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Subject: Governance

Important aspects of Society

  • [30 May 2024] The Hindu Op-ed: India, liberalism and its crisis of legitimacy

    PYQ Relevance:

    Mains: 

    Q. Explain how the foundations of the modern world were laid by the American and French revolutions. (UPSC IAS/2016)

    Q. “Refugees should not be turned back to the country where they would face persecution or human rights violation”. Examine the statement concerning the ethical dimension being violated by the nation claiming to be democratic with an open society. (UPSC IAS/2021)

    Prelims:
    Which one of the following objectives is not embodied in the Preamble to the Constitution of India?  (UPSC IAS/2017)
    (a) Liberty of thought
    (b) Economic liberty
    (c) Liberty of expression
    (d) Liberty of belief

    Note4Students: 

    Prelims: Liberalism; Constitutional Values;

    Mains: Liberalism; Democratic System;

    Mentor comment: Since all of us are the form of Nature, we all are equal in a moral sense. Thus Liberalism started as a progressive idea. It aimed at giving liberty and protecting people from coercion. Once the capitalist class could establish themselves in power, their revolutionary fervor had gone. From a progressive philosophy, it was limited to the economic doctrine. It came to be dominated by utilitarians. Liberalism came to be criticized as ‘a pig’s philosophy’ because of utilitarians. Liberalism/utilitarianism became the basis of justification for the extreme exploitation of workers. There were protests against such policies. It has led to the growth of left movements. It forced liberals to change. Liberalism has been the longest-surviving ideology because of its flexible nature. Every ideology represents the interest of a particular class. Liberalism is an ideology of the middle classes. (emerging capitalist class). Liberalism is a philosophy of modern times. Liberalism is a by-product of the Renaissance, reformation, and scientific revolution. 

    Let’s learn.

    Why in the News?

    Indian liberalism faces challenges from both left and right, with criticisms of elitism, individualism, and Western colonialism.

    • India’s tryst with liberalism began in the 1990s, but it has faced criticism and a decline in support.
    • The rise of populist and authoritarian leaders has led to a decline in liberal democracy, with only 34 countries maintaining it in 2022.

    Attacks by the left and the right

    • Left Criticisms
      • Elitism: Liberalism is seen as prioritizing individual interests over collective needs, promoting inequality and corporate interests.
      • Individualism: The left views individualism as a dangerous doctrine that widens the gap between the haves and have-nots, marginalizes the disadvantaged, and prioritizes corporate interests over social justice.
      • Contradiction with Egalitarian Democracy: The left argues that the commitment to egalitarian democracy is incompatible with the individualistic market capitalism promoted by liberalism.
    • Right Criticisms
      • Emphasis on Individual Freedom: The right sees individual freedom as a Western colonial import that has no connection with traditional Indian values and way of living.
      • Disconnection from Tradition and Identity: The right argues that liberalism is disconnected from Indian traditions and identity, prioritizing individual freedom over community and social values.
    Liberalism is deeply ingrained in Indian society:

    Amartya Sen has pointed out, the key values of liberalism like an emphasis on individual liberty, freedom, social justice, and societal harmony, have been deeply ingrained in Indian society since ancient times. 

    Liberal values can be found in our civilizational traditions and cultural beliefs, with giants such as Raja Ram Mohan Roy, Swami Vivekananda, M.G. Ranade, Gopal Krishna Gokhale, Gurudev Tagore, and B.R. Ambedkar situating their critique of colonial rule within a liberal framework. 

    Radical liberal thinkers such as Jyotirao Phule and Ambedkar argued that progress could be achieved through better (and more representative) political instruments rooted in liberal ideals. 

    What are the proposed solutions for making liberalism more inclusive in India?

    Indian liberalism needs to evolve to address the challenges it faces, and the time to start this process is now.

    • Syncretic Liberalism: Engage with tradition and identity in a more comprehensive and sustained manner to address the feelings of marginalization and overlook that have driven populist success.
      • This involves recognizing the importance of community and tradition in Indian society and incorporating these values into liberal thought.
    • Economic Reforms: Adopt a more inclusive and socially just approach to markets, balancing free enterprise with social justice through welfare.
      • This includes ensuring that economic growth benefits all sections of society, not just the privileged few.
    • Political Reforms: Revive representative institutions to restore public trust in democracy.
      • This involves decentralizing power, improving representation, and addressing issues of government overreach and surveillance.
    • Consensus: Develop a basic consensus among liberals to address criticisms and work together effectively.
      • This involves recognizing the vast areas of agreement among liberals and focusing on these rather than contesting each other’s political commitments
  • Dispelling population myths triggered by a working paper

    Why in the News?

    The working paper released by the Economic Advisory Council (EAC) to the Prime Minister makes an erroneous assertion regarding the growth of the Muslim population.

