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UPSC Prelims Mains IAS Notes

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UPSC Prelims Mains IAS Notes (English)

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UPSC Prelims Mains IAS Notes

20 Feb, 02:15


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18 Feb, 02:44


*🛡️The Income-tax Bill, 2025*

*Key Features*

♟️ *Qualitative Improvements*
♟️Simplified language, making the law more accessible.
♟️Consolidation of amendments, reducing fragmentation.
♟️Removal of obsolete and redundant provisions for greater clarity.
♟️Structural rationalization through tables and formulae for improved readability.
♟️Preservation of existing taxation principles, ensuring continuity while enhancing usability.

♟️Crypto as Property: Virtual digital assets such as cryptocurrencies have been included in the definition of property to be counted as a capital asset.
♟️Dispute Resolution: It provides the points of determination, decision, and the reasons behind it, marking a shift from the earlier section, which lacked clarity on the manner of issuing DRP directions.
♟️Capital Gain Exemptions: Section 54E of the Act, which details exemptions for capital gains on transfer of capital assets prior to April 1992 has been removed.
♟️Tax Year: The Bill introduces the concept of “tax year”, which has been defined as the 12-month period beginning April 1.

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UPSC Prelims Mains IAS Notes

15 Feb, 03:21


*🛡️Indigo Revolt (1859-60)*

♟️In Bengal the European indigo planters forced the local peasants to grow indigo instead of high yielding crops.
♟️The revolt was led by Digambar Biswas and Bishnu Biswas of Nadia district, West Bengal.
♟️The peasants joined together and raised funds to fight court cases filed against them, and they initiated legal action on their own against the planters.
♟️They also used the weapon of social boycott to force a planter’s servants to leave him.
♟️The Government appointed an indigo commission to inquire into the problem of indigo
cultivation.
♟️In 1860, government issued a notification that ryots could not be compelled to grow indigo, and its cultivation wiped out by 1860 from Bengal.
♟️A major reason for the success of the Indigo Revolt was the tremendous initiative, cooperation, organization and discipline of the ryots. Another was the unity among Hindu and Muslim
peasants.
♟️Leadership for the movement was provided by the more well-off ryots and in some cases by petty zamindars, moneylenders and ex-employees of the planters.
♟️The revolt was also supported by Bengali intelligentsia.
♟️Outstanding in this respect was the role of Harish Chandra Mukherji, editor of the Hindoo Patriot.
♟️Din Bandhu Mitra’s play, Neel Darpan, was to gain great fame for vividly portraying the oppression by the planters.
♟️The intelligentsia’s role in the Indigo Revolt was to have an abiding impact on the emerging nationalist intellectuals.
♟️Missionaries were another group which extended active support to the indigo ryots in their struggle.

UPSC Prelims Mains IAS Notes

15 Feb, 03:18


*🛡️Session Of Parliament*

♟️The president from time to time summons each House of Parliament to meet. But, the maximum gap between two sessions of Parliament cannot be more than six months. In other words, the Parliament should meet at least twice a year. There are usually three sessions in a year, viz,

♟️the Budget Session (February to May);

♟️the Monsoon Session (July to September); and

♟️the Winter Session (November to December).

♟️A session of Parliament is the period spanning between the first sitting of a House and its prorogation (or dissolution in the case of the Lok Sabha).

♟️During a session, the House meets everyday to transact business.

♟️The period spanning between the prorogation of a House and its reassembly in a new session is called recess.

UPSC Prelims Mains IAS Notes

15 Feb, 03:14


*🛡️Repos and Reverse Repos*

♟️In the era of economic reforms there developed two new instruments of money market— repo and reverse repo.

♟️Considered the most dynamic instruments of the Indian money market they have emerged the most favoured route to raise short-term funds in India.

♟️Repo is basically an acronym of the rate of repurchase. The RBI in a span of four years, introduced these instruments—repo in December 1992 and reverse repo in November 1996.

♟️Repo allows the banks and other financial institutions to borrow money from the RBI for short-term (by selling government securities to the RBI).

♟️In reverse repo, the banks and financial institutions purchase government securities from the RBI (basically here the RBI is borrowing from the banks and the financial institutions).

♟️All government securities are dated and the interest for the repo or reverse repo transactions are announced by the RBI from time to time.

UPSC Prelims Mains IAS Notes

15 Feb, 03:11


*🛡️Nanobubble Technology*

♟️Recently government has launched Nanobubble Technology at the National Zoological Park, Delhi, to clean and purify water, promoting the health of aquatic animals.

♟️Nanobubbles are ultrafine gas bubbles (less than 200 nanometers) with unique properties like high stability and the ability to remain in liquids for extended periods.

♟️ *Key Features:*
♟️ Efficient Oxygenation: Enhances water quality by increasing dissolved oxygen.
♟️Eco-Friendly: Reduces reliance on chemicals for cleaning and purification.
♟️Stable and Effective: Can penetrate surfaces and improve oxidation processes.

♟️*Applications:*
♟️Water Treatment: Cleans and purifies water in lakes, aquariums, and wastewater systems.
♟️Aquaculture: Enhances aquatic life health by improving water oxygen levels.
♟️ Agriculture: Increases crop productivity by oxygenating irrigation water.
♟️Industrial Cleaning: Removes biofilms and pollutants effectively.

UPSC Prelims Mains IAS Notes

15 Feb, 03:08


*🛡️International Cryosphere Climate Initiative (ICCI)*

♟️ *Formation:-* Established in 2009, following COP-15 in Copenhagen.

♟️ *Mission:-* To preserve as much of the Earth’s cryosphere as possible by working with governments and organizations.

♟️ *Scope of Work* :-

♟️ *Focuses* on the unique climate dynamics of the cryosphere.

♟️ *Highlights* the rapidity and global implications of cryosphere warming to accelerate climate action targeting CO₂ and other greenhouse gases.

♟️ *Major Focus Areas:* Arctic, Antarctic, High Mountain Regions.

♟️ *Key Report Published* : State of the Cryosphere Report 2024.

♟️ *What is Cryosphere?*
The cryosphere refers to the portions of Earth's surface where water is in solid form, including:
Glaciers, Ice sheets, Ice shelves, Snow cover, Permafrost.

♟️ *Significance:-* Regulates global climate by reflecting solar radiation and influencing ocean circulation.

UPSC Prelims Mains IAS Notes

14 Feb, 15:01


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14 Feb, 14:31


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10 Feb, 15:28


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