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Type: Prelims Only

  • Cyber Security – CERTs, Policy, etc

    How India’s new VPN rules change the Status Quo?

    Prelims Only | Security Issues | Mains Paper 3: Cyber Security

    Note4Students

    From UPSC perspective, the following things are important:

    Prelims level: VPN, Cert-In

    Mains level: Read the attached story

    Recently, the Indian Computer Emergency Response Team (Cert-In) issued new directives that require Virtual Private Network (VPN) providers to store user data for five years.

    What is VPN?

    • VPN describes the opportunity to establish a protected network connection when using public networks.
    • It encrypts internet traffic and disguise a user’s online identity.
    • This makes it more difficult for third parties to track your activities online and steal data.
    • The encryption takes place in real time.

    How does a VPN work?

    • A VPN hides your IP address by letting the network redirect it through a specially configured remote server run by a VPN host.
    • This means that if you surf online with a VPN, the VPN server becomes the source of your data.
    • This means your Internet Service Provider (ISP) and other third parties cannot see which websites you visit or what data you send and receive online.
    • A VPN works like a filter that turns all your data into “gibberish”. Even if someone were to get their hands on your data, it would be useless.

    Why do people use VPN?

    • Secure encryption: A VPN connection disguises your data traffic online and protects it from external access. Unencrypted data can be viewed by anyone who has network access and wants to see it. With a VPN, hackers and cyber criminals can’t decipher this data.
    • Disguising whereabouts: VPN servers essentially act as your proxies on the internet. Because the demographic location data comes from a server in another country, your actual location cannot be determined.
    • Data privacy is held: Most VPN services do not store logs of your activities. Some providers, on the other hand, record your behaviour, but do not pass this information on to third parties. This means that any potential record of your user behaviour remains permanently hidden.
    • Access to regional content: Regional web content is not always accessible from everywhere. Services and websites often contain content that can only be accessed from certain parts of the world.
    • Secure data transfer: If you work remotely, you may need to access important files on your company’s network. For security reasons, this kind of information requires a secure connection. To gain access to the network, a VPN connection is often required.

    What does the new CERT-IN directive say?

    • VPN providers will need to store validated customer names, their physical addresses, email ids, phone numbers, and the reason they are using the service, along with the dates they use it and their “ownership pattern”.
    • In addition, Cert is also asking VPN providers to keep a record of the IP and email addresses that the customer uses to register the service, along with the timestamp of registration.
    • Most importantly, however, VPN providers will have to store all IP addresses issued to a customer and a list of IP addresses that its customers generally use.

    What does this mean for VPN providers?

    • VPN services are in violation of Cert’s rules by simply operating in India.
    • That said, it is worth noting that ‘no logs’ does not mean zero logs.
    • VPN services still need to maintain some logs to run their service efficiently.

    Does this mean VPNs will become useless?

    • The Indian government has not banned VPNs yet, so they can still be used to access content that is blocked in an area, which is the most common usage of these services.
    • However, journalists, activists, and others who use such services to hide their internet footprint will have to think twice about them.

    Why such move?

    • Crime control: For law enforcement agencies, a move like this will make it easier to track criminals who use VPNs to hide their internet footprint.
    • Curbing dark-net activities: Users these days are shifting towards the dark and deep web, which are much tougher to police than VPN services.

    Back2Basics: Indian Computer Emergency Response Team (CERT-IN)

    • CERT-IN is an office within the Ministry of Electronics and Information Technology.
    • It is the nodal agency to deal with cyber security threats like hacking and phishing. It strengthens the security-related defense of the Indian Internet domain.
    • It was formed in 2004 by the Government of India under the Information Technology Act, 2000 Section (70B) under the Ministry of Communications and Information Technology.

     

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  • Russian Invasion of Ukraine: Global Implications

    Russia officially quits the International Space Station (ISS)

    Prelims Only | Science Tech | Mains Paper 3: Awareness in various sc and tech fields

    Note4Students

    From UPSC perspective, the following things are important:

    Prelims level: ISS

    Mains level: Not Much

    Russia is responding to the Western sanctions. It has decided to walk out of the International Space Station.

