Tax Reforms

[5th March 2025] The Hindu Op-ed: Little has changed in the Income-Tax Bill, 2025

PYQ Relevance:

Q) Enumerate the indirect taxes which have been subsumed in the Goods and Services Tax (GST) in India. Also, comment on the revenue implications of the GST introduced in India since July 2017. (UPSC CSE 2019)

 

Mentor’s Comment: UPSC mains have always focused on the Long-term Capital Gains Tax (2018) and indirect taxes (2019).

In February 2025, the Union Finance Minister introduced the Income-Tax Bill, 2025, to replace the Income-Tax Act, 1961. The government claims it will simplify tax laws and reduce disputes. However, despite some structural changes, many complexities remain, and the Bill grants even more authoritarian powers than the current law.

Today’s editorial discusses the newly introduced Income-Tax Bill, 2025, which is important for the GS III Mains paper.

_

Let’s learn!

Why in the News?

Recently, Finance Minister Nirmala Sitharaman introduced the Income Tax Bill, 2025, in the Lok Sabha, while opposition parties protested against it.

What are the key objectives of the Income-Tax Bill, 2025? 

  • Simplifying Tax Laws: To make the tax code easier to understand for both taxpayers and professionals. Example: Replacing complex legal phrases like “notwithstanding anything contained to the contrary” with simpler terms like “irrespective of anything to the contrary”.
  • Reducing Litigation and Ambiguity: To minimize legal disputes by providing clearer definitions and reducing interpretative confusion. Example: Consolidating compliance timelines into tables and schedules to avoid multiple interpretations of deadlines.
  • Modernizing Tax Compliance: To align tax administration with technological advancements and changing business environments. Example: Allowing the use of a “risk management strategy” to identify tax evasion through data analysis.
  • Ensuring Policy Continuity with Structural Reform: To retain core tax policies while improving the law’s structure for better efficiency. Example: Definitions like “income” still refer to the 1961 Act but are presented in a more structured format.
  • Expanding Digital Oversight: To empower tax authorities to investigate digital transactions and virtual assets. Example: Permitting access to digital platforms (e.g., email servers and social media) during tax investigations.

Why did the government previously amend the criteria for a reassessment of tax?

The government previously amended the criteria for reassessment of tax through the Finance Act, 2021, which came into effect on April 1, 2021. This marked a significant shift in the reassessment framework under the Income Tax Act, 1961.

  • Shift from “Reason to Believe” to “Information”: The previous requirement for reassessment was based on the assessing officer having a “reason to believe” that income had escaped assessment. Example: After 2021, tax authorities could reopen assessments if they had “information” suggesting unreported income, including data from third-party reports.
  • Introduction of Risk Management Strategy: The amendment introduced the use of a “risk management strategy” as a basis for reopening tax assessments. Example: Tax authorities can now reopen cases based on algorithm-driven data analysis without needing detailed justification.
  • Time Limit Reduction for Reopening Assessments: The time limit for reassessment was reduced from 6 years to 3 years for most cases, with a 10-year limit for cases involving income above ₹50 lakh. Example: If concealed income exceeds ₹50 lakh, tax authorities can reopen cases up to 10 years later, enhancing scrutiny in high-value matters.
  • Legal Challenges and Judicial Interpretations: The vague definition of “information” and the undefined “risk management strategy” led to concerns over arbitrary use of power. Example: Courts have intervened to limit reassessment powers, demanding stricter adherence to procedural safeguards to protect taxpayer rights.

What are the main concerns regarding their implementation?

  • Increased Administrative Burden: The new system requires detailed procedures and prior approvals, leading to delays and increased workload for tax authorities. Example: Obtaining approval from senior officers before issuing notices can slow down reassessment, especially in cases involving large volumes of data.
  • Ambiguity in “Information” Definition: The term “information” used to trigger reassessment is broad and vague, allowing subjective interpretations. Example: Data from social media activity or third-party reports can be used for reopening cases, raising concerns about the reliability and accuracy of such information.
  • Risk of Harassment and Overreach: Despite safeguards, there is concern that taxpayers may still face unwarranted scrutiny under the new rules. Example: Cases where income exceeds ₹50 lakh can be reopened for up to 10 years, leading to prolonged uncertainty for taxpayers.
  • Challenges in Data Privacy and Security: Accessing digital platforms and using technology-based triggers raises privacy concerns for individuals and businesses. Example: Tax authorities can now access electronic records from email servers and financial platforms, increasing the risk of data misuse.
  • Legal Uncertainty and Litigation: Despite reforms, there is still a risk of judicial challenges due to the interpretive flexibility in the law. Example: Taxpayers may challenge reassessment notices on the grounds of insufficient evidence or procedural lapses, leading to further litigation.

Way forward: 

  • Enhancing Clarity and Transparency: Clearly define terms like “information” and “risk management strategy” to prevent subjective interpretation and ensure uniform application. Example: Establish detailed guidelines on acceptable data sources and the procedure for using digital evidence.
  • Strengthening Safeguards and Oversight: Implement independent reviews for high-value reassessments and ensure data privacy through robust security protocols. Example: Mandate third-party audits to monitor the use of digital platforms and safeguard taxpayer rights.

Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024

Attend Now

What is Wallace Line?

Note4Students

From UPSC perspective, the following things are important :

Prelims level: Wallace Line

Why in the News?

In the 19th century, English naturalist Alfred Russel Wallace observed a sharp shift in biodiversity as he moved from Asia to Australia, leading him to propose the Wallace Line—an imaginary boundary separating species from both regions.

wallace line

About the Wallace Line:

  • It is a bio-geographical boundary separating Asia and Australia’s eco-zones.
  • It was identified by Alfred Russel Wallace in 1863 during his explorations.
  • It is an imaginary line running through the Lombok Strait (between Bali and Lombok) and the Makassar Strait (between Borneo and Sulawesi).
  • Distinct evolutionary histories:
    • West of the line (Asia): Tigers, elephants, and orangutans.
    • East of the line (Australia): Kangaroos, marsupials, and cockatoos.
  • A very few species cross the line, particularly birds and mammals.
  • This is a barrier for land species but not marine life.
  • Its formation:
    • Continental drift: Australia separated from Antarctica and moved toward Asia (~35 million years ago). This created a deep-water channel, preventing species migration.
    • Pleistocene Epoch Influence: Lower sea levels exposed land bridges but deep waters maintained the boundary.