    Composition of the Population of various communities highlighted by EAC:

    • Absolute Increase in Population (1950-2015): Hindu population grew by 701 million. The Muslim population increased by 146 million.
    • Proportional Changes: The proportion of Hindus in the population fell by 6.64 percentage points (from 84.7% in 1950 to 78.06% in 2015). The proportion of Muslims increased by 4.25 percentage points (from 9.84% in 1950 to 14.09% in 2015).
      • Despite these changes, the Muslim population remains significantly smaller compared to the Hindu population.

    What does the 2011 census say?

    • The proportion of the Hindu population to the total population in 2011 declined by 0.7 percentage points (PP); the proportion of the Sikh population declined by 0.2 PP and the Buddhist population declined by 0.1 PP during the decade 2001-2011.
    • The proportion of the Muslim population to the total population has increased by 0.8 PP. There has been no significant change in the proportion of Christians & Jains.

    Issue of Misinterpretation and Sensationalism of Data:

    • Misleading Media Reports: Many media reports and politicians have sensationalized the findings of the EAC-PM working paper inaccurately suggesting that the Muslim population in India is growing rapidly while posing a threat to the Hindu population.
      • Such interpretations contribute to a divisive political narrative and misinform the public about population issues.
    • Limitations of the Paper: The working paper itself states that understanding changes in religious demography is a multivariate phenomenon. However, the paper does not contain sufficient evidence to support this claim.

    The true story behind this Data::

    • Influence of Socio-Economic Factors: Population growth is significantly influenced by socio-economic conditions such as education, healthcare, and economic opportunities. Higher fertility rates in a community often reflect lower levels of socio-economic development rather than religious factors.
    • Policies and Development Indicators: The Muslim community in India has a higher population growth rate primarily because it lags in some of the Population and Marriage policies that affect socio-economic development indicators as compared to the Hindu community.

    Need for Exact Data:

    • Contextual Analysis: Detailed analysis is essential to avoid misinterpretation of demographic changes. Understanding the multi-faceted reasons behind population changes requires considering socio-economic, cultural, and political factors.
      • Religious Composition: According to the Pew Research Center (2021), the proportion of India’s six largest religious groups has remained relatively stable since Partition.
      • Fertility Rates: Recent National Family Health Survey (NFHS) rounds indicate significant declines in Muslim fertility rates.

    Conclusion: Accurate and comprehensive analysis is necessary to understand population trends and avoid fueling divisive narratives.

    Mains PYQ: 

    Q Demographic Dividend in India will remain only theoretical unless our manpower becomes more educated, aware, skilled, and creative.” What measures have been taken by the government to enhance the capacity of our population to be more productive and employable? (UPSC IAS/2016)

  • An overview of the AMRUT scheme | Explained

    Why in the News?

    By 2047, over 50% of India’s population will be urban. The AMRUT scheme launched in 2015 and updated in 2021, addresses urban infrastructure needs.

    About Atal Mission for Rejuvenation and Urban Transformation -AMRUT:

    • It is a flagship urban development scheme launched by the Government of India in June 2015.
    • The mission is being operated as a Central Sponsored Scheme.
    • Aim: To provide basic urban infrastructure to improve the quality of life in cities and towns.
    • Objectives:  
      • Ensure that every household has access to a tap with an assured water supply and a sewerage connection.
      • Increase the green areas in the cities.
      • Reduce pollution by promoting public transport and constructing facilities for non-motorized transport.
    • Funding: It is divided among States/UTs in an equitable formula in which 50:50 weightage.
    • The Mission covers 500 cities including all cities and towns with a population of over one lakh with notified Municipalities.
    • Revenue Set Aside for the Scheme:
      • AMRUT 1.0: Total outlay was ₹50,000 crore for five years from FY 2015-16 to FY 2019-20.
      • AMRUT 2.0: Total outlay is ₹2,99,000 crore, with a central outlay of ₹76,760 crore for five years, starting from October 1, 2021.

    Achievements by AMRUT Mission:

      • Financial Utilization: As of May 19, 2024, a total of ₹83,357 crore has been disbursed under the AMRUT scheme, combining contributions from the Central Government, States, and cities.
    • Infrastructure Achievements:
      • Tap Connections: A total of 58,66,237 households have been provided with tap connections, ensuring access to a reliable water supply.
      • Sewerage Connections: 37,49,467 households have been connected to the sewerage system, improving sanitation and hygiene.
      • Parks Development: 2,411 parks have been developed, enhancing urban green spaces and recreational areas.
      • LED Street Lights: 62,78,571 LED street lights have been replaced, contributing to energy efficiency and better urban lighting.

    Present Challenges:

    • Public Health Crisis: Approximately 2,00,000 deaths annually due to inadequate water, sanitation, and hygiene. The disease burden from unsafe water and sanitation in India was 40 times higher per person than in China as of 2016.
    • Water and Sanitation Issues: Significant untreated wastewater increases vulnerability to diseases. Major reservoirs are at just 40% capacity, threatening water supply for drinking, irrigation, and hydro-electricity.21 major cities are projected to run out of groundwater soon.