    International Space Station

    • The ISS was launched in 1998 as part of joint efforts by the U.S., Russia, Japan, Canada and Europe.
    • The idea of a space station originated in the 1984 State of the Union address by former U.S. President Ronald Reagan.
    • The space station was assembled over many years, and it operates in low-earth orbit.
    • Since its inception, it has served as a laboratory suspended in space and has aided multiple scientific and technological developments.
    • The ISS was originally built to operate for 15 years.

    Why was ISS launched?

    • A space station permits quantum leaps in research in science, communications, and in metals and lifesaving medicines which could be manufactured only in space.
    • ISS has consistently maintained human presence for the past 21 years, providing astronauts with sophisticated technologies for scientific research.

    What is Russia’s role in maintaining the ISS?

    • The ISS is built with the co-operation of scientists from five international space agencies — NASA of the U.S., Roscosmos of Russia, JAXA of Japan, Canadian Space Agency and the European Space Agency.
    • Each agency has a role to play and a share in the upkeep of the ISS.
    • Both in terms of expense and effort, it is not a feat that a single country can support.
    • Russia’s part in the collaboration is the module responsible for making course corrections to the orbit of the ISS.
    • They also ferry astronauts to the ISS from the Earth and back.
    • Until SpaceX’s dragon spacecraft came into the picture the Russian spacecrafts were the only way of reaching the ISS and returning.

     

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  • Indian Army Updates

    Advanced Towed Artillery Gun System (ATAGS) passes validation trials

    Prelims Only | Security Issues | Mains Paper 3: Indigenization Of Technology

    Note4Students

    From UPSC perspective, the following things are important:

    Prelims level: ATAGS

    Mains level: India's artillery arsenal

    The indigenous Advanced Towed Artillery Gun System (ATAGS) developed by the Defence Research and Development Organisation (DRDO) successfully completed the validation trials.

    Why in news?

    • The ATAGS has demonstrated a range of over 45 km, making it the “most consistent and accurate gun in the world”.

    ATAG System

    • The ATAGS is a 155-mm, 52-calibre artillery gun jointly developed by the DRDO in partnership with Bharat Forge of the Kalyani Group and the Tata Power SED.
    • ATAGS has greater than 95% of indigenous content. It set a world record for the longest unassisted projectile range of 48 kilometres.

    Its features

    • The gun consists of a barrel, breech mechanism, muzzle brake and recoil mechanism to fire 155 mm calibre ammunition with a firing range of 48 km.
    • It has an all-electric drive to ensure reliability and minimum maintenance over a long period of time.
    • It has advanced features like high mobility, quick deployability, auxiliary power mode, advanced communication system, automatic command and control system with night capability in direct fire mode.

     

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  • Health Sector – UHC, National Health Policy, Family Planning, Health Insurance, etc.

    Autism Support Network to give Specialised Care in Rural India

    Prelims Only | Governance | Mains Paper 2: Health & Education

    Note4Students

    From UPSC perspective, the following things are important:

    Prelims level: Autism

    Mains level: Mental healthcare in India

    The Centre for Autism and Other Disabilities Rehabilitation Research and Education (CADRRE), a not-for-profit organization will launch “Pay Autention — a different mind is a gifted mind”, India’s first bridgital autism support network.

    Pay ‘Autention’

    • The initiative shall pave the way for small towns and rural India to access specialised care and support and help create an auxiliary network of champions for the differently-abled.
    • This platform shall also enable mentoring, skilling and meaningful livelihoods for people with autism.
    • In the first phase, the initiative will primarily focus on supporting children with autism, and subsequently, in the second stage, it will focus on young adults, empowering them with life skills and career readiness.
    • The content is designed and delivered in collaboration with specialists from CADRRE who have expertise in training children with autism.
    • The project aims to create a network of grassroots champions, enable early identification, first-level care, teach social skills, ways to ease activities of daily living, hold workshops for sensory and motor development.
    • It also focuses on art and craft, dance, music therapy, physical and mental fitness, communication skills and enable support for academics.

    What is Autism?

    • Autism, also called autism spectrum disorder (ASD), is a complicated condition that includes problems with communication and behaviour.
    • It can involve a wide range of symptoms and skills.
    • ASD can be a minor problem or a disability that needs full-time care in a special facility.
    • People with autism have trouble with communication. They have trouble understanding what other people think and feel.
    • This makes it hard for them to express themselves, either with words or through gestures, facial expressions, and touch.
    • People with autism might have problems with learning. Their skills might develop unevenly.
    • For example, they could have trouble communicating but be unusually good at art, music, math, or memory.

