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Hi,

From last few weeks I am trying to start my answer writing practice for mains but not able to due to lots of reason.

Can you please suggest how to approach for initial state or right approach for that.

Thanks,

Anyone knows the reason why?

Hello,

If you were to decide for once, the theme or topic that CD should write its next blog on, what would it be?

We have tried to cover static aspects of the syllabus which are more meaningful for the imminent IAS Prelims by clubbing them in “Collections”. 

We hope you enjoyed reading through these ones – 

• Committee pe committee…
• Government Schemes & Programs
• International Organizations

Keeping in mind the mood swings of UPSC, we started with some compilations which can be useful wrt prelims –

• Maritime India Summit 2016: Key Takeaways
• Indian Missile Systems and other developments in 2015-16

And we revived the Discussions module with a motive to dig deep into issues and come out with Mains worthy points/ questions. Click to read them here.

BUT

We want you to come forth and let us know the topics which you like more clarifications on – Prelims worthy themes and topics where you need a better compilation or a better clarification. 

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• Launched on 22 January 2015
• Small savings instrument for the girl child
• Account can be opened in a post office or a public sector bank

Who is eligible?

• Girl child only
• Child should be Indian citizen
• Age limit: On the date of opening the account, the child’s age should 10 years or younger

Who can Invest?

Parent, or Legal Guardian of the eligible Girl child

Investment limit:

• In 1 year, minimum Rs 1000/- needs to be invested., thereafter in multiples Of 100/-
• Maximum of Rs 1,50,000/- can be invested
• Deposits can be made in lump-sum or spread out manner
• No limit on number of deposits either in a month or in a financial year

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Operation of the account:

• The account will be opened and operated by the guardian of a girl child till the girl child, in whose name the account has been opened, attains the age of 10 years
• On attaining age of 10 years, the girl child may herself Operate the account

Tenure:

• Deposit needs to made until 14 years from opening of account
• Deposit under scheme will mature 21 year after opening of the account

Withdrawal:

• No Premature Withdrawal is permitted
• However, maximum up to 50% of deposit amount can be withdrawn for marriage or higher education of girl child, once she reaches 18 years of
  age

Termination:

• Scheme Tenure is 21 years from date of opening, or when the marriage of the girl child happens; whichever happens earlier
• Account will compulsorily have to be closed after marriage of the girl child
• In case after maturity of the account (21 years) the girl child does not marry, and if account is not closed after maturity, balance will continue to earn interest as specified for the scheme from time to time

Published with inputs from Swapnil

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• Aim: To generate awareness and improve efficiency of delivery of welfare services meant for women
• Launched on 22 January 2015 with an initial corpus of Rs. 100 crore
• Joint initiative of Ministries of Women & Child Development, Health & Human Resource Development

Districts Identified

The three criteria for selection of districts:

1. Districts below the national average (87 districts/23 states);
2. Districts above national average but shown declining trend (8 districts/8 states)
3. Districts above national average and shown increasing trend (5 districts/5 states- selected so that these CSR levels can be maintained and other districts can emulate and learn from their experiences)

• First Phase:

100 districts have been identified on the basis of low Child Sex Ratio as per Census 2011 covering all States/UTs as a pilot With at least one district in each state

• Second Phase

The scheme has further been expanded to 61 additional districts selected from 11 States/UT having CSR below 918

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Strategies:

• Implement a sustained Social Mobilization and Communication Campaign to create equal value for the girl child & promote her education
• Focus on Gender Critical Districts and Cities low on CSR for intensive & integrated action
• Mobilize & Train Panchayati Raj Institutions/ Urban local bodies/ Grassroot workers as catalysts for social change
• Ensure service delivery structures/ schemes & programmes are sufficiently responsive to issues Of gender and children’s rights
• Enable Inter-sectoral and inter-institutional convergence at District/ Block/ Grassroot levels

Implementation:

1. Centre: A National Task Force (NTF) headed by Secretary WCD
   State: A State Task Force (STF)
2. District: District Task Force (DTF) headed by the District Collector/ Deputy Commissioner with representation of concerned departments
3. Block: A Block Level Committee headed by SDM/ SDO/ BDO
4. Gram Panchayat/ Municipality: Respective Panchayat Samiti/ Ward Samiti
5. Village: Village Health Sanitation and Nutrition Committees

Published with inputs from Swapnil

With the Nuclear Security Summit coming to an end in April 2016, the international community must garner requisite diplomacy to continue the legacy of the process.