    Causes for the present shortcomings:

    • Non-Comprehensive Approach: The scheme adopted a project-oriented rather than a holistic approach, failing to integrate comprehensive urban planning.
      • For example, cities had no significant participation in the scheme’s design or implementation, reducing its effectiveness.
      • Secondly, the governance was led by bureaucrats and private interests with little involvement of elected city governments, violating the 74th constitutional amendment.
    • Inadequate Water Management: The scheme did not adequately factor in local climate, rainfall patterns, or existing infrastructure, leading to inefficient water and sewage management.
      • Urban planning became dominated by real estate development interests, resulting in the disappearance of water bodies, disrupted stormwater flows, and poor drainage systems.
      • Continued inadequate water, sanitation, and hygiene contribute to significant public health problems, including high disease burden and mortality rates.

    Way Forward:

    • Comprehensive Approach: Shift from a project-oriented to an extensive urban planning approach that includes all aspects of infrastructure development.
      • Ensure active participation of city governments and local bodies in planning and implementation to reflect local needs and conditions.
      • Strengthen the role of local elected representatives in decision-making processes to ensure accountability and community involvement.
    • Nature-Based Solutions: Incorporate sustainable urban planning, including preserving and restoring water bodies and green spaces.
      • Integrate climate and rainfall pattern considerations into water and sewage management to enhance efficiency and resilience.
      • Prioritize water, sanitation, and hygiene infrastructure improvements to reduce disease burden and improve public health outcomes.

    Conclusion: The need to take a balanced approach combining holistic urban planning, enhanced city participation, empowerment of local bodies, nature-based solutions, climate-responsive strategies, and a strong public health focus is essential for sustainable urban development.

    Mains PYQ:

    Q Major cities of India are becoming vulnerable to flood conditions. Discuss. (UPSC IAS/2016)

    Q What are ‘Smart Cities’? examine their relevance for urban development in India. Will it increase rural-urban differences? Give arguments for ‘Smart Villages’ in the light of PURA and RURBAN Mission. (UPSC IAS/2016)

    Q With a brief background of quality of urban life in India, introduce the objectives and strategy of the ‘Smart City Programme.” (UPSC IAS/2016)
  • Menstrual hygiene in Indian prisons | Explained

    Why in the News?

    Despite improvements in menstrual hygiene, female prisoners in India face neglect, highlighting systemic biases and unmet basic needs like sanitary products and proper facilities.

    About NFHS Recently Conducted Survey:

    • The 5th round of the National Family Health Survey (NFHS 2019-2020) revealed that approximately 80% of young women aged 15-24 years are now using safe menstrual hygiene products.
    • This survey highlights a positive shift in menstrual hygiene management across India, particularly in urban areas and among certain demographics.

    About the NCRB Data:

    • According to the National Crime Records Bureau (NCRB), there are 23,772 women in Indian prisons. Of these, 77% are in the reproductive age group (18-50 years) and are likely to be regular menstruators.
    • The availability of sanitary napkins has been inconsistent across different prisons, and the quality has often been unsatisfactory.
    • Many States have not implemented provisions from “the 2016 Model Prison Manual”, such as supplying adequate water and washroom facilities for female prisoners.
    • Overcrowding and poor socio-economic conditions further exacerbate the struggle of incarcerated women to secure basic necessities during menstruation.

    BACK2BASICS: National Crime Records Bureau (NCRB)

    • NCRB was set up in 1986 to serve as a repository of information on crime and criminals. Its establishment was based on the recommendations of the Tandon Committee, the National Police Commission (1977-1981), and the Ministry of Home Affairs Taskforce (1985).
    • It is part of the Ministry of Home Affairs (MHA) and is headquartered in New Delhi.
    • NCRB acts as a “national warehouse” for the fingerprint records of both Indian and foreign criminals. It assists in locating interstate criminals through fingerprint searches.

    About the National Menstrual Hygiene Policy:

    • In 2023, India formulated this policy to recognize menstruation as a natural process requiring meaningful attention. The policy aims to ensure equity in the safe and dignified management of menstrual hygiene.
    • It prioritises ensuring that all menstruating individuals, regardless of their socioeconomic status and geographical location, have equal opportunities to access and manage their menstruation safely and hygienically.
    • The Ministry of Home Affairs, which influences menstrual hygiene management in prisons, is overlooked as a critical stakeholder in the policy.

    The key challenge of the policy is that it identifies prisoners as a target population with compromised access to menstrual hygiene facilities but lacks a concrete action plan to enhance menstrual hygiene management in prisons.