Scientific Relevance:

  • Wallace Line is more of a gradient than a strict boundary.
  • Understanding biogeography helps predict species adaptation to climate change.

Note: 

Weber Line more accurately defines the balance point where the influence of Asian and Australian species is nearly equal, whereas the Wallace Line marks a sharper divide.

 

Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024

Attend Now

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

Navratna Status for IRCTC and IRFC 

Note4Students

From UPSC perspective, the following things are important :

Prelims level: Navratna Status

Why in the News?

The Indian Railway Catering and Tourism Corporation (IRCTC) and the Indian Railway Finance Corporation (IRFC) have been granted Navratna status, making them the 25th and 26th Navratna companies in India.

Other Navratna Companies in Indian Railways

  • Container Corporation of India (CONCOR): Multimodal logistics.
  • Rail Vikas Nigam Ltd (RVNL): Infrastructure expansion.
  • RITES Ltd: Transport consultancy.
  • IRCON International Ltd: Railway and highway construction.
  • RailTel Corporation of India Ltd: IT & communication services.

What is Navratna Status?

  • Introduced in 1997, the Navratna scheme identifies high-performing CPSEs and grants them financial and operational independence.
  • It allows selected companies to compete globally while maintaining public sector ownership.
  • Categories of PSUs in India:
    • Maharatna:  Largest CPSEs with highest financial powers.
    • Navratna: Mid-tier CPSEs with strategic autonomy.
    • Miniratna: Emerging CPSEs with limited independence.

Eligibility Criteria for Navratna Status:

A CPSE must-

  • Be a Miniratna-I company with an Excellent or Very Good rating in its MoU performance in three out of five years.
  • Achieve a composite score of 60+ based on:
    • Net Profit to Net Worth
    • Manpower Cost to Total Cost of Production
    • Profitability Ratios (PBDIT & PBIT)
    • Earnings Per Share
    • Inter-Sectoral Performance

Benefits of Navratna Status:

  • Investment Autonomy: Can invest ₹1,000 crore or 15% of net worth in a single project without government approval.
  • Strategic Expansion: Freedom to form joint ventures, subsidiaries, and acquisitions.
  • Operational Flexibility: Can make independent business and investment decisions.
  • Enhanced Market Position: Attracts more investors and improves stock performance.

PYQ:

[2011] Why is the Government of India disinvesting its equity in the Central Public Sector Enterprises (CPSEs)?

1. The Government intends to use the revenue earned from the disinvestment mainly to pay back the external debt.

2. The Government no longer intends to retain the management control of the CPSEs.

Which of the statements given above is/ are correct?

(a) 1 only

(b) 2 only

(c) Both 1 and 2

(d) neither 1 nor 2

 

Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024

Attend Now

Wetland Conservation

MISHTI Scheme

Note4Students

From UPSC perspective, the following things are important :

Prelims level: MISHTI Scheme

Why in the News?

Gujarat has emerged as the national leader in mangrove afforestation, covering 19,020 hectares in just two years under the Central Government’s MISHTI (Mangrove Initiative for Shoreline Habitats and Tangible Incomes) scheme.

About the MISHTI Scheme

  • The MISHTI scheme was launched on June 5, 2023, to restore 540 sq. km of mangrove forests.
  • It aims to restore and expand 540 sq. km mangrove forests across 9 states and 3 union territories over a 5-year period (2023–28).
  • It aligns with India’s commitment to the Mangrove Alliance for Climate (MAC) at COP27 (2022, Egypt).
  • The scheme is funded through MGNREGS, CAMPA Fund, and other sources, ensuring community participation.
  • It focuses on Sundarbans (West Bengal), Hooghly Estuary, and other coastal and wetland ecosystems.

Gujarat’s Leadership in Mangrove Afforestation

  • Gujarat has emerged as India’s top state in mangrove afforestation, covering 19,020 hectares (190 sq. km) in just two years under MISHTI.
  • The Gulf of Kutch (799 sq. km) leads in coverage, followed by the Gulf of Khambhat and Dumas-Ubhrat belt (134 sq. km).
  • Gujarat’s 1,650 km-long coastline is home to mangroves, coral reefs, and seagrasses, making it an
  • It aims to expand mangrove cover by an additional 350 sq. km, strengthening climate resilience and coastal biodiversity.

PYQ:

[2015] Which one of the following regions of India has a combination of mangrove forest, evergreen forest and deciduous forest?

(a) North Coastal Andhra Pradesh
(b) South-West Bengal
(c) Southern Saurashtra
(d) Andaman and Nicobar Islands

 

Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024

Attend Now

International Space Agencies – Missions and Discoveries

What is Planetary Alignment?

Note4Students

From UPSC perspective, the following things are important :

Prelims level: Planetary Alignment

Why in the News?

On February 29, 2024, skywatchers worldwide witnessed a rare planetary alignment (parade) with seven planets—Mars, Jupiter, Uranus, Neptune, Mercury, Saturn, and Venus—lining up in the night sky.

What is Planetary Alignment?

  • A planetary alignment occurs when multiple planets in the Solar System appear to line up in the sky as seen from Earth.
  • This phenomenon happens because planets orbit the Sun in a flat, disc-shaped plane called the ecliptic.
  • Although planets remain millions of kilometers apart, they seem to form a straight line from Earth’s perspective due to optical illusion and perspective.
  • The term “planet parade” is also used to describe this occurrence when multiple planets become visible in the sky at the same time.
  • Types of Planetary Alignments:
  1. Conjunction: Two or more planets appear close to each other in the sky.
  2. Small Alignment: Three planets align in a visible line.
  3. Large Alignment: Four or more planets appear aligned from Earth’s perspective.
  4. Full Alignment: All eight planets of the Solar System appear in a single line (very rare).

How often do Planetary Alignments occur?