The 4 NSS held in this series were – 

• 2010 – Washington
• 2012 – Seoul
• 2014 – The Hague
• 2016 – Washington

How did this all begun?

The nuclear security summit initiative began with an April 2009 call by U.S. President Barack Obama to hold a global summit on nuclear security in 2010 as part of an effort to “secure all vulnerable nuclear material around the world within four years.”

Broad goals – 

1. Address the threat of nuclear terrorism by minimizing and securing weapons-usable nuclear materials,
2. Enhancing international cooperation to prevent the illicit acquisition of nuclear material by non-state actors
3. Taking steps to strengthen the global nuclear security system

The pledges secured under this summits are referred to as “gift baskets”.

It isn’t relevant to go back in time and revisit the 1st, 2nd and 3rd summit but let’s have a look at the 4th (and the final one) –

A primary goal of the 2016 summit is to approve 5 action plans for international organizations and initiatives that will continue the work of the summit process.

The five groups are the UN, the International Atomic Energy Agency, Interpol, the Global Partnership Against the Spread of Weapons of Mass Destruction, and the Global Initiative to Combat Nuclear Terrorism.

Since these organisations are at the forefront of the summit, it would be worthwhile to know about them for IAS Prelims. Hail google!

Question:

Write a critical note on the outcome of the recent Fourth Nuclear Security Summit held in Washington.

While you answer this question – keep some points in mind – Russia gave it a miss, Iran was not invited.

Pakistan had ratified the Convention on the Physical Protection of Nuclear Material 2005 Amendment, but it still has not adhered to the International Convention for the Suppression of Acts of Nuclear Terrorism.

India may need to explore possibilities to negotiate with China and Pakistan to create a Regional Nuclear Security Summit process to prevent proliferation of weapons usable nuclear materials.

Source: Ref1 | Ref2 | Ref3

• Expert Committee to simplify income tax laws headed by Justice (retired) R.V. Easwar has submitted its report to Union Finance Ministry
• The 10 member committee has recommended simplifying provisions related to tax deduction at source (TDS), tax refunds and claims of expenditure for deduction from taxable income
• It also has suggested several taxpayer-friendly measures to improve the ease of doing business in the country, accelerate process of tax dispute resolutions and reduce litigation

Recommendations:

• Deferring the contentious Income Computation and Disclosure Standards (ICDS) provisions and making the process of tax refunds faster
• Deletion of a clause in IT Act, 1961 that allows the IT department to delay tax refund due beyond six months in case of delay in refunds levying higher interest
• IT department should stop the practice of adjusting tax demand of a taxpayer against legitimate refunds due whose tax return is under assessment
• Treat stock trading gains of up to Rs. 5 lakh as capital gains and not business income
• Tax Deducted at Source (TDS) rates for individuals must be reduced to 5 per cent from current 10 per cent. Dividend income should be treated as part of total income
• Exempting non-residents not having a Permanent Account Number (PAN), but seeking to provide their Tax Identification Number (TIN) for the applicability of TDS at a higher rate
• Most of the working processes of the IT departments should be conducted electronically in order to minimize direct human interface
• Eligibility criteria under the presumptive tax scheme to be increased to Rs. 2 crore from Rs. 1 crore rupees to make it easy for small businesses
• Such scheme should be also for professionals

Background:

• Union Government had constituted this committee in October 2015 by following up on a promise to provide a fair and predictable tax regime
• The committee was tasked to suggest recommendations to overhaul the IT Act, 1961 to remove ambiguities that cause unnecessary litigation and update the laws based on various judgements

What is ICDS?

• The Central Government had notified 10 Income Tax Computation & Disclosure Standards (ICDS) effective financial year 2015-16
• Objective: To minimising tax related disputes by bringing greater consistency in the application of accounting principles governing the computation of Income
• These standards were developed using the old Indian General Audit and Accounting Practices (GAAP)
• Main Features:

1. In case of conflict between the provisions of the Income Tax Act, 1961 and ICDS, the provisions of the Income Tax Act would prevail
2. No need to maintain separate books of accounts for ICDS. Maintain book only for income computation