    Other Government Initiatives to Improve Menstrual Health and Hygiene (MHH) in India

    • Integration of MHH into ASHA’s Role (2005-2010): The government integrated menstrual health and hygiene into the responsibilities of Accredited Social Health Activists (ASHA) as part of the National Rural Health Mission.
    • Menstrual Hygiene Scheme (MHS) Launched (2010): India initiated the Menstrual Hygiene Scheme (MHS) to distribute sanitary napkins to young girls.
    • Rashtriya Kishor Swasthya Karyakram Programme (2010): This program, under the Reproductive, Maternal, Newborn, Child and Adolescent Health scheme, increased awareness and access to sanitary pads.
    • Menstrual Hygiene Management Guidelines Issued (2011-2015): In 2011, the Ministry of Health and Family Welfare issued menstrual hygiene management guidelines. Additional directions were issued by the Ministry of Drinking Water and Sanitation in 2015.
    • Nirmal Bharat Yatra and Samagra Shiksha Abhiyan (2012): The Nirmal Bharat Yatra, a flagship sanitation program, included MHH as an integral aspect of its agenda. Simultaneously, other similar programs under the Samagra Shiksha Abhiyan began, including initiatives to promote sanitary napkin vending machines and incinerators for safe disposal.
    • WASH targets for prisons:

    Way Forward:

    • Ensure Basic Standards of Menstrual Hygiene: The Indian government must guarantee that basic standards of menstrual hygiene for women in captivity are met consistently across all prisons.
    • Implement Model Prison Manual 2016: The government must ensure that all States adhere to the recommendations outlined in the manual, which includes provisions for adequate water and washroom facilities for female prisoners.

    Mains PYQ:

    Q In order to enhance the prospects of social development, sound and adequate health care policies are needed particularly in the fields of geriatric and maternal health care. Discuss. (UPSC IAS/2020)

  • A door to a housing scheme, tribals find hard to open

    Why in the News?

    The PM JANMAN presents a new opportunity to transform the lives of India’s Particularly Vulnerable Tribal Groups.

    About PVTGs:

    India has numerous Adivasi groups, with 75 identified as Particularly Vulnerable Tribal Groups (PVTGs). These comprise around 14.6 lakh households and live in scattered, remote, and often inaccessible areas. Their livelihoods rely on methods and tools that predate agriculture. PVTGs have low literacy rates, economic backwardness, and stagnant populations.

    In 1960-61, the Dhebar Commission identified disparities among Scheduled Tribes, leading to the creation of the “Primitive Tribal Groups” (PTG) category.
    In 2006, this category was renamed Particularly Vulnerable Tribal Groups (PVTGs).

    Government Initiatives:

    • Pradhan Mantri PVTG Development Mission. Announced for the fiscal year 2023-24 to improve socio-economic conditions of PVTGs.
    • Pradhan Mantri Janjati Adivasi Nyaya Maha Abhiyan (PM-JANMAN) launched in November 2023.
    •  Pradhan Mantri Adi Adarsh Gram Yojana, Integrated Tribal Development Project (ITDP) and Tribal Sub-Plan (TSP).

    PM JANMAN Objectives:

    • Provide essential services to PVTGs, including safe housing, clean drinking water, and sanitation.
    • The largest Direct Benefit Transfer (DBT) scheme in the initiative.
    • Aims to reach 4.90 lakh PVTG households by 2026.
    • Households to receive ₹2.39 lakh each in three instalments.

    Technical Challenges in the PM JANMAN Housing Scheme

    App Functionality and Data Gathering:

    • Data Collection Areas: The ‘Awaas+’ app records geographical locations, household profiles with geo-tagging, and bank account details for cash transfers.
    • Mandatory Jobcard: Registration requires a jobcard, but many have been deleted, affecting PVTGs’ eligibility.

    Jobcard Issues:

    • Deletion of Jobcards: Widespread deletion of over eight crore MGNREGA jobcards in the past two years has led to many PVTGs being ineligible for the scheme.
    • Jobcard Misuse: Cases of fraudulent registrations with someone else’s job cards further complicate the registration process.

    Village List Discrepancies:

    • Inconsistent Data: The pre-populated list of villages in the app does not match the MGNREGA Management Information System (MIS). For example, the app lists 22 villages while the MIS lists 31 villages for ‘Vanjari’ Panchayat in Andhra Pradesh, causing confusion.

    Aadhaar-related Issues:

    • Name Matching: The app requires names as per Aadhaar records but does not guide what to do if Aadhaar is absent.
    • PVTG Identification: The app does not explicitly identify PVTGs, using a default ‘ST’ option, leading to non-PVTG registrations.

    Certification Issues:

    • Local Certification: Ineligible registrations prompt local officials to ask PVTGs for certification from sarpanches/mukhiyas.
    • Conflict of Interest: Non-PVTG sarpanches/mukhiyas in mixed communities may act against the interests of PVTGs, complicating the certification process.

    Geo-tagging Problems:

    • Network Issues: Geo-tagging required for planned construction locations faces chaos due to poor network connectivity, hindering accurate data capture.

    Bank Selection Complexity:

    • Overwhelming Options: The app’s dropdown lists for banks are excessively long. For example, selecting ‘Commercial Bank’ shows over 300 options, and choosing ‘State Bank of India’ in Andhra Pradesh presents over 500 branches, adding unnecessary complexity for both PVTGs and officials.

