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Type: Prelims Only

  • New Income Tax Bill, 2025

    Why in the News?

    Parliament has passed the Income-tax Bill, 2025, replacing the 1961 law with a leaner, simpler version free of redundant provisions and archaic language, effective April 1, 2026.

    About New Income Tax Bill, 2025:

    • Purpose: Replaces the Income Tax Act, 1961 after more than 60 years to simplify the law, remove redundant provisions, and modernise tax administration.
    • Effective Date: Comes into effect from April 1, 2026.
    • Structural Changes: Sections reduced from 819 to 536; chapters from 47 to 23.
    • Conciseness: Word count cut from 5.12 lakh to 2.6 lakh, with 39 tables and 40 formulas for clarity.
    • New Concept: Introduces “tax year” defined as April 1 to March 31.

    Key Features:

    • Refunds: Restores refund claims on belated returns by removing the earlier restriction.
    • Tax Collected at Source (TCS) Clarity: Nil TCS for Liberalised Remittance Scheme (LRS) remittances for education funded by financial institutions.
    • Corporate Tax: Corrects errors in inter-corporate dividend deduction for companies opting for concessional tax rates.
    • Alternate Minimum Tax (AMT) Alignment: Aligns AMT provisions for Limited Liability Partnerships (LLPs) with existing rates.
    • Nil-Tax Deducted at Source (TDS) Certificate: Permits taxpayers with no liability to obtain a nil-TDS certificate.
    • Transfer Pricing: Clarifies transfer pricing provisions, set-off of losses, and alignment with Section 79 on “beneficial owner.”
    • Non-Profit Organisation (NPO) Benefit: Expands exemption to 5% of total donations, instead of only anonymous donations.
    • House Property Income: Clarifies 30% standard deduction after municipal taxes.
    • Search Definition: Retains “virtual digital space” definition to include cloud storage, email, and social media accounts.
    • Data Handling: Standard Operating Procedure (SOP) to be issued for handling personal digital data seized in searches.
    [UPSC 2025] Consider the following statements: Statement I: In India, income from allied agricultural activities like poultry farming and wool rearing in rural areas is exempted from any tax. Statement II: In India, rural agricultural land is not considered a capital asset under the provisions of the Income-tax Act, 1961.

    Which one of the following is correct in respect of the above statements?

    (a) Both Statement I and Statement II are correct and Statement II explains Statement I

    (b) Both Statement I and Statement II are correct but Statement II does not explain Statement I*

    (c) Statement I is correct but Statement II is not correct

    (d) Statement I is not correct but Statement II is correct

     

  • 1950 Assam Earthquake and Future Seismic Risks in the Himalayas

    Why in the News?

    75 years ago on August 15, 1950, a magnitude 8.6 earthquake — the strongest recorded on land — struck Northeast India and surrounding regions.

    1950 Assam Earthquake and Future Seismic Risks in the Himalayas

    About the Earthquake:

    • Magnitude: 8.6, the strongest recorded earthquake on land.
    • Impact Area: Tremors lasted 4–8 minutes, felt over 3 million sq. km in India, Myanmar, Bangladesh, Tibet, and South China.
    • Casualties: Over 1,500 deaths in India and 4,000+ in Tibet; heavy livestock losses and infrastructure destruction.
    • Secondary Disasters: Triggered landslides blocking rivers, followed by devastating flash floods.

    Geological and Tectonic Setting:

    • Epicentre: 40 km west of Rima (Zayu), near India–Tibet border in the Mishmi Hills.
    • Tectonic Context: Located on Indian–Eurasian Plate boundary within Eastern Himalayan Syntaxis (EHS), influenced by the Sunda Plate.
    • Fault Type: Strike-slip motion with thrust faulting — atypical for Himalayan quakes.
    • Plate Convergence: Eastern Himalayas converge at 10–38 mm/year vs. ~20 mm/year elsewhere.
    • Aftershocks: Indicated activation of multiple faults from the Syntaxial bend to Himalayan thrust faults in Arunachal Pradesh.

