GS- 3rd Paper
Topic covered– Indian Economy and issues relating to planning, mobilization, of resources, growth, development and employment.
Consolidation circulars for ease of compliance of Start-ups
Context
Union Finance & Corporate Affairs Minister made a series of announcements in order to provide hassle-free tax environment to the Start-ups.
About
- The Central Board of Direct Taxes (CBDT) issued various circulars/clarifications on the subject for the ease of compliance of Start-up entities.
- The present circular inter alia highlights the following-
- Simplification of process of assessment of Start-ups: it is provided for the simplified procedure of assessment of Start-ups recognized by DPIIT.
- Detailed process of obtaining mandatory approval of the supervisory authorities for conducting enquiry was also laid down by this circular.
- Time limit for Completion of pending assessments of Start-ups-The time limit for completion of pending assessments was also specified by CBDT.
- All cases involving “limited scrutiny” were to be completed preferably by 30th September, 2019 and the other cases of Start-ups were to be disposed off on priority, preferably by 31st October, 2019.
- Angel tax provisions would not apply for startups assessments made before February 19, 2019, provided a DPIIT-recognised startup had filed a declaration in Form No. 2.
- Procedure for the past assessment- It was provided that the provisions of the Act would also not be applicable in respect of assessment made before 19th February, 2019 if a recognised Start-up had filed declaration.
- The timelines for disposal of appeals before CsIT(Appeals) was also specified.
- Income-tax demand- income-tax demand of the Start-ups would not be pursued unless the demand was confirmed by ITAT.
- Constitution of Start-up Cell-CBDT has constituted a five-member Start-up Cell under the aegis of Member Income Tax and Computerisation (IT&C) CBDT to redress grievances and to address various tax related issues in the cases of Start-ups.
Significance
- Startups in India are taking firm roots and their continued growth needs to be encouraged.
- The Government has been engaging with the startup community from quite some time to work upon ways to boost ease of doing business and curb taxes imposed on startups.
Central Board of Direct Taxes (CBDT)
- The Central Board of Direct Taxes is a statutory authority functioning under the Central Board of Revenue Act, 1963.
- The Central Board of Direct Taxes (CBDT) is a part of the Department of Revenue in the Ministry of Finance, Government of India.
- It provides essential inputs for policy and planning of direct taxes in India and is also responsible for administration of the direct tax laws through Income Tax Department.
- It is India’s official Financial Action Task Force unit.
- The Central Board of Revenue as the Department apex body charged with the administration of taxes came into existence as a result of the Central Board of Revenue Act, 1924.
- Initially the Board was in charge of both direct and indirect taxes.
- However, the Board was split up into two, namely the Central Board of Direct Taxes and Central Board of Excise and Customs in 1964.
- The CBDT Chairman and Members of CBDT are selected from Indian Revenue Service (IRS).
GS- 2nd Paper
Topic covered- Important International institutions, agencies and fora- their structure, mandate
WHO Regional Committee for South-East Asia
Context
Union Minister of Health and Family Welfare inaugurated the ‘72nd Session of the WHO Regional Committee for South-East Asia.’
About
- 72nd Session of the WHO Regional Committee for South-East Asia is going on in Delhi.
- Dr Harsh Vardhan was also unanimously elected as Chair of the 72nd Session of the WHO Regional Committee for South-East Asia.
- This is the second time that India is hosting the Regional Committee meeting; the previous one was also hosted by India in New Delhi.
- Dr Harsh Vardhan stated that the government is observing the entire month of September as “Poshan Maah” (Nutrition Month) to sensitize the public towards healthy eating.
- It will address the twin issues of malnutrition/undernutrition and problem of obesity in some sections of the population, and intensifying the campaign towards a ‘Malnutrition-Free India’.
World Health Organization in South-East Asia
- WHO South East Asia Regional Organisation (SEARO) provides leadership on health matters, articulates evidence-based policy options, provides technical support to countries and monitors health trends.
WHO South-East Asia Countries are-
- Bangladesh
- Bhutan
- Democratic People’s Republic of Korea
- India
- Indonesia
- Maldives
- Myanmar
- Nepal
- Sri Lanka
- Thailand
- Timor-Leste
Constitution of the World Health Organization
THE STATES Parties to this Constitution declare, in conformity with the Charter of the United Nations, that the following principles are basic to the happiness, harmonious relations and security of all peoples-
- Health is a state of complete physical, mental and social well-being and not merely the absence of disease or infirmity.
- The enjoyment of the highest attainable standard of health is one of the fundamental rights of every human being without distinction of race, religion, political belief, economic or social condition.
- The health of all peoples is fundamental to the attainment of peace and security and is dependent upon the fullest co-operation of individuals and States.
- The achievement of any State in the promotion and protection of health is of value to all.
- Unequal development in different countries in the promotion of health and control of disease, especially communicable disease, is a common danger.
- Healthy development of the child is of basic importance; the ability to live harmoniously in a changing total environment is essential to such development.
- The extension to all peoples of the benefits of medical, psychological and related knowledge is essential to the fullest attainment of health.
- Informed opinion and active co-operation on the part of the public are of the utmost importance in the improvement of the health of the people.