    Opportunity/Way Forward for PM JANMAN Housing Scheme

    • Simplify App Interface: Update the ‘Awaas+’ app to have a more user-friendly interface and reduce unnecessary complexities, such as the long dropdown lists for banks.
    • Clear Guidelines for Aadhaar: Provide explicit instructions on what names to use in the absence of Aadhaar, ensuring all eligible PVTGs can register.
    • Verify Jobcard Authenticity: Introduce robust mechanisms to prevent fraudulent registrations using others’ jobcards.
    • Improve Network Infrastructure: Invest in better network infrastructure in remote areas to support the geo-tagging feature.

    Mains PYQ:

    Q Given the diversities among tribal communities in India, in which specific contexts should they be considered as a single category? (UPSC IAS/2022)

  • How close is the World Health Organization to agreeing on pandemic response rules?

    Why in the News?

    Health officials of the World Health Organization (WHO) aim to finalize over two years of negotiations on new pandemic response rules when they convene in Geneva next week.

    About the ‘Pandemic Treaty’

    • The pandemic treaty is a new legally binding agreement being negotiated to improve the global pandemic response. The treaty aims to address the shortcomings revealed during the COVID-19 pandemic, such as inequitable vaccine distribution.
    • Article 12, a critical and contentious part of the treaty, proposes reserving around 20% of tests, treatments, and vaccines for WHO distribution to poorer countries during emergencies.
    • The treaty would be the second major health accord after the 2003 Framework Convention on Tobacco Control.

    Convention n Tobacco Control

    • Govt. of India ratified the WHO Framework Convention on Tobacco Control (WHO FCTC) in 2004, the first-ever international public health treaty focusing on the global public health issue of tobacco control.
    • The FCTC is a legally binding treaty that requires countries bound by the treaty — or Parties to implement evidence-based measures to reduce tobacco use and exposure to tobacco smoke.

    How will Global Health Rules Change?

    • Updates to the existing International Health Regulations (IHR) include a new alert system for different risk assessments of outbreaks, replacing the current single-level emergency declaration.
    • A new “early action alert” stage will be introduced, along with a potential “pandemic emergency” category for the most severe health threats.
    • Obligations for countries: Strengthened obligations for countries to inform the WHO about public health events, changing the language from “may” to “should”.

    How do the countries view this pact?

    • Developed Countries
        • Wealthy countries are often cautious about sharing resources such as drugs and vaccines.
        • There is significant political pressure, especially from right-wing groups, fearing that the treaty could infringe on national sovereignty.
        • These countries are concerned about the financial implications, debating whether to set up a new fund or use existing resources like the World Bank’s $1 billion pandemic fund.
    • Underdeveloped Countries
      • Poorer countries emphasize the need for equitable access to treatments and vaccines, reflecting experiences of “vaccine apartheid” during the COVID-19 pandemic.
      • They advocate for stronger commitments from wealthier nations to support global health infrastructure and emergency response capabilities.

    Future Scope of the New IHR Rules and the Pandemic Accord (Treaty):

    • More robust framework: The IHR updates and the pandemic treaty has designed to complement each other, creating a more robust framework for global health emergencies.
    • Promotes cooperation: The new rules aim to ensure faster, more transparent information sharing, and better co-operation during health crises.
    • Next steps for treaty negotiations: Next week’s World Health Assembly will focus on planning the next steps for the Treaty Negotiations, with a full agreement unlikely to be reached immediately.
    • Defenses against future pandemics: The successful implementation of both the IHR updates and the pandemic treaty could significantly strengthen the world’s defenses against future pandemics, addressing gaps exposed by COVID-19.

    Conclusion: While there is a shared understanding of the treaty’s importance, countries’ views are shaped by their National interests, Financial concerns, and Political pressures, leading to complex and protracted negotiations.

    Mains PYQ:

    Q Critically examine the role of WHO in providing global health security during the Covid-19 pandemic. (UPSC IAS/2020)

  • Supreme Court upholds ICAI Rule on Tax Audit Assignments

    Why in the News?

    • The Supreme Court upheld a rule issued by the Institute of Chartered Accountants of India (ICAI) that limits Chartered Accountants to accepting no more than 60 tax audit assignments in a financial year.
      • The court found that the rule does NOT violate the fundamental right to practice a profession under Article 19(1) (g) of the Constitution (apart from also being violative of the right to equality under Article 14).

    Tax Audit Regime: A Quick Backgrounder

    • The mandatory tax audit regime was initiated in 1984 with Section 44AB in the Income Tax Act, of 1961 which required certain businesses and professionals to get their accounts audited.
      • Tax Audit aims to ensure compliance with the provisions of the Income Tax Act, 1961, and detect and prevent tax evasion and fraud.
    • In 1988, the ICAI limited Chartered Accountants to a specified number of tax audit assignments to ensure quality and reduce the risk of misconduct.
    • This limit was part of the guidelines issued in 2008, which replaced previous notifications and were challenged in various High Courts.