    Lessons and Future Risks:

    • Magnitude Potential: Confirms Himalayan segments can produce ≄8.6 magnitude events.
    • Central Himalayan Risk: Identified as likely site for similar future quake.
    • Vulnerability Today: Increased due to urbanisation and large infrastructure in seismic zones.
    • Infrastructure Safety: Necessitates strict norms for dams and high-risk projects in Eastern Himalayas.
    • Preparedness: Highlights need for seismic hazard mapping and disaster readiness.
    [UPSC 2024] Consider the following statements:

    1. In a seismograph, P waves are recorded earlier than S waves.

    2. In P waves, the individual particles vibrate to and fro in the direction of waves propogation whereas in S waves, the particles vibrate up and down at right angles to the direction of wave propagation. Which of the statements given above is/are correct?

    Options: (a) 1 only (b) 2 only (c) Both 1 and 2* (d) Neither 1 nor 2

     

  • Orbiting Carbon Observatories (OCO) Program

    Why in the News?

    The Trump administration seeks to end two NASA missions under the Orbiting Carbon Observatories (OCO) program, which monitor global carbon dioxide emissions and plant health.

    About Orbiting Carbon Observatories (OCO) Program:

    • Overview: A NASA Earth remote sensing initiative dedicated to monitoring atmospheric carbon dioxide (CO₂) from space.
    • Objective: Designed to enhance understanding of climate change by precisely tracking CO₂ sources and sinks.
    • Comprises three missions:
      • OCO-1: Launched in 2009 but failed shortly after launch.
      • OCO-2: Launched in July 2014 as a replacement.
      • OCO-3: Installed on the International Space Station in May 2019.

    Key Features:

    • Precision Measurement: Provides high-resolution global CO₂ data and maps of plant photosynthesis.
    • Dual Capability: Measures CO₂ levels and solar-induced chlorophyll fluorescence to assess photosynthesis.
    • Applications: Detects drought, forecasts food shortages, identifies carbon sinks/sources, supports crop planning.
    • Global Reach: Tracks CO₂ distribution over continents, oceans, and remote ecosystems like Amazon and boreal forests.
    • Major Discoveries: Amazon rainforest now emits more CO₂ than it absorbs; boreal forests identified as major carbon sinks.
    • Policy Relevance: Supplies key data for climate treaties and greenhouse gas reporting.
    [UPSC 2019] For the measurement/estimation of which of the following are satellite images/remote sensing data used?

    1. Chlorophyll content in the vegetation of a specific location

    2. Greenhouse gas emissions from rice paddies of a specific location

    3. Land surface temperatures of a specific location

    Select the correct answer using the code given below.

    Options: (a) 1 only (b) 2 and 3 only (c) 3 only (d) 1, 2 and 3*

     

  • Removal of High Court Judges

    Why in the News?

    Lok Sabha Speaker has initiated removal proceedings against a Judge of the Allahabad High Court by admitting a motion signed by 146 members and forming a three-member inquiry committee.

    About Appointment of High Court Judges:

    • Constitutional Basis: Article 217 of the Constitution of India.
    • Appointing Authority: President of India, in consultation with the Chief Justice of India (CJI), Governor of the concerned State, and Chief Justice of the concerned High Court.
    • Collegium System: The proposal is initiated by the High Court’s Chief Justice, forwarded through the Chief Minister and Governor, and decided by the CJI along with the two senior-most judges of the Supreme Court.
    • Chief Justice Posting Policy: Chief Justices are appointed from outside the State to ensure impartiality.
    • Transfers: The CJI and senior-most judges of the Supreme Court decide transfers to maintain judicial independence.

    Removal Process:

    • Grounds: Proved misbehaviour or incapacity.
    • Procedure: Impeachment process under Articles 124(4) and 217, and Section 3(2) of the Judges (Inquiry) Act, 1968.
    • Initiation: Motion signed by at least 100 Lok Sabha MPs or 50 Rajya Sabha MPs.
    • Inquiry: 3-member committee comprising a Supreme Court judge, a Chief Justice of a High Court, and a distinguished jurist investigates the charges.
    • Voting Requirement: Two-thirds majority in both Houses of Parliament for removal.
    • In-House Mechanism: CJI can initiate internal inquiries and advise resignation in serious cases.