  • Planetary alignments are not uncommon, but their rarity depends on the number of planets involved.
    • Two- or Three-Planet Alignments: Occur multiple times a year.
    • Four- or Five-Planet Alignments: Visible every few years.
    • Six- or Seven-Planet Alignments: Appear every few decades.
    • Full Alignment (All Eight Planets): Extremely rare, occurs once every 170–200 years.
  • Recent & Upcoming Alignments:
    • August 2025: Expected four-planet alignment.
    • May 2492: The next predicted full planetary alignment of all eight planets.

PYQ:

[2019] On 21st June, the Sun:

(a) does not set below the horizon at the Arctic Circle
(b) does not set below the horizon at Antarctic Circle
(c) shines vertically overhead at noon on the Equator
(d) shines vertically overhead at the Tropic of Capricorn

 

Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024

Attend Now

Innovations in Sciences, IT, Computers, Robotics and Nanotechnology

Research team takes big step towards making a Bose Metal

Note4Students

From UPSC perspective, the following things are important :

Prelims level: Bose Metal

Why in the News?

Researchers have recently discovered a potential new state of matter, the Bose metal, found between a regular metal and a superconductor, with evidence of this phase in Niobium Diselenide (NbSe) by a team of Chinese and Japanese scientists.

What is a Bose Metal?

  • A Bose metal is a hypothetical anomalous metallic state where Cooper pairs (electron pairs) form but do not transition into a superconducting state.
  • This state exists between a normal metal and a superconductor, challenging traditional theories of condensed matter physics.
  • In simple terms, a Bose metal is a material where:
    • Electrons pair up into Cooper pairs (like in superconductors).
    • However, these Cooper pairs fail to achieve long-range coherence, meaning the material remains metallic instead of becoming superconducting.
    • This results in partial electrical resistance, unlike superconductors that have zero resistance.
  • Recent experimental studies suggest their existence in materials like Niobium Diselenide (NbSe) when subjected to specific conditions, such as thin layers and applied magnetic fields.

Key Features:

  • Intermediate State: Exists between a metal and a superconductor.
  • Cooper Pair Formation: Electrons form pairs, but they don’t condense into superconductivity.
  • Anomalous Conductivity: Higher than normal metals but not infinite like superconductors.
  • Quantum Fluctuations: Strong phase fluctuations disrupt Cooper pair coherence.
  • Hall Resistance Vanishing: Indicates charge transport by Cooper pairs rather than individual electrons.
  • Observed in Thin 2D Materials: Seen in ultra-thin films of superconductors under specific conditions.

PYQ:

[2013] Due to improper/indiscriminate disposal of old and used computers or their parts, which of the following are released into the environment as e-waste?

  1. Beryllium
  2. Cadmium
  3. Chromium
  4. Heptachlor
  5. Mercury
  6. Lead
  7. Plutonium

Select the correct answer using the codes given below:

(a) 1, 3, 4, 6 and 7 only
(b) 1, 2, 3, 5 and 6 only
(c) 2, 4, 5 and 7 only
(d) 1, 2, 3, 4, 5, 6 and 7

 

Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024

Attend Now

Air Pollution

Study identifies sources of PM2.5 in northern India

Note4Students

From UPSC perspective, the following things are important :

Prelims level: PM 2.5

Why in the News?

A recent study published in Nature Communications has analyzed the sources and health impacts of PM2.5 pollution in Northern India, particularly in the Indo-Gangetic Plain.

About PM2.5

  • PM2.5 (Particulate Matter ≤2.5 microns) refers to tiny air pollutants small enough to penetrate deep into the lungs and enter the bloodstream.
  • These fine particles come from both natural sources (like dust storms and wildfires) and human activities (like burning fossil fuels and industrial emissions).
  • PM2.5 poses severe health risks, contributing to respiratory diseases, heart conditions, and reduced lung function.
  • The oxidative potential of PM2.5 is an important indicator of its toxicity and ability to cause cellular damage.

Key Findings of the Study

  1. Major Sources of PM2.5 in Northern India:
  • The study analyzed PM2.5 pollution across five locations in the Indo-Gangetic Plain, including Delhi and Kanpur.
  • Delhi: PM2.5 is mainly from vehicular emissions, fossil fuel burning, and residential heating.
  • Outside Delhi: It consists of ammonium sulfate, ammonium nitrate, and biomass-burning aerosols.
  1. PM2.5 Toxicity and Health Risks:
  • PM2.5 toxicity is linked to organic aerosols from inefficient combustion of biomass and fossil fuels.
  • Traffic emissions and residential fuel burning significantly contribute to PM2.5-related health risks.
  1. Traffic as a Major Contributor:
  • Hydrocarbon-like organic aerosols (HOA) from vehicular emissions were highest at urban roadside sites in Delhi (8 μg/m³).
  • HOA accounts for 50% of fossil fuel-derived aerosols, increasing to 40% in warmer months.
  1. Winter Pollution Due to Residential Heating and Cooking:
  • Cow dung combustion for heating and cooking in winter increases organic aerosols, with levels 10 times higher than in summer due to biomass burning and shallow boundary layers.
  1. India’s PM2.5 Toxicity Among the Highest Globally:
  • The study found that PM2.5 oxidative potential (toxicity) in Indian cities is up to 5 times higher than in Chinese and European cities.

PYQ:

[2016] In the cities of our country, which among the following atmospheric gases are normally considered in calculating the value of the Air Quality Index?

  1. Carbon dioxide
  2. Carbon monoxide
  3. Nitrogen dioxide
  4. Sulphur dioxide
  5. Methane

Select the correct answer using the code given below:

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

 

Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024

Attend Now

Festivals, Dances, Theatre, Literature, Art in News

Who was Amir Khusrau?

Note4Students

From UPSC perspective, the following things are important :

Prelims level: Amir Khusrau

Why in the News?

Recently, PM Modi inaugurated the 25th edition of Jahaan-e-Khusrau, a Sufi music festival held at Sunder Nursery, New Delhi, in Khusrau’s honor.

Who was Amir Khusrau?

Who was Amir Khusrau?