    About the Institute of Chartered Accountants of India (ICAI):

    Details
    Establishment The Institute of Chartered Accountants of India (ICAI) is a statutory body established by an Act of Parliament, viz. The Chartered Accountants Act, 1949.
    Regulatory Body The second largest professional body of chartered accountants in the world after the American Institute of Certified Public Accountants (AICPA).

    Only licensing authority for chartered accountants in India

    Headquarters New Delhi, India, with 5 regional offices and 163 branches across the country.
    Functions Regulates education, training, and examinations for Chartered Accountants. Formulates accounting and auditing standards.
    Membership Granted to individuals who complete prescribed education and training and pass final examinations.
    Powers of ICAI
    • Involves theoretical education and practical training under a practising Chartered Accountant.
    • Conducted at Foundation, Intermediate, and Final levels, held twice a year in May and November.
    • Formulates Accounting Standards (AS), Auditing Standards (SA), and other guidance notes.
    • Investigates complaints of professional misconduct against members and takes disciplinary actions.
    International Affiliations Member of international accounting bodies including-

    1. International Federation of Accountants (IFAC),
    2. Confederation of Asian and Pacific Accountants (CAPA), and
    3. South Asian Federation of Accountants (SAFA).

     

    PYQ:

    [2018] With reference to India’s decision to levy an equalization tax of 6% on online advertisement services offered by non- resident entities, which of the following statements is/are correct?

    1. It is introduced as a part of the Income Tax Act.
    2. Non-resident entities that offer advertisement services in India can claim a tax credit in their home country under the “Double Taxation Avoidance Agreements”.

    Select the correct answer using the codes given below:

    (a) 1 only

    (b) 2 only

    (c) Both 1 and 2

    (d) Neither 1 nor 2

  • Radical Democracy: why is it still relevant today?

    Why in the News?

    The ongoing socio-political and economic crises highlight the need for societal reorganization.

    • Manabendra Nath Roy and colleagues proposed a theory reconciling Freedom with justice, countering the failures of Liberal democracy and modern dictatorship.
    • They highlighted crises on the following grounds:
      • 19th Century Liberal Democracy and Capitalist Exploitation.
      • Degeneration of Communism and Rise of Fascism.
      • World Wars and Global Conflict.

    What is Radical Democracy?

    • Radical democracy is a form of democracy that advocates for an extensive expansion of equality and liberty. It views democracy as an ongoing, inclusive, and reflexive process.
    • Radical democracy differs from traditional democracy’s approach to equality, liberty, and the democratic process.
    • Traditional democracy typically focuses on established structures and procedures, aiming for consensus and stability.

    The key principles of radical democracy in India (by M. N. Roy):

    • Decentralized Democracy: Radical democracy advocates for a highly decentralized democracy based on a network of people’s committees, enabling citizens to exercise democratic control over the state.
    • Economic Reorganization: It emphasizes the progressive satisfaction of material needs as a prerequisite for individuals to unfold their intellectual potential, with economic liberation being essential for advancing toward freedom.
    • Collective Efforts for Freedom: It envisions a world of freedom achieved through the collective efforts of intellectually free individuals who act as guides and friends of the people, promoting rational and ethical political practices.
    • Social Renaissance: Radical democracies stressed the importance of educating people on freedom and rational cooperative living to achieve social revolution, requiring an increasing number of individuals committed to freedom, reason, and social harmony.
    • Party-less Democracy Critique: Roy’s advocacy for party-less democracy is critiqued for potentially contradicting the fundamental democratic freedom of association, as political parties play a crucial role in democratic processes.

    Significance of Radical Approach towards Elections:

    • Empowerment of Citizens: Radical democracy emphasizes empowering citizens beyond mere voting, focusing on raising individuals’ dignity and enabling active participation in decision-making processes.
    • Critique of Traditional Democracy: Challenges the limitations of traditional liberal democracy, highlighting how parliamentary systems can lead to demagoguery and a loss of civil liberties, especially for economically disadvantaged individuals.
    • Decentralization and Local Participation: Advocates for decentralization of legislative power to local councils, promoting direct participation and accountability at the grassroots level, ensuring a more inclusive and responsive democratic process.
    • Protection Against Authoritarianism: Seeks to safeguard against authoritarianism and dictatorship by dispersing power and preventing monopolization by political parties or their leaders, fostering a more pluralistic and accountable political landscape.
    • Enhanced Democratic Culture: Promotes a vibrant democratic culture that goes beyond institutional arrangements, emphasizing citizen empowerment through critical thinking, and participatory politics, and cultivating a public ethos that values democratic principles and practices.

    How does a Radical Democracy provide a Humanist Economy?