    Other Notable Cases:

    • Justice V. Ramaswami (1993): Faced impeachment for financial misconduct; motion failed in Lok Sabha.
    • Justice Soumitra Sen (2011): Resigned after Rajya Sabha voted for removal over fund misappropriation.
    • Justice K. Veeraswamy: Corruption case remained unresolved until his death.
    • Justice Shamit Mukherjee (2003), Justice Nirmal Yadav (2008), Justice S.N. Shukla (2017): Faced criminal charges for corruption after in-house inquiries.
    [UPSC 2007] Consider the following statements:

    1. The mode of removal of a Judge of a High Court in India is the same as that of the removal of a Judge of the Supreme Court.

    2. After retirement from office, a permanent Judge of a High Court cannot plead or act in any court or before any authority in India.

    Which of the statements given above is/are correct?

    Options: (a) 1 only * (b) 2 only (c) Both 1 and 2 (d) Neither 1 nor 2

     

  • Dhiri Bull Fighting Festival of Goa

    Why in the News?

    Many legislators of the Goa Assembly across party lines demanded the legalisation of Dhiri Bull Fighting in Goa.

    About Dhiri Bull Fighting:

    • Overview: Goan sport where two bulls lock horns in paddy fields or grounds.
    • Cultural Link: Associated with post-harvest feasts and church celebrations.
    • Nature of Contest: Bulls push until one retreats; no matadors or killing involved.
    • Event: Bulls given unique names, treated like local icons.
    • Betting: High-stakes wagers involve locals and Goan diaspora.

    Recent Controversy:

    • Legal Ban: Banned in 1997 under Prevention of Cruelty to Animals Act after a fatality.
    • Judicial Position: Supreme Court upheld the ban; events continue secretly.
    • Political Push: Lawmakers (2024–25) seek legalisation for cultural/tourism value.
    • Proposed Model: Advocates want regulated events, citing Jallikattu’s example.

  • [pib] State Health Regulatory Excellence Index (SHRESTH)

    Why in the News?

    The Union Health Ministry has launched the State Health Regulatory Excellence Index (SHRESTH), a first-of-its-kind national framework to benchmark and strengthen state drug regulatory systems.

    About State Health Regulatory Excellence Index (SHRESTH):

    • Purpose: National initiative by Union Health Ministry to benchmark and strengthen state drug regulatory systems.
    • Developer: Designed by Central Drugs Standard Control Organization (CDSCO).
    • Objective:  To benchmark and improve the performance of state-level drug regulatory authorities across India through a transparent, data-driven framework.
    • Method: Uses a transparent, data-driven framework and acts as a virtual gap assessment tool for maturity certification.

    Key Features:

    • State Categories: Manufacturing states assessed on 27 indices; distribution-focused states/UTs assessed on 23 indices.
    • Evaluation Themes: Human resources, infrastructure, licensing, surveillance, and responsiveness.
    • Data Submission: Monthly metric data submitted by the 25th; scores shared on the 1st of the next month.
    • Performance Benchmarking: Rankings encourage cross-learning and adoption of best practices.
    • Capacity Building: Workshops, joint trainings, and regulatory audits to strengthen state systems.
    • Digital Integration: Dashboards like Not of Standard Quality (NSQ) for real-time monitoring.
    • Global Standards: Supports India’s goal to meet WHO-equivalent medicine quality norms, building on WHO Maturity Level-3 vaccine status.
    [UPSC 2023] Consider the following statements:

    Statement-I: India’s public sector health care system largely focuses on curative care with limited preventive, promotive and rehabiliative care.

    Statement-II: Under India’s decentralized approach to health care delivery, the States are primarily responsible for organizing health services.

    Which one of the following is correct in respect of the above statements?

    Options: (a) Both Statement-I and Statement-II are correct and Statement-II is the correct explanation for Statement-I

    (b) Both Statement-I and Statement-II are correct and Statement-II is not the correct explanation for Statement-I *

    (c) Statement-I is correct but Statement-II is incorrect

    (d) Statement-I is incorrect but Statement-II is correct

     

  • Section 152 of the Bharatiya Nyaya Sanhita (BNS)

    Why in the News?