- Governments have a responsibility for the health of their peoples, which can be fulfilled only by the provision of adequate health and social measures.
Accepting these principles, and for the purpose of co-operation among themselves and with others to promote and protect the health of all peoples, the Contracting Parties agree to the present Constitution and hereby establish the World Health Organization as a specialized agency within the terms of Article 57 of the Charter of the United Nations.
Objectives of WHO
- The objective of the World Health Organization shall be the attainment by all peoples of the highest possible level of health.
Functions of WHO
In order to achieve its objective, the functions of the WHO shall be-
- to act as the directing and co-ordinating authority on international health work;
- to establish and maintain effective collaboration with the United Nations, specialized agencies, governmental health administrations, professional groups and such other organizations as may be deemed appropriate;
- to assist Governments, upon request, in strengthening health services;
- to furnish appropriate technical assistance and, in emergencies, necessary aid upon the request or acceptance of Governments;
- to stimulate and advance work to eradicate epidemic, endemic and other diseases;
- to promote, in co-operation with other specialized agencies where necessary, the prevention of accidental injuries;
- to promote co-operation among scientific and professional groups which contribute to the advancement of health;
- to propose conventions, agreements and regulations, and make recommendations with respect to international health matters;
- to promote maternal and child health and welfare and to foster the ability to live harmoniously in a changing total environment;
- to promote and conduct research in the field of health;
- to provide information, counsel and assistance in the field of health;
- To develop, establish and promote international standards with respect to food, biological, pharmaceutical and similar products.
GS- 1st Paper
Topic covered- The salient aspects of Art Forms, literature and Architecture from ancient to modern times.
Terracotta Grinder
Context
Khadi and Village Industries Commission (KVIC) launched a first ever ‘Terracotta Grinder’ at Sewapuri in Varanasi.
About
- Terracotta Grinder machine will grind the wasted and broken pottery items for re-using in pottery-making.
- This Terracotta grinder will make grinding of wasted pottery items faster than the traditional mortar and pestle
- KVIC, as part of its commitment to Swachh Bharat Abhiyaan, had also started manufacturing of plastic-mixed handmade paper at Kumarappa National Handmade Paper Institute (KNHPI).
- Project REPLAN (REducing PLAstic in Nature)- In this project, the waste plastic is collected, cleaned, chopped, beaten and treated for softness.
- After that, it is mixed with the paper raw material i.e. cotton rags pulp in a ratio of 80 % (pulp) and 20% (plastic waste).
Khadi and Village Industries Commission (KVIC)
- The Khadi and Village Industries Commission (KVIC) is a statutory body established by an Act of Parliament.
- In April 1957, it took over the work of former All India Khadi and Village Industries Board.
Objectives
The broad objectives that the KVIC has set before it are-
- The social objective of providing employment.
- The economic objective of producing saleable articles.
- The wider objective of creating self-reliance amongst the poor and building up of a strong rural community spirit.
Functions
Some of the major functions of KVIC are-
- The KVIC is charged with the planning, promotion, organisation and implementation of programs for the development of Khadi and other village industries in the rural areas in coordination with other agencies engaged in rural development wherever necessary.
- Its functions also comprise building up of a reserve of raw materials and implements for supply to producers, creation of common service facilities for processing of raw materials.
- To promote the sale and marketing of khadi and/or products of village industries or handicrafts, the KVIC may forge linkages with established marketing agencies wherever feasible and necessary.
- The KVIC is also charged with the responsibility of encouraging and promoting research in the production techniques.
- The KVIC may also undertake directly or through other agencies studies concerning the problems of Khadi and/or village industries besides research or establishing pilot projects for the development of Khadi and village industries.
- The KVIC is authorized to establish and maintain separate organisations for the purpose of carrying out any or all of the above matters besides carrying out any other matters incidental to its activities.
For prelims-
Governor’s Appointment
Context
President of India appointed new Governors for five states by exercising his authority under Article 156 of the constitution.
Highlights
The President of India Appoints-
- Shri Kalraj Mishra, Governor of Himachal Pradesh is transferred and appointed as Governor of Rajasthan
- Shri Bhagat Singh Koshyari as Governor of Maharashtra
- Shri Bandaru Dattatraya as Governor of Himachal Pradesh
- Shri Arif Mohammed Khan as Governor of Kerala
- Dr Tamilisai Soundararajan as Governor of Telangana
Governors of States in India
- Governor of a State in India is a nominal head of a state.
- President of India appoints governor for a state by exercising his authority under Article 156 of the constitution.
- According to 7th Constitutional Amendment Act 1956, the same person can be the Governor of two or more states.
Removal of a Governor
- The Governor Is appointed normally for 5 years.
- The Governor holds his office on the pleasure of The President of India.
- It can be terminated earlier by-
- Dismissal by the president on the advice of the prime minister of the country.
- The Governors term is subject to pleasure of the president.
- There is no provision of impeachment for Governor, as it happens for the president.
Joint Naval Annual Quality Conclave (JNAQC)
Context
Joint Naval Annual Quality Conclave (JNAQC) to be held in Visakhapatnam on September 05, 2019.
Highlights
Theme – ‘Transformation of QA Paradigm: Opportunities and Challenges’