  • Amir Khusrau was born in Patiyali, Uttar Pradesh, to a Turkish father and an Indian mother.
  • He served as a court poet to five Delhi Sultans:
    • Muiz ud din Qaiqabad of Mamluk Dynasty (1287–1290)
    • Jalaluddin Khalji (1290–1296)
    • Alauddin Khalji (1296–1316)
    • Qutbuddin Mubarak Shah (1316–1320)
    • Ghiyasuddin Tughlaq (1320–1325)
  • He was deeply influenced by Sufi saint Nizamuddin Auliya, whose teachings shaped his spiritual and poetic journey.
  • He is fondly remembered as “The Parrot of India” (Tuti-e-Hind) for his eloquence.

Literary Contributions:

  • Wrote in Persian and Hindavi, pioneering Khari Boli, the precursor to Hindi and Urdu.
  • Created the first Hindi lexicon (Khalikbari), blending Sanskrit, Persian, and Arabic words.
  • Notable works:
    • Tughlaq Nama (historical epic)
    • Nuh Sipihr (Nine Skies)
    • In the Bazaar of Love (ghazals and poetry)
  • Invented the qawwali tradition, merging Indian and Persian musical elements.
  • Composed Chhap Tilak Sab Chheeni Re, Zehal-e-Miskeen, and Sakal Ban Phool Rahi Sarson.
  • Credited with developing the sitar and tabla, though debated by historians.
  • Most devoted disciple of Sufi saint Nizamuddin Auliya.
  • Upon his master’s death in 1325, Khusrau followed within 6 months.
  • His tomb lies beside Nizamuddin’s dargah in Delhi, symbolizing their eternal bond.
  • Pioneered Hindavi poetry and laid the foundation for Hindi and Urdu literature.
  • Inspired generations of ghazal and qawwali singers, including Nusrat Fateh Ali Khan and Abida Parveen.
  • Festivals like Jahaan-e-Khusrau continue to honor his enduring cultural legacy.

PYQ:

[2012] With reference to the religious history of medieval India, the Sufi mystics were known to pursue which of the following practices?

1. Meditation and control of breath

2. Severe ascetic exercises in a lonely place

3. Recitation of holy songs to arouse a state of ecstasy in their audience

Which of the statements given above is/are correct?

(a) 1 and 2 only

(b) 2 and 3 only

(c) 3 only

(d) 1, 2 and 3

 

Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024

Attend Now

Modern Indian History-Events and Personalities

Dramatic Performances Act, 1876

Note4Students

From UPSC perspective, the following things are important :

Prelims level: Dramatic Performances Act, 1876

Why in the News?

PM Modi recently questioned why the colonial-era Dramatic Performances Act, 1876, which allowed authorities to ban plays deemed seditious, defamatory, or obscene, remained in force 75 years after independence.

What is the Dramatic Performances Act, 1876?

  • The Dramatic Performances Act, 1876, was a colonial-era law enacted by the British to suppress nationalist and anti-government sentiments in public performances.
  • The Act empowered the government to ban, regulate, or censor public plays, pantomimes, and dramas that were deemed:
    • Scandalous or defamatory
    • Seditious or inciting disaffection against the government
    • Obscene or corrupting to public morality
  • It also allowed magistrates to search, seize, and arrest performers and organizers without a warrant.
  • The law prescribed up to three months of imprisonment and/or a fine for violations.

References to Article 19 and Article 372

  • Conflict with Article 19(1)(a) – Right to Free Speech:
    • After independence, freedom of speech and expression was guaranteed under Article 19(1)(a).
    • The Allahabad High Court (1956) ruled the Act unconstitutional, stating it restricted free speech beyond reasonable limits.
  • Exceptions Under Article 19(2):
    • Article 19(2) allows reasonable restrictions on free speech for: Security of the state, public order, morality, and defamation.
    • The court ruled that the Dramatic Performances Act exceeded these limits.
  • Article 372 and Colonial Laws:
    • Article 372(1) of the Constitution states that laws in force before independence shall continue to be in effect unless repealed or modified by the Parliament.
    • Though invalidated in 1956, the law was formally repealed in 2018 under the Repealing and Amending (Second) Act, 2017.

PYQ:

[2014] What do you understand by the concept of “freedom of speech and expression”? Does it cover hate speech also? Why do the films in India stand on a slightly different plane from other forms of expression? Discuss.

[2021] A legislation which confers on the executive or administrative authority an unguided and uncontrolled discretionary power in the matter of application of law violates which one of the following Articles of the Constitution of India?​

(a) Article 14 ​

(b) Article 28​

(c) Article 32 ​

(d) Article 44​

 

Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024

Attend Now

Judicial Reforms

Article 136 of the Indian Constitution

Note4Students

From UPSC perspective, the following things are important :

Prelims level: Article 136 of the Indian Constitution

Why in the News?

Vice President Jagdeep Dhankhar recently raised concerns over the wide usage of Special Leave Petitions (SLPs) under Article 136 of the Indian Constitution, stating that what was meant to be a “narrow slit” has now turned into a wide judicial intervention.

What is a Special Leave Petition (SLP) under Article 136?

  • A SLP is an extraordinary appeal mechanism that allows the Supreme Court (SC) to intervene in any judgment, decree, or order passed by a lower court or tribunal, except in matters related to the Armed Forces Tribunal.
  • SLP is discretionary, meaning the SC is NOT obligated to hear every petition filed under Article 136.
  • The concept of SLP originates from the Government of India Act, 1935, which gave a similar power to the Privy Council in colonial times.

Key Features of SLP:

  • Jurisdiction of Article 136:
    • The SC has the power to grant special leave to appeal against judgments of High Courts, tribunals, or other judicial bodies.
    • This allows the SC to examine cases that may not have a direct appeal provision under law.
  • Scope of Application:
    • SLPs can be filed in both civil and criminal cases.
    • It can be used even in cases where a High Court refuses to grant a certificate of appeal to the Supreme Court.
    • The SC may accept or reject an SLP without providing reasons.
  • Time Limit for Filing:
    • 90 days from the date of the High Court’s judgment.
    • 60 days if the High Court refuses to certify an appeal.
  • Judicial Discretion:
    • SLP is not an automatic right of appeal but is granted only in cases where the SC finds that a substantial question of law or injustice is involved.
    • Even if an SLP is accepted, the SC may later decline to interfere in the final decision.
  • Conversion into a Formal Appeal: If the SC grants leave under an SLP, the case turns into a full-fledged appeal, allowing both parties to present their arguments.