    The Supreme Court has raised a key question—whether the “potentiality of abuse” of Section 152 of the Bharatiya Nyaya Sanhita (BNS), which punishes acts endangering the sovereignty, unity, and integrity of India, could be a ground to declare the provision unconstitutional.

    Section 152 of the Bharatiya Nyaya Sanhita (BNS)

    About Section 152 BNS:

    • Deals with: Acts endangering sovereignty, unity, and integrity of India.
    • Origin: Introduced in the Bharatiya Nyaya Sanhita, 2023, effective 1 July 2024, replacing Section 124A IPC (sedition).
    • Scope: Criminalises purposeful or knowing acts that:
      • Excite secession, armed rebellion, or subversive activities.
      • Encourage separatist feelings.
      • Endanger sovereignty, unity, or integrity of India.
    • Means Covered: Words (spoken/written), signs, visible representation, electronic communication, financial means, or any other method.
    • Punishment: Life imprisonment or imprisonment up to 7 years + fine.
    • Nature of Offence: Cognizable, non-bailable, triable by Court of Session.
    • Exception Clause: Lawful criticism of government measures to seek change—without inciting rebellion/secession—is not an offence.
    • Key Difference from Section 124A IPC: Focus shifted from “disaffection against Government” to direct threats against the nation’s unity and sovereignty, with explicit recognition of digital-era methods.

    Issues with Section 152 BNS:

    • Potential for Misuse: Broad and subjective terms like “endangering sovereignty” can be stretched to target political dissent, journalism, and activism.
    • Vagueness: Undefined concepts (e.g., “sovereignty” in context of speech) create uncertainty, enabling arbitrary interpretation by authorities.
    • Similarity to Sedition Law: Despite rewording, its core effect mirrors Section 124A IPC, which is under constitutional challenge for curbing free speech.
    • Chilling Effect on Free Speech: Risk of self-censorship among journalists, activists, and citizens due to fear of prosecution.
    • High Punishment and Cognizability: Harsh penalties combined with arrest without warrant heighten scope for harassment before judicial scrutiny.
    • Digital Surveillance Concerns: Explicit coverage of electronic communication and financial means may widen investigative reach into personal digital activities.
    • Judicial Burden: Courts will need to repeatedly interpret the law to balance Article 19(1)(a) freedom of speech with state security.
    [UPSC 2025] Sedition has become my religion” was the famous statement given by Gandhiji at the time of:

    (a) the Champaran Satyagraha (b) publicly violating Salt Law at Dandi* (c) attending the Second Round Table Conference in London (d) the launch of the Quit India Movement

     

  • India Semiconductor Mission (ISM)

    Why in the News?

    The Union Cabinet has approved four new projects under the India Semiconductor Mission (ISM), adding to the country’s push for a robust semiconductor and display manufacturing ecosystem.

    About India Semiconductor Mission (ISM):

    • Overview: Launched in 2021; Operates under the Ministry of Electronics and Information Technology (MeitY)
    • Purpose: Develop a sustainable semiconductor and display manufacturing ecosystem in India.
    • Scope: Supports the entire value chain — from chip design to fabrication, assembly, testing, packaging, and display manufacturing.
    • Administrative Role: Receives and evaluates applications for schemes under the Semicon India Programme and engages with industry stakeholders to attract investment.

    Key Components:

    • Semiconductor Fabs Scheme: Fiscal support for setting up semiconductor wafer fabrication plants in India.
    • Display Fabs Scheme: Incentives for manufacturing TFT LCD and AMOLED display panels.
    • Compound Semiconductors / Silicon Photonics / Sensors Fab & ATMP/OSAT Scheme: Support for advanced semiconductor technologies and packaging facilities.
    • Design Linked Incentive (DLI) Scheme: Incentives and infrastructure support for IC, SoC, chipset, and semiconductor-linked design projects; administered by CDAC; includes support for startups.
    • Modernisation of Semi-Conductor Laboratory (SCL), Mohali: Upgrading as a brownfield fab.
    • Comprehensive Coverage: Includes manufacturing, R&D, packaging, and design support.
    [UPSC 2012] Recently there has been a concern over the short supply of a group of elements called rare earth metals. Why?