    What are the signs of Autism?

    Symptoms of autism usually appear before a child turns 3. Some people show signs from birth. Common symptoms of autism include:

    • A lack of eye contact
    • A narrow range of interests or intense interest in certain topics
    • Doing something over and over, like repeating words or phrases, rocking back and forth, or flipping a lever
    • High sensitivity to sounds, touches, smells, or sights that seem ordinary to other people
    • Not looking at or listening to other people
    • Not looking at things when another person points at them
    • Not wanting to be held or cuddled
    • Problems understanding or using speech, gestures, facial expressions, or tone of voice
    • Talking in a sing-song, flat, or robotic voice
    • Trouble adapting to changes in routine

    What causes Autism?

    • Exactly why autism happens isn’t clear. It could stem from problems in parts of your brain that interpret sensory input and process language.
    • Autism is four times more common in boys than in girls. It can happen in people of any race, ethnicity, or social background.
    • Family income, lifestyle, or educational level doesn’t affect a child’s risk of autism. But there are some risk factors:
    1. Autism runs in families, so certain combinations of genes may increase a child’s risk.
    2. A child with an older parent has a higher risk of autism.
    3. Pregnant women who are exposed to certain drugs or chemicals, like alcohol or anti-seizure medications, are more likely to have autistic children
    4. Other risk factors include maternal metabolic conditions such as diabetes and obesity.

    Prevalence of Autism in India

    • Prevalence and incidence statistics about autism in India is 1 in 500 or 0.20% or more than 2,160,000 people.
    • According to a study, an estimated three million people live with autistic spectrum disorder (ASD) on the Indian subcontinent.

     

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  • Trade Sector Updates – Falling Exports, TIES, MEIS, Foreign Trade Policy, etc.

    ECGC to seek RBI nod for payment in forex to exporters

    Prelims Only | Economics | Mains Paper 3: Indian Economy

    Note4Students

    From UPSC perspective, the following things are important:

    Prelims level: ECGS

    Mains level: Export promotion schemes in India

    ECGC Ltd., the government enterprise that provides export credit insurance, will soon approach the Reserve Bank of India for approval to deal in foreign currency for the benefit of exporters.

    What is ECGC?

    • ECGC is an acronym for Export Credit Guarantee Corporation of India Ltd.
    • It is a government owned export credit provider.
    • It is under the ownership of Ministry of Commerce and Industry and is based in Mumbai.
    • It provides export credit insurance support to Indian exporters.
    • Its topmost official is designated as Chairman and Managing Director who is a central government civil servant under ITS cadre.
    • The GoI had initially set up Export Risks Insurance Corporation (ERIC) in July 1957.
    • It was transformed into Export Credit and Guarantee Corporation Limited (ECGC) in 1964 and to Export Credit Guarantee Corporation of India in 1983.

    Functions of ECGC

    • ECGC provides a range of credit risk insurance covers to exporters against loss in export of goods and services as well.
    • It offers guarantees to banks and financial institutions to enable exporters to obtain better facilities from them.
    • It provides Overseas Investment Insurance to Indian companies investing in joint ventures abroad in the form of equity or loan and advances.

    Facilities by ECGC

    • It offers insurance protection to exporters against payment risks.
    • It provides guidance in export-related activities.
    • It makes available information on different countries with its own credit ratings.
    • It makes it easy to obtain export finance from banks/financial institutions.
    • It assists exporters in recovering bad debt.
    • It provides information on the creditworthiness of overseas buyers.

    Why need export credit insurance?

    • Payments for exports are open to risks even at the best of times.
    • The risks have assumed large proportions today due to the far-reaching political and economic changes that are sweeping the world.
    • An outbreak of war or civil war may block or delay payment for goods exported. Ex. Ukraine War.
    • Economic difficulties or balance of payment problems may lead a country to impose restrictions on either import of certain goods or on transfer of payments for goods imported. Ex. Sri Lankan Crisis.
    • In addition, the exporters have to face commercial risks of insolvency or protracted the default of buyers.
    • Export credit insurance is designed to protect exporters from the consequences of the payment risks, both political and commercial, and to enable them to expand their overseas business without fear of loss.