    • Roy criticizes Capitalist and Nationalized economies for their centralization and failure to prioritize human needs.
      • He advocates for the modernization of agriculture through better irrigation, fertility improvement, and infrastructure development, emphasizing the cooperative organization of rural economies.
      • Economic policies should focus on social security, unemployment insurance, old age pensions, and improving health, housing, and education.
    • Roy argues for a balanced approach to industrialization that addresses immediate needs and promotes social and economic justice, warning against rapid industrialization that benefits only a small fraction of the population.

    Significance of Radical Democracy:

    • Achieve true freedom and social justice: Radical democracy, according to Roy, is essential for achieving true freedom and social justice. Democracy should be viewed as a product of civilization, possible only in advanced societies where individual freedom is recognized as interconnected with the freedom of others.
    • Prevent totalitarianism:  Roy emphasizes that economic deprivation and social oppression pave the way for totalitarianism. To prevent this, democracy must be grounded in individual creativity, rationality, and collective efforts to transform society.
    • Humanism and moral radicalism: He advocates for a philosophy rooted in humanism and moral radicalism, asserting that humans are the creators of their world and emphasizing the need for a rational and scientific approach to societal development.

    Conclusion: Radical democracy, rooted in humanism and moral radicalism, is crucial for true freedom and social justice, requiring a rational, creative, and collective effort to transform society and prevent totalitarianism.

    Manabendra Nath Roy, better known as M. N. Roy, was a prominent 20th-century Indian revolutionary, philosopher, radical activist, and political theorist. He played a significant role in the Indian independence movement and was the founder of the Mexican Communist Party and the Communist Party of India. Roy’s political career was marked by his involvement in various revolutionary activities, his advocacy for radical humanism, and his contributions to Marxist philosophy.

     

     

    Mains PYQ:

    Q Starting from inventing the ‘basic structure’ doctrine, the judiciary has played a highly proactive role in ensuring that India develops into a thriving democracy. In light of the statement, evaluate the role played by judicial activism in achieving the ideals of democracy. (UPSC IAS/2014)

    Prelims PYQs

    Who among the following were the founders of the “Hind Mazdoor Sabha” established in 1948?

    a)     Krishna Pillai, E.M.S. Namboodiripad and K.C . George

    b)     Jayaprakash Narayan, Deen Day al Upadhyay and M.N. Roy

    c)       C .P. Ramaswamy Iyer, K. Kamaraj and Veeresalingam Pantulu

    d)     Ashok Mehta, T.S. Ramanujam and G.G. Mehta

     

  • An Overview of the Smart Cities Mission | Explained

    Why in the news? 

    The Smart Cities Mission (SCM), a key initiative of the previous NDA-1 government, has received less emphasis in this year’s lineup of electoral pledges and accomplishments.

    How are smart cities defined by the government? 

    • Since 2009, following the significant financial crash, the term ‘Smart City’ has gained widespread usage.
    • Urban practitioners have defined smart cities as innovative urban hubs akin to new Silicon Valleys, characterized by robust integration of transportation networks, including airports, highways, and various communication infrastructures, thereby fostering intellectual environments enhanced by advanced information and communication technologies (ICT).
    • The Smart Cities Mission is a key urban renewal and retrofitting program launched by the Government of India in 2015 to develop 100 cities across the country, making them citizen-friendly and sustainable.

    The Smart Cities Mission (SCM) comprises two primary components:

    1. Area-Based Development:

    This aspect focuses on three components:

    • Redevelopment (city renewal): Revitalizing existing urban areas to improve infrastructure, amenities, and quality of life.
    • Retrofitting (city improvement): Upgrading infrastructure and services in already developed areas to meet contemporary urban needs and standards.
    • Greenfield projects (city extension): Developing new urban areas or expanding existing cities with sustainable and modern infrastructure.
    1. Pan-City Solutions based on ICT:

    This facet involves implementing integrated solutions across various sectors using Information and Communication Technology (ICT). These solutions typically fall under six categories:

    • E-governance: Utilizing digital platforms for efficient and transparent governance processes.
    • Waste management: Implementing systems for effective waste collection, segregation, and disposal.
    • Water management: Enhancing water supply infrastructure and promoting conservation measures.
    • Energy management: Implementing energy-efficient technologies and promoting renewable energy sources.
    • Urban mobility: Improving transportation systems to enhance connectivity and reduce congestion.
    • Skill development: Promoting programs to enhance the skills and employability of the urban workforce.

    Why is the Smart Cities Mission (SCM) considered exclusionary to many?

    • Limited Geographical Scope: Only a small portion of a city’s area, often not more than 1%, was selected for development under the SCM. For example, in Chandigarh, the funds were concentrated in sector 43, focusing on projects like smart water meters and Wi-Fi zones, leaving other areas untouched.
    • Mismatch with Urban Realities: The competitive selection process did not account for the diverse and dynamic nature of urbanization in India. The approach was more suitable for static urban environments found in the West, not the evolving urban landscapes of Indian cities.
    • Displacement and Disruption: Implementation of smart city projects often led to the displacement of people living in poorer localities and street vendors.
    • Inadequate Funding: The total funding allocated for the SCM was significantly less than the estimated requirement for making Indian cities livable. Reports suggested a capital expenditure need of $1.2 trillion by 2030, while the SCM’s allocation was less than $20 billion over nine years.