    1. China, which is the largest producer of these elements, has imposed some restrictions on their export.

    2. Other than China, Australia, Canada, Chile, these elements are not found in any country.

    3. Rare earth metals are essential for the manufacture of various kinds of electronic items and there is growing demand for these elements.

    Select the correct answer using the code given below:

    Options: (a)  1 only (b) 2 and 3 only (c) 1 and 3 only * (d) 1, 2 and 3

     

  • Muon g-2 Experiment

    Why in the News?

    Scientists at Fermilab in the USA have made an ultra-precise measurement of the muon’s magnetic behaviour, a finding that could hint at new physics beyond current laws.

    Muon g-2 Experiment

    Understanding Muon and G-2:

    • Overview: A muon is a subatomic particle like an electron but about 200 times heavier.
    • Behaviour: It has spin, making it act like a tiny magnet.
    • g-Factor: The magnet’s strength is measured by the g-factor. In simple theory, g = 2, but quantum effects make it slightly different — this difference is called g-2 (g minus 2).
    • Physics Relevance: Measuring g-2 can reveal unknown forces or particles beyond the Standard Model.

    The Fermilab Breakthrough:

    • Precision Record: Fermilab (USA) measured muon’s g-2 to an accuracy of 0.127 parts per million — comparable to detecting a 4-gram change on a 4-tonne elephant.
    • Method: Muons were sent into a large magnetic ring, measuring the gap between spin rate and orbital rate.
    • Results: Matches earlier experiments; disagreement with theory depends on calculation method used.
    • Next Steps: Japan’s upcoming experiment will independently test results.

    Significance:

    • Potential New Physics: If the gap is real, it may signal undiscovered forces or particles.
    • Refining Theory: If not, calculations will improve, sharpening known physics.
    • Broader Impact: Advances precision science and deepens global understanding of fundamental physics.
    • Lesson: Ultra-precise measurements can uncover hidden truths about nature.
    [UPSC 2013] The efforts to detect the existence of Higgs boson particle have become frequent news in the recent past. What is/are the importance/importances of discovering this particle?

    1. It will enable us to under-stand as to why elementary particles have mass.

    2. It will enable us in the near future to develop the technology of transferring matter from one point to another without traversing the physical space between them.

    3. It will enable us to create better fuels for nuclear fission.

    Select the correct answer using the codes given below.

    Options: (a) 1 only* (b) 2 and 3 only (c) 1 and 3 only (d) 1, 2 and 3

     

  • [pib] MSS+ Technology in Road Construction

    Why in the News?

    The CSIR–Central Road Research Institute, New Delhi, has developed MSS+ (Modified Mix Seal Surfacing Plus) technology for eco-friendly, durable, and low-cost road surfacing.

    About MSS+ Technology:

    • Developer: Council of Scientific & Industrial Research – Central Road Research Institute (CSIR–CRRI), New Delhi.
    • Year of Development: 2021 (in collaboration with J.M.V.D. Industries).
    • Pilot Project: First road in Uttar Pradesh built near Lucknow in 2022; Used for 202 km of roads under Pradhan Mantri Gram Sadak Yojana (PMGSY) in 2025.
    • Composition: Crushed natural aggregate, customised modified bitumen emulsion, mineral admixture.
    • Preparation: Mix made at ambient temperature, eliminating heating of aggregate or bitumen.
    • Laying: 25–30 mm thickness using conventional asphalt pavers.

    Benefits Offered:

    • Eco-Friendly: No thermal process → significantly reduces carbon emissions.
    • Durable: Provides strong wearing course, enhanced skid resistance, and prevents water infiltration.
    • Cost-Effective: Reduced energy requirement lowers construction costs.
    • All-Weather Use: Can be laid in varied weather conditions due to ambient temperature application.
    [UPSC 2020] In rural road construction, the use of which of the following is preferred for ensuring environmental sustainability or to reduce carbon footprint?

    1. Copper slag 2. Cold mix asphalt technology 3. Geotextiles 4. Hot mix asphalt technology 5. Portland cement

    Select the correct answer using the code given below:

    Options: (a) 1, 2 and 3 only * (b) 2, 3 and 4 only (c) 4 and 5 only (d) 1 and 5 only