PYQ:

[2021] With reference to the Indian judiciary, consider the following statements:

  1. Any retired judge of the Supreme Court of India can be called back to sit and act as a Supreme Court judge by the Chief Justice of India with the prior permission of the President of India.
  2. A High Court in India has the power to review its own judgement as the Supreme Court does.

Which of the statements given above is/are correct?

(a) 1 only

(b) 2 only

(c) Both 1 and 2

(d) Neither I nor 2

 

Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024

Attend Now

International Space Agencies – Missions and Discoveries

‘Blue Ghost’ Mission 1

Note4Students

From UPSC perspective, the following things are important :

Prelims level: ‘Blue Ghost’ Mission 1

Why in the News?

US’s Firefly Aerospace’s Blue Ghost Mission 1 successfully landed on the Moon, becoming the second private mission to do so and the first to land upright.

What is ‘Blue Ghost’ Mission 1?

  • Blue Ghost Mission 1 is a private lunar landing mission by Firefly Aerospace under NASA’s Commercial Lunar Payload Services (CLPS) program.
  • It was launched aboard a SpaceX Falcon 9.
  • It successfully landed on the Moon, at Mons Latreille, Mare Crisium.
  • The mission is designed to operate for 14 Earth days (one lunar day).

Key Features of Blue Ghost Mission 1:

  • Carries 10 scientific instruments, including a lunar soil analyzer, a radiation-tolerant computer, and a GPS-based navigation experiment to test satellite navigation on the Moon.
  • Equipped with a high-definition imaging system to capture a lunar eclipse (March 14, 2024) and lunar sunset (March 16, 2024).
  • Successfully navigated a rocky and cratered surface using hazard-avoidance technology, slowing from thousands of miles per hour to just two mph before touchdown.
  • The lander is golden in color and about the size of a hippopotamus.
  • It supports Artemis missions by testing lunar technologies and reducing costs for future human exploration.

PYQ:

[2016] What is ‘Greased Lightning-10 (GL-10)’, recently in the news?

(a) Electric plane tested by NASA

(b) Solar-powered two-seater aircraft designed by Japan

(c) Space observatory launched by China

(d) Reusable rocket designed by ISRO

 

Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024

Attend Now

Water Management – Institutional Reforms, Conservation Efforts, etc.

‘Kundi’ Traditional Water Harvesting

Note4Students

From UPSC perspective, the following things are important :

Prelims level: Traditional water harvesting systems in India

Why in the News?

With summers nearing, the arid and semi-arid regions of Rajasthan particularly in Churu, Jaisalmer, and Barmer districts largely rely on ‘Kundi’ system of traditional rainwater harvesting.

kundi

What is Kundi System?

  • Found in Churu, Rajasthan, kundis (or kunds) are traditional rainwater harvesting structures designed for storing drinking water.
  • A circular or rectangular pit, often lined with bricks or stones, is dug into the ground.
  • Rainwater is collected through sloped catchments and funneled into the kundi for storage.
  • A lid or stone slab covers the pit to prevent contamination and evaporation.
  • These structures help communities survive in regions with scarce groundwater and unpredictable rainfall.

Other Traditional Water Harvesting Systems in India

Khadin (Rajasthan) Earthen embankment (bund) built across slopes to retain surface runoff for moisture conservation and groundwater recharge, used since the 15th century.
Johads (Rajasthan, Haryana) Small crescent-shaped embankments that store rainwater, recharge groundwater, prevent runoff, and improve water availability.
Baolis / Stepwells (Rajasthan, Gujarat, Delhi, MP) Deep stepwells with stairs leading to groundwater storage, used for drinking, irrigation, and bathing; famous examples include Rani ki Vav (UNESCO site) and Agrasen ki Baoli.
Virdas (Gujarat – Kutch region) Shallow wells dug in depressions to separate fresh rainwater from saline groundwater, used by Maldhari pastoralists for drinking and livestock.
Tankas (Rajasthan, Gujarat) Circular underground tanks built in homes and temples for storing rainwater; lined with lime for purification, found in Bikaner, Jaisalmer, and Dwarka.
Zabo (Nagaland) Terraced ponds built on hill slopes to collect rainwater for drinking, irrigation, and livestock, preventing soil erosion and increasing groundwater recharge.
Kuls (Himachal Pradesh, Uttarakhand, J&K) Small channels (kuls) diverting glacial meltwater to fields for irrigation, made of stones, wood, and mud, and managed by local communities.
Ahar-Pyne (Bihar, Jharkhand) Ancient system from the Mauryan period, where reservoirs (Ahar) collect rainwater, and channels (Pyne) distribute it for paddy cultivation.
Eri (Tamil Nadu) Interconnected chain of tanks developed during the Chola period for irrigation, groundwater recharge, and flood control, still supporting agriculture.
Surangam (Kerala, Karnataka) Horizontal tunnels dug into hillsides to extract water from aquifers, similar to Iran’s Qanat system, common in Malabar and Kasargod.
Phad Irrigation (Maharashtra) Community-managed canal irrigation system drawing water from rivers, used in drought-prone areas, managed by a village council (patkari system).

 

PYQ:

[2021] Which one of the following ancient towns is well-known for its elaborate system of water harvesting and management by building a series of dams and channelizing water into connected reservoirs?​

(a) Dholavira​

(b) Kalibangan​

(c) Rakhigarhi​

(d) Ropar ​

 

Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024

Attend Now

Promoting Science and Technology – Missions,Policies & Schemes

National Science Day

Note4Students

From UPSC perspective, the following things are important :

Prelims level: National Science Day

Why in the News?

February 28 is observed as National Science Day in India to commemorate the discovery of the Raman Effect by Sir C.V. Raman in 1928. It is the only Nobel achieved by an Indian while working in India.