    Did the SCM override the 74th Constitutional Amendment?

    • Reduced Role of Elected Councils: The governance structure under the SCM limited the role of elected municipal councils.This was seen as bypassing the decentralized, participatory governance model envisaged by the 74th Constitutional Amendment, which aimed to empower local urban bodies.
    • Top-Down Approach: Critics argued that the SCM’s design was too top-down, not aligning with the bottom-up approach promoted by the 74th Constitutional Amendment.

    Way forward:

    • Contextual Planning: Develop flexible and adaptive plans that consider the unique and dynamic nature of Indian urbanization, rather than applying a one-size-fits-all model.
    • Community Involvement: Engage local communities in the planning process to ensure that projects reflect the needs and realities of different urban areas.

    Mains PYQ:

    Q What are ‘Smart Cities’? examine their relevance for urban development in India. Will it increase rural-urban differences? Give arguments for ‘Smart Villages’ in the light of PURA and RURBAN Mission. (UPSC IAS/2016)

  • Giving primacy to Human Development

    Why in the News?

    Two recent reports reveal some important facets of India’s Development.

    • The Human Development Report 2023-24, published by the UNDP, takes a comparative perspective and maps the achievements in the area of human development.
    • A paper published by the World Inequality Lab in March 2024 provides long-term trends in income and wealth inequality in India between 1922 and 2023.

    About HDI:

    The Human Development Index (HDI) is a measurement system used by the United Nations to evaluate the level of individual human development in each country. It was introduced by the U.N. in 1990.

    How is the HDI measured?

    The HDI is the geometric mean of the three dimensions above, with indices calculated separately for each country using data on life expectancy, schooling and per capita income. The final result always gives a value between 0 and 1 which defines, according to the UNDP, the four degrees of human development detailed below:

    • Very high: countries with a HDI above 0.80.
    • High: countries with a HDI between 0.70 and 0.80.
    • Medium: countries with a HDI between 0.55 and 0.70. (India is here)
    • Low: countries with a HDI below 0.55.

    India’s poor ranking in HDI:

    • Regional Trends: India’s HDI ranking has improved marginally over the years, but it still lags behind several countries, including Bhutan, Bangladesh, Sri Lanka, and China. In 2022, India ranked 134 out of 193 countries.
    • Low HDI Value: Despite the incremental improvement in ranking, India’s HDI value remains relatively low. The HDI value increased from 0.633 in 2021 to 0.644 in 2022.
    • Gender Inequality Index (GII): While India showed improvement in its GII ranking in 2022, moving from 122 out of 191 countries in 2021 to 108 out of 193 countries in 2022, significant gender disparities persist. Notably, India faces one of the largest gender gaps in labor force participation rates, with a substantial difference between men (76.1%) and women (28.3%).
    • Medium Human Development Categories: India’s HDI ranking places it within the medium human development category alongside countries like Myanmar, Ghana, Kenya, Congo, and Angola.

    Key concerns related to Human Development:

    • Increasing Disparity Between Countries: The report underscores a concerning trend of growing inequality between countries, particularly between those at the upper and lower ends of the Human Development Index (HDI).
    • Economic Concentration: The concentration of economic power in a few countries is exacerbating global inequality. Nearly 40% of the global trade in goods is controlled by just three or fewer countries
    • Tech Company Dominance: The dominance of large technology companies further exacerbates inequality, with the market capitalization of the top three companies surpassing the GDP of the majority of countries.

    Widening inequality:

    • Income Disparities in India: The study from the World Inequality Lab reveals stark income disparities in India, with the bottom 50% of the population receiving only 15% of the national income.
      • Conversely, the top 1% earns on average 23 times more than the average Indian, and the top 10,000 individuals earn 2,069 times the average Indian.
    • Reduction of Middle-Class size: During the period from 2014 to 2022, the incomes of the middle 40% of the income distribution have grown slower than the bottom 50%. This trend suggests a potential reduction in the size of the ‘middle class.
    • High Household Debt and Low Savings: Household debt levels in India have reached a record high of 40% of GDP, while net financial savings have plunged to 5.2% of GDP.

    Way Forward: 

    • Promote Inclusive Growth Policies: Implement policies that prioritize inclusive growth, focusing on reducing income disparities, and enhancing access to education, healthcare, and economic opportunities for all segments of society.
    • Enhance Social Safety Nets: Strengthen social safety nets to provide support to vulnerable populations, including targeted welfare programs, universal healthcare coverage, and unemployment benefits.

    Mains PYQ: 

    Q Despite the consistent experience of high growth, India still goes with the lowest indicators of human development. Examine the issues that make balanced and inclusive development elusive.(UPSC IAS/2019)