     

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  • Tribes in News

    Tribes in news: Hattis of Himachal Pradesh

    Prelims Only | Polity | Mains Paper 2: Indian Constitution – historical underpinnings, evolution, features, amendments, significant provisions and basic structure

    Note4Students

    From UPSC perspective, the following things are important:

    Prelims level: Hatti tribe and its culture

    Mains level: Not Much

    The Centre is set to consider the Himachal Pradesh government’s request for inclusion of the Hatti community in the list of Scheduled Tribes in the state.

    Who are the Hattis?

    • The Hattis are a close-knit community who got their name from their tradition of selling homegrown vegetables, crops, meat and wool etc. at small markets called ‘haat’ in towns.
    • The Hatti community, whose men generally don a distinctive white headgear during ceremonies, is cut off from Sirmaur by two rivers called Giri and Tons.
    • Tons divides it from the Jaunsar Bawar area of Uttarakhand.
    • The Hattis who live in the trans-Giri area and Jaunsar Bawar in Uttarakhand were once part of the royal estate of Sirmaur until Jaunsar Bawar’s separation in 1815.
    • Due to topographical disadvantages, the Hattis living in the Kamrau, Sangrah, and Shilliai areas lag behind in education and employment.

    Societal norms of Hattis

    • The Hattis are governed by a traditional council called Khumbli, which like the khaps of Haryana, decide community matters.
    • The Khumbli’s power has remained unchallenged despite the establishment of the panchayati raj system.
    • The two clans have similar traditions, and inter-marriages are commonplace.
    • There is a fairly rigid caste system among the Hattis — the Bhat and Khash are the upper castes, while the Badhois are below them.
    • Inter-caste marriages have traditionally remained a strict no-no.

    Who are Paharis?

    • The proposal called for the inclusion of the “Paddari tribe”, “Koli” and “Gadda Brahman” communities to be included on the ST list of J&K.
    • The suggestion for the inclusion had come from the commission set up for socially and educationally backward classes in the UT.
    • The J&K delimitation commission has reserved six of the nine Assembly segments in the Pir Panjal Valley for STs.

    Back2Basics: Scheduled Tribes

    The above Article also provides for listing of scheduled tribes State/Union Territory wise and not on an all India basis.

    • The term ‘Scheduled Tribes’ first appeared in the Constitution of India.
    • Article 366 (25) defined scheduled tribes as “such tribes or tribal communities or parts of or groups within such tribes or tribal communities as are deemed under Article 342 to be Scheduled Tribes for the purposes of this constitution”.
    • Article 342 prescribes procedure to be followed in the matter of specification of scheduled tribes.

    How are STs notified?

    • As per the current procedure, each proposal for the scheduling of a new community as ST has to originate from the relevant State Government.
    • It is then sent to the Ministry of Tribal Affairs, which sends it to the Office of the Registrar General of India (RGI).
    • Once approved by the Office of the RGI, it is sent to the National Commission for Scheduled Tribes (NCST), and only after its approval is it sent to the Cabinet.

    Status of STs in India

    • The Census 2011 has revealed that there are said to be 705 ethnic groups notified as Scheduled Tribes (STs).
    • Over 10 crore Indians are notified as STs, of which 1.04 crore live in urban areas.
    • The STs constitute 8.6% of the population and 11.3% of the rural population.

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  • ISRO Missions and Discoveries

    SSLV ‘development flights’ likely in 2022

    Prelims Only | Science Tech | Mains Paper 3: Awareness in various sc and tech fields

    Note4Students

    From UPSC perspective, the following things are important:

    Prelims level: SSLV, PSLV, GSLV

    Mains level: Not Much

    The Indian Space Research Organisation (ISRO) is hoping to have all three development flights planned for its ‘baby rocket’ — the Small Satellite Launch Vehicle (SSLV) — in 2022 itself.

    What is SSLV?