About National Science Day

  • National Science Day is celebrated in India on February 28 every year.
  • It marks the discovery of the Raman Effect by Sir C.V. Raman on February 28, 1928.
  • The GoI declared this day as National Science Day in 1986 to promote scientific awareness.
  • The primary objective of the day is to promote scientific temper, encourage research, and recognize India’s contributions to science.
  • Schools, colleges, and research institutions organize seminars, science exhibitions, and debates to celebrate this day.
  • The theme for National Science Day 2024 is “Empowering Indian Youth for Global Leadership in Science & Innovation for Viksit Bharat.”

Who was C.V. Raman?

  • Chandrasekhara Venkata Raman was an Indian physicist born on November 7, 1888, in Tiruchirappalli, Tamil Nadu.
  • He completed his Bachelor’s and Master’s degrees in Physics from Presidency College, Madras.
  • He initially worked as an Assistant Accountant General but continued his passion for physics through research.
  • In 1917, he became a professor at Calcutta University and conducted groundbreaking experiments.
  • He established the Raman Research Institute in Bangalore in 1948, which became a major center for scientific research.

Contributions of C.V. Raman

  • Raman Effect (1928): Proved that light changes wavelength when scattered by molecules.
    • Inspired by the blue color of the Mediterranean Sea, disproving the earlier sky-reflection theory.
  • Won the Nobel Prize in Physics in 1930, becoming India’s first Nobel laureate in science.
  • Conducted research on vibrations of musical instruments like the veena, tabla, and mridangam.
  • Raman Spectroscopy is widely used in chemistry, physics, medicine, and space exploration.
    • Used by NASA in Mars Rover missions for mineral analysis.
  • He established the Raman Research Institute to promote advanced scientific research in India.
  • He contributed to strengthening India’s scientific infrastructure and mentored future physicists.

PYQ:

[2016] A recent movie titled The Man Who Knew Infinity is based on the biography of:

(a) S. Ramanujan

(b) S. Chandrasekhar

(c) S. N. Bose

(d) C. V. Raman

 

Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024

Attend Now

New Species of Plants and Animals Discovered

Species in news: Doomsday Fish

Note4Students

From UPSC perspective, the following things are important :

Prelims level: Doomsday Fish

Why in the News?

Recent sightings of the rare oarfish, also known as the “Doomsday Fish,” near the shores of Baja California Sur, Mexico, have sparked speculation and social media frenzy.

About the ‘Doomsday Fish’

  • Japanese Folklore calls the oarfish “Ryugu no tsukai” or “Sea God’s Palace Messenger” and believes its rare appearance signals an impending natural calamity.
  • The belief gained strength in 2011 when multiple oarfish washed ashore in Japan just before the Tohoku earthquake and tsunami (9.0 magnitude).
  • Some cultures also consider the oarfish a messenger of the deep, warning humans of major disturbances in the ocean.

Popular Legends

  • Some scientists suggest that deep-sea fishlike oarfish may be sensitive to underwater vibrations from fault lines and could surface before an earthquake.
    • However, no conclusive scientific evidence supports this theory.
  • Powerful ocean currents, storms, or underwater disturbances may push weakened or dying oarfish toward the surface.
  • The El Niño phenomenon or changes in water temperature might also affect their movements.
  • A 2019 study in the Bulletin of the Seismological Society of America found no relationship between oarfish sightings and earthquakes in Japan.

PYQ:

[2017] Due to some reasons, if there is a huge fall in the population of species of butterflies, what could be its likely consequence/consequences?

1. Pollination of some plants could be adversely affected.

2. There could be a drastic increase in the fungal infections of some cultivated plants.

3. It could lead to a fall in the population of some species of wasps, spiders and birds.

Select the correct answer using the code given below:

(a) 1 only

(b) 2 and 3 only

(c) 1 and 3 only

(d) 1, 2 and 3

 

Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024

Attend Now

International Space Agencies – Missions and Discoveries

PUNCH Mission

Note4Students

From UPSC perspective, the following things are important :

Prelims level: PUNCH Mission

Why in the News?

NASA is set to launch the Polarimetry to Unify the Corona and Heliosphere (PUNCH) mission on February 28, 2025, aboard a SpaceX Falcon 9 rocket.

About the PUNCH Mission

  • PUNCH Mission is a groundbreaking solar mission designed to study the Sun’s corona and solar wind using advanced imaging techniques.
  • It will consist of 4 small satellites operating in Low Earth Orbit (LEO) for an expected two-year mission.
  • Unlike previous missions, PUNCH will use polarimetry (measurement of polarized light) to observe solar phenomena in 3D.
  • It allows scientists to study the origin and evolution of solar winds and Coronal Mass Ejections (CMEs), both of which impact space weather and Earth’s technological systems.
  • Focus Areas of the PUNCH Mission:
    • Study how the Sun’s outer corona transforms into the solar wind.
    • Observe how CMEs are formed, gain speed, and travel through space.
    • Improve space weather forecasting to protect satellites, astronauts, and power grids.
    • Provide real-time data to help scientists predict solar storms and geomagnetic disturbances.
    • Contribute to NASA’s Artemis program by ensuring safe deep-space exploration.

Key Features of the PUNCH Mission:

  • 4 microsatellite weighs 64 kg each and works together to capture a wide-field view of the Sun’s corona.
  • Advanced Imaging Instruments:
    • Narrow Field Imager (NFI):  Captures high-resolution images of the inner corona.
    • Wide Field Imagers (WFIs):  Observe solar wind and CMEs across interplanetary space.
    • STEAM (X-ray spectrometer): Monitors coronal heating and solar flares.
  • Provides real-time data every four minutes.
  • Offers a 90° field of view, covering the Sun’s outer atmosphere and heliosphere.
  • Helps mitigate the effects of solar storms on Earth’s communication systems.
  • Aids in protecting astronauts and satellites from harmful solar radiation.

PYQ:

[2022] If a major solar storm (solar flare) reaches the Earth, which of the following are the possible effects on the Earth?

  1. GPS and navigation systems could fail.
  2. Tsunamis could occur at equatorial regions.
  3. Power grids could be damaged.
  4. Intense auroras could occur over much of the Earth.
  5. Forest fires could take place over much of the planet.
  6. Orbits of the satellites could be disturbed.
  7. Shortwave radio communication of the aircraft flying over polar regions could be interrupted.

