 2

    (d) Neither 1 nor 2

    A wordplay indeed

    • The members of the Constituent Assembly were very cautious of not using the word ‘Centre’ or ‘Central government’ in the Constitution as they intended to keep away the tendency of centralizing of powers in one unit.
    • The ‘Union government’ or the ‘Government of India’ has a unifying effect as the message sought to be given is that the government is of all.
    • Even though the federal nature of the Constitution is its basic feature and cannot be altered, what remains to be seen is whether the actors wielding power intend to protect the federal feature of our Constitution.
    • As Nani Palkhivala famously said, “The only satisfactory and lasting solution of the vexed problem is to be found not in the statute book but in the conscience of men in power”.

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  • Digital India Initiatives

    What is AgriStack?

    24 June 2021 | | Agriculture
    Mains GS3: GS3-07.E-Technology in the aid of farmers

    The Department of Agriculture, Cooperation and Farmers Welfare has entered into an MoU with Microsoft Corporation to start a pilot project in 100 villages to create a ‘Unified Farmer Service Interface’ through its cloud computing services.

    AgriStack

    • The AgriStack is a collection of technologies and digital databases proposed by the Central Government focusing on India’s farmers and the agricultural sector.
    • The central government has claimed that these new databases are being built to primarily tackle issues such as poor access to credit and wastage in the agricultural supply chain.
    • Under AgriStack’, the government aims to provide ‘required data sets’ of farmers’ personal information to Microsoft to develop a farmer interface for ‘smart and well-organized agriculture’.
    • The digital repository will aid precise targeting of subsidies, services and policies, the officials added.
    • Under the programme, each farmer of the country will get what is being called an FID, or a farmers’ ID, linked to land records to uniquely identify them. India has 140 million operational farm-land holdings.
    • Alongside, the government is also developing a unified farmer service platform that will help digitise agricultural services delivery by the public and private sectors.

    Issues with the move

    • Agriculture has become the latest sector getting a boost of ‘techno solutionism’ by the government.
    • But it has, since then, also become the latest sector to enter the whole debate about data privacy and surveillance.
    • Since the signing of the MoUs, several concerns related to sharing farmers’ data with private companies the major one being Microsoft whose owner Bill Gates is said to be the largest private farmland owner in the US.
    • In all the MoUs, there are provisions under which the agriculture ministry will enter into a data sharing agreement with the private companies of the likes of Amazon, Microsoft and Patanjali.
    • The development has raised serious concerns about information asymmetry, data privacy and consent, profiling of farmers, mismanaged land records and corporatization of agriculture.
    • The formation of ‘Agristack’ also implies commercialization of agriculture extension activities as they will shift into a digital and private sphere.

    Why such concerns?

    • The project was being implemented in the absence of a data protection legislation.
    • It might end up being an exercise where private data processing entities may know more about a farmer’s land than the farmer himself.
    • Without safeguards, private entities would be able to exploit farmers’ data to whatever extent they wish to.
    • This information asymmetry, tilted towards the technology companies, might further exploit farmers, especially small and marginal ones.

    What are some major threats?

    • One of the biggest worries is the threat of financial exploitation.
    • We have already seen how microfinance firms have wreaked financial havoc in rural hinterlands.
    • Now, once Fintech companies are able to collect granular data about the farmers’ operations, they may offer them usurious rates of interest precisely when they would be in the direst need for credit.
    • With this, the risk of commodifying agriculture and farmer data ran high.

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  • Defence Sector – DPP, Missions, Schemes, Security Forces, etc.

    What is a Full Ship Shock Trial (FSST)?

    24 June 2021 | Prelims Only | Internal Security
    Mains GS3: GS3-24. Various Security Forces and Agencies and their Mandate.

    The US Navy Friday carried out a ‘full ship shock trial’ on its newest and most advanced nuclear-powered aircraft carrier to ensure its hardness was capable of withstanding battle conditions.

    What is a Full Ship Shock Trial (FSST)?

    • During World War II, American warships suffered severe damage from enemy mines and torpedoes that had actually missed their target, but exploded underwater in close proximity.
    • The US Navy has since worked to improve the shockproofing of their ship systems to minimize damage from such “near miss” explosions.
    • In FSSTs, an underwater explosive charge is set off near an operational ship, and system and component failures are documented.
    • The FSST probes whether the components survive shock in their environment on the ship; it probes the possibilities of system failures, and large components that could not be otherwise tested.

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  • Bhutan’s Tax Inspectors Without Borders (TIWB) Programme

    24 June 2021 | PIB | International Relations
    Mains GS2: GS2-18.Bilateral, regional and global groupings and agreements involving India and/or affecting India’s interests.

    Tax Inspectors Without Borders (TIWB) programme has been recently launched.

    TIWB Program

    • TIWB is a joint initiative of the United Nations Development Programme (UNDP) and the Organization for Economic Cooperation and Development (OECD).
    • India was chosen as the Partner Jurisdiction and has provided the Tax Expert for this programme.
    • It aims to aid Bhutan in strengthening its tax administration by transferring technical know-how and skills to its tax auditors, and through sharing of best audit practices.
    • The focus of the programme will be in the area of International Taxation and Transfer Pricing.
    • This programme is another milestone in the continued cooperation between India and Bhutan and India’s continued and active support for South-South cooperation.

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