    • The SSLV is a small-lift launch vehicle being developed by the ISRO with payload capacity to deliver:
    1. 600 kg to Low Earth Orbit (500 km) or
    2. 300 kg to Sun-synchronous Orbit (500 km)
    • It would help launching small satellites, with the capability to support multiple orbital drop-offs.
    • In future a dedicated launch pad in Sriharikota called Small Satellite Launch Complex (SSLC) will be set up.
    • A new spaceport, under development, near Kulasekharapatnam in Tamil Nadu will handle SSLV launches when complete.
    • After entering the operational phase, the vehicle’s production and launch operations will be done by a consortium of Indian firms along with NewSpace India Limited (NSIL).

    Vehicle details

    (A) Dimensions

    • Height: 34 meters
    • Diameter: 2 meters
    • Mass: 120 tonnes

    (B) Propulsion

    • It will be a four stage launching vehicle.
    • The first three stages will use Hydroxyl-terminated polybutadiene (HTPB) based solid propellant, with a fourth terminal stage being a Velocity-Trimming Module (VTM).

    SSLV vs. PSLV: A comparison

    • The SSLV was developed with the aim of launching small satellites commercially at drastically reduced price and higher launch rate as compared to Polar SLV (PSLV).
    • The projected high launch rate relies on largely autonomous launch operation and on overall simple logistics.
    • To compare, a PSLV launch involves 600 officials while SSLV launch operations would be managed by a small team of about six people.
    • The launch readiness period of the SSLV is expected to be less than a week instead of months.
    • The SSLV can carry satellites weighing up to 500 kg to a low earth orbit while the tried and tested PSLV can launch satellites weighing in the range of 1000 kg.
    • The entire job will be done in a very short time and the cost will be only around Rs 30 crore for SSLV.

    Significance of SSLV

    • SSLV is perfectly suited for launching multiple microsatellites at a time and supports multiple orbital drop-offs.
    • The development and manufacture of the SSLV are expected to create greater synergy between the space sector and private Indian industries – a key aim of the space ministry.

    Back2Basics:

     

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  • Electoral Reforms In India

    Goan politician accorded Lifetime Rank of Cabinet Minister

    Prelims Only | Polity | Mains Paper 2: Indian Constitution – historical underpinnings, evolution, features, amendments, significant provisions and basic structure

    Note4Students

    From UPSC perspective, the following things are important:

    Prelims level: 91st Amendment

    Mains level: Read the attached story

    Recently a politician in Goa was accorded the lifetime status of the rank of Cabinet Minister who was, a six-time Chief Minister of Goa and a legislator for a full 50 years. Hence a PIL has been filed in the High Court of Bombay at Goa.

    What is the “Lifetime Status of the rank of Cabinet minister”?

    • The former Chief Minister and former Speaker (of the Goa Legislative Assembly) had completed 50 years as a legislator.
    • The Cabinet decided that in future also, those who complete 50 years and hold posts like CM and Speaker will be given the Cabinet status even after their retirement.

    What is the PIL against this designation?

    • The PIL has urged the High Court to quash the notification of the government under which the person was conferred with the “lifetime status”.
    • It has contended that Goa has a 12-member Cabinet, and the conferment of Cabinet status results in the number of Cabinet ranks rising to 13, which exceeds the ceiling mandated by the Constitution.
    • This ceiling was mandated by the 91st Amendment which aimed to prevent jumbo Cabinets and the resultant drain on the public exchequer.

    How the 91st Amendment Act does relates here?

    • The Constitution (91st Amendment) Act, 2003 inserted clause 1A in Article 164.
    • It says the total number of Ministers, including the Chief Minister, in the Council of Ministers in a State shall not exceed 15% of the total number of members of the Legislative Assembly of that State.
    • It provided a condition that the number of Ministers, including the Chief Minister in a State shall not be less than twelve.
    • There are 40 seats in the unicameral Goa Assembly.

    Why is the designation problematic?

    • A cabinet minister for life would be entitled to 12 staff members – OSDs, support staff, peons, driver – which would cost the exchequer Rs 90 lakh a year.
    • The ‘Cabinet’ rank would also entitle him to government accommodation, vehicle and unlimited free travel for him and his spouse.
    • This is just none other case but political self-appeasement.