Select the correct answer using the code given below:

(a) 1, 2, 4 and 5 only
(b) 2, 3, 5, 6 and 7 only
(c) 1, 3, 4, 6 and 7 only
(d) 1, 2, 3, 4, 5, 6 and 7

 

Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024

Attend Now

Modern Indian History-Events and Personalities

Chandra Shekhar Azad and his Contributions

Note4Students

From UPSC perspective, the following things are important :

Prelims level: Chandra Shekhar Azad

Why in the News?

Leaders from across the political spectrum paid tributes to the freedom fighter Chandra Shekhar Azad on his martyrdom day (27th February 1931).

Who was Chandra Shekhar Azad?

  • Chandra Shekhar Azad (1906–1931) was a revolutionary who played a key role in India’s independence struggle.
  • Born in Bhabhra, Madhya Pradesh, he joined Gandhi’s Non-Cooperation Movement at 15 but turned to armed revolution after its suspension.
  • He reorganized the Hindustan Republican Association (HRA) into the Hindustan Socialist Republican Association (HSRA) alongside Bhagat Singh.
  • Azad vowed never to be captured alive and sacrificed himself in a shootout at Alfred Park, Allahabad, on February 27, 1931.

His Contributions to the Freedom Struggle

  • Non-Cooperation Movement (1921): Arrested at 15, he declared his name as “Azad” (Free) in court and was punished with 15 lashes.
  • Joining HRA (1924): Became a member of Ram Prasad Bismil’s HRA and raised funds through political dacoities.
  • Kakori Train Robbery (1925): Helped loot a British train carrying treasury money; escaped capture while others were sentenced.
  • Reorganizing HSRA (1928): Transformed HRA into HSRA with Bhagat Singh, introducing socialist ideology.
  • Assassination of John Saunders (1928): Avenged Lala Lajpat Rai’s death, personally eliminating a police officer in the escape.
  • Attempt to Blow Up Lord Irwin’s Train (1929): Planned to assassinate Viceroy Lord Irwin, but the plan failed.
  • Final Stand (1931): Surrounded by British police, killed three officers, ensured his comrade’s escape, and shot himself with his last bullet.

PYQ:

[2020] Since the decade of the 1920s, the national movement acquired various ideological strands and thereby expanded its social base. Discuss.

 

Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024

Attend Now

What is the Tea Horse Road?

Note4Students

From UPSC perspective, the following things are important :

Prelims level: Tea Horse Road

Why in the News?

Recently, China’s Ambassador to India highlighted the historical significance of ‘Tea Horse Road’ in fostering Sino-Indian ties.

About the Tea Horse Road

  • The Tea Horse Road originated during the Tang Dynasty (618-907 CE).
  • Buddhist monk Yijing (635-713 CE) recorded early trade between China, Tibet, and India, mentioning exchanges of sugar, textiles, and herbs.
  • By the Song Dynasty (960-1279 CE), the trade focused on tea exports to Tibet and importing horses for China’s military.
  • The network spanned over 2,000 km, crossing treacherous mountain passes at altitudes above 10,000 feet.
  • The Tea Horse Road was not a single road but a network of multiple routes. Two primary routes were:
  1. Yunnan Route:  Starting from Pu’er and Dali, passing through Lijiang, reaching Lhasa (Tibet), and extending into India (via Sikkim, Nepal, and Bhutan).
  2. Sichuan Route: Connecting Chengdu (Sichuan) to Tibet and North India.
  • Tea from southwestern China was transported to Tibet, then moved through the Himalayan passes to Kolkata and beyond, reaching Europe and Asia.
  • The rise of modern roads and railways in the mid-20th century led to its gradual decline.

Historical Significance:

  • Trade & Economy: Connected Tibet and China to India’s markets, facilitating the export of Chinese tea and Tibetan wool to Kolkata while Indian textiles and spices moved northward.
  • Horses for Indian Cavalry: Tibetan horses, transported through the route, were crucial for Indian military campaigns, especially in the Mughal and British periods.
  • Spread of Buddhism: The route enabled Buddhist scholars and monks to travel between Nalanda, Tibet, and China, promoting cultural and religious exchanges.
  • Political & Diplomatic Relations: British India sought control over Sikkim and Tibet’s trade routes, leading to diplomatic interventions like the 1904 British expedition to Tibet.
  • Impact on Himalayan Regions: Strengthened trade and cultural ties between Ladakh, Sikkim, Arunachal Pradesh, and Tibet, influencing their shared heritage and economy.

PYQ:

[2018] The China-Pakistan Economic Corridor (CPEC) is viewed as a cardinal subset of China’s larger ‘One Belt One Road’ initiative. Give a brief description of CPEC and enumerate the reasons why India has distanced itself from the same. 

[2016] ‘Belt and Road Initiative’ is sometimes mentioned in the news in the context of the affairs of

(a) African Union

(b) Brazil

(c) European Union

(d) China

 

Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024

Attend Now

Innovations in Biotechnology and Medical Sciences

Ultra-Conserved Elements (UCEs) in DNA

Note4Students

From UPSC perspective, the following things are important :

Prelims level: Ultra-Conserved Elements (UCEs) in DNA

Why in the News?

Researchers have discovered a reason why certain segments of the human and mouse genomes (Tra2b gene) have remained unchanged for 80 million years. These segments, known as ultra-conserved elements (UCEs), play a vital role in regulating protein production

What are Ultra-Conserved Elements (UCEs) in DNA?

  • Ultra-Conserved Elements (UCEs) are long, highly conserved DNA sequences (200+ base pairs) that have remained unchanged for millions of years across multiple species, including humans, mice, rats, chickens, and even fish.
  • Key Characteristics:
    • Found in both coding (gene) and non-coding (regulatory) regions of the genome.
    • Do not tolerate mutations, meaning they remain identical across species for tens of millions of years.
    • Many UCEs do not code for proteins but play crucial roles in gene regulation and cellular function.
  • Their importance:
    • Evolutionary Significance: Their extreme conservation suggests they are essential for survival, as any mutation would likely be harmful.
    • Gene Regulation: UCEs may function as enhancers or silencers, controlling when and where genes are activated.
    • Developmental Roles: They are often linked to brain development, fertility, and immune response.
    • Disease Prevention: UCEs may protect against genetic disorders and cancers by stabilizing gene expression.

Why do Human and Mouse Genomes overlap?

  • Humans and mice share a common mammalian ancestor that lived around 80 million years ago.
  • Genomic Similarity:
    • Around 85% of mouse genes have direct counterparts in humans.
    • Nearly 500 UCEs are identical between humans and mice, despite millions of years of evolution.
  • Many fundamental processes like cell division, metabolism, and brain function are similar between species, necessitating high conservation of crucial DNA regions.
  • Medical Research:
    • Because of these similarities, mice serve as a model organism for studying human genetics, diseases, and drug responses.
    • UCEs help scientists understand gene function across species, leading to insights into evolution and biomedical advancements.

PYQ:

[2013] Recombinant DNA technology (Genetic Engineering) allows genes to be transferred

1. across different species of plants

2. from animals to plants

3. from microorganisms to higher organisms

Select the correct answer using the codes given below:

(a) 1 only

(b) 2 and 3 only

(c) 1 and 3 only

(d) 1, 2 and 3

 

Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024

Attend Now

International Space Agencies – Missions and Discoveries

SPHEREx Telescope

Note4Students

From UPSC perspective, the following things are important :

Prelims level: SPHEREx Telescope

Why in the News?

NASA is set to launch its latest space telescope, SPHEREx (Spectro-Photometer for the History of the Universe, Epoch of Reionization and Ices Explorer) aboard a SpaceX Falcon 9 rocket from California.

What is the SPHEREx Telescope?

  • SPHEREx is a new space telescope developed by NASA.
  • It is designed to map the entire sky in infrared light and provide insights into the origins of the universe, galaxy formation, and the distribution of life-forming molecules.
  • Its mission is expected to last 2 years, during which it will survey the sky 4 times.
  • Key Features of SPHEREx:
    • Infrared Spectroscopy: Unlike traditional optical telescopes, SPHEREx will capture the universe in 102 infrared colors, which are invisible to the human eye.
    • Wide-Sky Coverage: Unlike the James Webb Space Telescope (JWST), which focuses on narrow regions, SPHEREx will map the entire sky every 6 months.
    • High Data Output: It will collect data on one billion galaxies, 100 million stars, and 10,000 asteroids, creating an unprecedented cosmic map.
    • Study of Cosmic Inflation: SPHEREx will analyze the earliest moments after the Big Bang, helping scientists understand how the universe expanded rapidly in its infancy.
    • Search for Life-Forming Molecules: The telescope will identify biogenic molecules like water, carbon dioxide, and methanol in the Milky Way galaxy, revealing where the building blocks of life exist.

SPHEREx Telescope

How will SPHEREx Create the “Most Colourful” Map of the Cosmos?

  • Spectroscopic Imaging: SPHEREx will divide light from celestial objects into 96 infrared bands, significantly more than previous sky-mapping telescopes.
  • Mapping Galactic Evolution: By observing 450 million galaxies, SPHEREx will reveal how they evolved over cosmic history.
  • Identifying Cosmic Ice: The telescope will detect frozen water and organic molecules in interstellar dust clouds, essential for understanding planetary formation.
  • Unprecedented Infrared Insights: Unlike Hubble, which focuses on optical light, and JWST, which targets deep-space infrared observations, SPHEREx will capture broad infrared spectra across the entire sky, revealing hidden cosmic structures.

PYQ:

[2015] In the context of modern scientific research, consider the following statements about ‘IceCube’, a particle detector located at South Pole, which was recently in the news:

  1. It is the world’s largest neutrino detector, encompassing a cubic kilometre of ice.
  2. It is a powerful telescope to search for dark matter.
  3. It is buried deep in the ice.

Which of the statements given above is/are correct?

(a) 1 only

(b) 2 and 3 only

(c) 1 and 3 only

(d) 1, 2 and 3

 

Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024

Attend Now

Modern Indian History-Events and Personalities

Veer Savarkar and His Contributions

Note4Students

From UPSC perspective, the following things are important :

Prelims level: Veer Savarkar

Why in the News?

Prime Minister paid tribute to Veer Savarkar on his death anniversary (26th February), acknowledging his contributions to India’s freedom movement.

About Veer Savarkar: Life, Contributions, and Legacy

Details
Who was Veer Savarkar? Born on May 28, 1883, in Bhagur, Maharashtra.
• Founded Abhinav Bharat Society (1904) for armed resistance.
• Led India House in London (1906) and the Free India Society.
• Arrested in 1910, sentenced to life imprisonment in Cellular Jail (Kala Pani, Andaman & Nicobar Islands).
• Became President of the Hindu Mahasabha (1937-1943).
• Died on February 26, 1966, after fasting till death.
His Contributions • Advocated armed revolution against British rule.
• Coined Hindutva (1923), defining Indian identity beyond religion.
• Opposed Partition, emphasizing Hindu political unity.
• Championed military nationalism over passive resistance.
• Writings and ideology influenced Indian nationalist movements.
Literary Works The First War of Indian Independence (1909):  Reinterpreted the 1857 Revolt as a nationalist struggle.
Hindutva: Who is a Hindu? (1923): Laid the ideological foundation of Hindutva.
My Transportation for Life (1950): Memoirs of his imprisonment in Cellular Jail.
Six Glorious Epochs of Indian History: Advocated Hindu resistance against foreign invaders.
Controversies Gandhi Assassination Case (1948): Arrested but acquitted due to lack of evidence.
Mercy Petitions (1911-1924): Wrote clemency petitions for early release from prison, debated as tactical or compromising.
Opposition to Quit India Movement (1942): Rejected Gandhi’s call, favored military strength over civil disobedience.
Hindutva Ideology: Critics claim it fostered religious divisions, while supporters see it as reviving Hindu identity.

 

Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024

Attend Now

JOIN THE COMMUNITY

Join us across Social Media platforms.

💥UPSC 2026 Mentorship - April Batch Launch
💥UPSC 2026 Mentorship - April Batch Launch