    Back2Basics: 91st Constitutional Amendment Act, 2003

    • It made the provisions to limit the size of Council of Ministers, to debar defectors from holding public offices, and to strengthen the anti-defection law.
    • The total number of ministers, including the Prime Minister, in the Central Council of Ministers shall not exceed 15% of the total strength of the Lok Sabha.
    • A member of either house of Parliament belonging to any political party who is disqualified on the ground of defection shall also be disqualified to be appointed as a minister.
    • The total number of ministers, including the Chief Minister, in the Council of Ministers in a state shall not exceed 15% of the total strength of the legislative Assembly of that state.
    • But, the number of ministers, including the Chief Minister, in a state shall not be less than 12.
    • A member of either House of a state legislature belonging to any political party who is disqualified on the ground of defection shall also be disqualified to be appointed as a minister.
    • The provision of the Tenth Schedule (anti-defection law) pertaining to exemption from disqualification in case of split by one-third members of legislature party has been deleted.
    • It means that the defectors have no more protection on grounds of splits.

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

    Direct Tax collections surge in FY22

    Prelims Only | Economics | Mains Paper 3: Indian Economy

    Note4Students

    From UPSC perspective, the following things are important:

    Prelims level: Indirect Taxes

    Mains level: Recovery of the economy after the Pandemic

    India’s net direct tax collections amounted to ₹14,09,640.83 crore for FY22, which is the highest collection ever.

    What are Direct Taxes?

    • A type of tax where the impact and the incidence fall under the same category can be defined as a Direct Tax.
    • The tax is paid directly by the organization or an individual to the entity that has imposed the payment.
    • The tax must be paid directly to the government and cannot be paid to anyone else.

     Why in news?

    • The surge in direct tax collection signals that the Indian economy has bounced back after two years of the pandemic.

    Rise in direct tax collection

    • As against ₹14.09 lakh crore this year, our collection in 2020-21 was only ₹9.45 lakh crore.
    • In a single year, the economy has moved upward by nearly ₹4.5 lakh crore, registering a growth of 49%.
    • The collection is the best-ever as far as income tax and corporation tax are concerned.

    What about direct tax-to-GDP ratio?

    • The direct tax-to-GDP ratio is around 12%.
    • The Central Board of Direct Taxes (CBDT) was working to raise the ratio to 15-20% in 5-10 years.

    Why is it significant?

    • A tax-to-GDP ratio is a gauge of a nation’s tax revenue relative to the size of its economy as measured by gross domestic product (GDP).
    • The ratio provides a useful look at a country’s tax revenue because it reveals potential taxation relative to the economy.
    • It also enables a view of the overall direction of a nation’s tax policy, as well as international comparisons between the tax revenues of different countries.

    Back2Basics: Types of Direct Taxes

    The various types of direct tax that are imposed in India are mentioned below:

    (1) Income Tax

    • Depending on an individual’s age and earnings, income tax must be paid.
    • Various tax slabs are determined by the Government of India which determines the amount of Income Tax that must be paid.
    • The taxpayer must file Income Tax Returns (ITR) on a yearly basis.
    • Individuals may receive a refund or might have to pay a tax depending on their ITR. Penalties are levied in case individuals do not file ITR.

    (2) Wealth Tax

    • The tax must be paid on a yearly basis and depends on the ownership of properties and the market value of the property.
    • In case an individual owns a property, wealth tax must be paid and does not depend on whether the property generates an income or not.
    • Corporate taxpayers, Hindu Undivided Families (HUFs), and individuals must pay wealth tax depending on their residential status.
    • Payment of wealth tax is exempt for assets like gold deposit bonds, stock holdings, house property, commercial property that have been rented for more than 300 days, and if the house property is owned for business and professional use.

    (3) Estate Tax

    • It is also called Inheritance Tax and is paid based on the value of the estate or the money that an individual has left after his/her death.

    (4) Corporate Tax

    • Domestic companies, apart from shareholders, will have to pay corporate tax.
    • Foreign corporations who make an income in India will also have to pay corporate tax.
    • Income earned via selling assets, technical service fees, dividends, royalties, or interest that is based in India is taxable.
    • The below-mentioned taxes are also included under Corporate Tax:
    1. Securities Transaction Tax (STT): The tax must be paid for any income that is earned via security transactions that are taxable.
    2. Dividend Distribution Tax (DDT): In case any domestic companies declare, distribute, or are paid any amounts as dividends by shareholders, DDT is levied on them. However, DDT is not levied on foreign companies.
    3. Fringe Benefits Tax: For companies that provide fringe benefits for maids, drivers, etc., Fringe Benefits Tax is levied on them.
    4. Minimum Alternate Tax (MAT): For zero tax companies that have accounts prepared according to the Companies Act, MAT is levied on them.

    (5) Capital Gains Tax:

    • It is a form of direct tax that is paid due to the income that is earned from the sale of assets or investments. Investments in farms, bonds, shares, businesses, art, and home come under capital assets.
    • Based on its holding period, tax can be classified into long-term and short-term.
    • Any assets, apart from securities, that are sold within 36 months from the time they were acquired come under short-term gains.
    • Long-term assets are levied if any income is generated from the sale of properties that have been held for a duration of more than 36 months.

    Advantages of Direct Taxes

    The main advantages of Direct Taxes in India are mentioned below:

    • Economic and Social balance: The Government of India has launched well-balanced tax slabs depending on an individual’s earnings and age. The tax slabs are also determined based on the economic situation of the country. Exemptions are also put in place so that all income inequalities are balanced out.
    • Productivity: As there is a growth in the number of people who work and community, the returns from direct taxes also increases. Therefore, direct taxes are considered to be very productive.
    • Inflation is curbed: Tax is increased by the government during inflation. The increase in taxes reduces the necessity for goods and services, which leads to inflation to compress.
    • Certainty: Due to the presence of direct taxes, there is a sense of certainty from the government and the taxpayer. The amount that must be paid and the amount that must be collected is known by the taxpayer and the government, respectively.
    • Distribution of wealth is equal: Higher taxes are charged by the government to the individuals or organizations that can afford them. This extra money is used to help the poor and lower societies in India.

    What are the disadvantages of direct taxes?

    • Easily evadable: Not all are willing to pay their taxes to the government. Some are willing to submit a false return of income to evade tax. These individuals can easily conceal their incomes, with no accountability to the law of the land.
    • Arbitrary: Taxes, if progressive, are fixed arbitrarily by the Finance Minister. If proportional, it creates a heavy burden on the poor.
    • Disincentive: If there are high taxes, it does not allow an individual to save or invest, leading to the economic suffering of the country. It does not allow businesses/industry to grow, inflicting damage to them.

     

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  • Cyber Security – CERTs, Policy, etc

    Strontium: A Cyber-Espionage Group

    Prelims Only | Security Issues | Mains Paper 3: Cyber Security

    Note4Students

    From UPSC perspective, the following things are important:

    Prelims level: Strontium

    Mains level: Cyber espionage

    Recently, Microsoft said that it had disrupted cyberattacks from a Russian nation-state hacking group called ‘Strontium’.

    What is Strontium?

    • Strontium, also known as Fancy Bear, Tsar Team, Pawn Storm, Sofacy, Sednit or Advanced Persistent Threat 28 (APT28) group, is a highly active and prolific cyber-espionage group.
    • It is one of the most active APT groups and has been operating since at least the mid-2000s, making it one of the world’s oldest cyber-spy groups.
    • It has access to highly sophisticated tools to conduct spy operations, and has been attacking targets in the US, Europe, Central Asia and West Asia.
    • The group is said to be connected to the GRU, the Russian Armed Forces’ main military intelligence wing.
    • The GRU’s cyber units are believed to have been responsible for several cyberattacks over the years and its unit 26165 is identified as Fancy Bear.

    How does it attack networks?

    • The group deploys diverse malware and malicious tools to breach networks.
    • In the past, it has used X-Tunnel, SPLM (or CHOPSTICK and X-Agent), GAMEFISH and Zebrocy to attack targets.
    • These tools can be used as hooks in system drivers to access local passwords, and can track keystroke, mouse movements, and control webcam and USB drives.
    • APT28 uses spear-phishing (targeted campaigns to gain access to an individual’s account) and zero-day exploits (taking advantage of unknown computer-software vulnerabilities) to target specific individuals and organizations.
    • It has used spear-phishing and sometimes water-holing to steal information, such as account credentials, sensitive communications and documents.
    • A watering hole attack compromises a site that a targeted victim visits to gain access to the victim’s computer and network.

     

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