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🔆 Income Tax Bill, 2025 – Key Points
📍 Context
✅ Parliament passed the Income Tax Bill, 2025 to replace the old Income Tax Act, 1961 → aims to simplify, rationalise, and shorten provisions.
📍 Major Features
✅ Virtual Digital Space Defined → covers emails, social media, online accounts, cloud servers, websites, etc.
➡️ Tax authorities may get power to access these in case of suspected tax evasion (with company assistance).
✅ Uniform ‘Tax Year’ → replaces “assessment year” & “previous year” with a single tax year (1st April – 31st March).
✅ No TCS on Education Remittances → Liberalised Remittance Scheme (LRS) remittances for education (financed by banks/FIs) exempt from TCS.
✅ Nil TDS Certificate → taxpayers with no liability can apply in advance.
✅ Alternate Minimum Tax (AMT) → applicability for LLPs aligned with existing IT Act. Ensures those availing deductions still pay minimum tax.
📍 About Income Tax
✅ A direct tax levied on income earned by individuals, companies, or other entities in a financial year.
✅ Collected via progressive tax slabs → rates vary under new regime & deductions.
✅ Direct Tax Collections (2025-26): ₹7.99 lakh crore (↓1.9% from FY 2024-25).
#FiscalPolicy #UPSCPrelims #economy
📍 Context
✅ Parliament passed the Income Tax Bill, 2025 to replace the old Income Tax Act, 1961 → aims to simplify, rationalise, and shorten provisions.
📍 Major Features
✅ Virtual Digital Space Defined → covers emails, social media, online accounts, cloud servers, websites, etc.
➡️ Tax authorities may get power to access these in case of suspected tax evasion (with company assistance).
✅ Uniform ‘Tax Year’ → replaces “assessment year” & “previous year” with a single tax year (1st April – 31st March).
✅ No TCS on Education Remittances → Liberalised Remittance Scheme (LRS) remittances for education (financed by banks/FIs) exempt from TCS.
✅ Nil TDS Certificate → taxpayers with no liability can apply in advance.
✅ Alternate Minimum Tax (AMT) → applicability for LLPs aligned with existing IT Act. Ensures those availing deductions still pay minimum tax.
📍 About Income Tax
✅ A direct tax levied on income earned by individuals, companies, or other entities in a financial year.
✅ Collected via progressive tax slabs → rates vary under new regime & deductions.
✅ Direct Tax Collections (2025-26): ₹7.99 lakh crore (↓1.9% from FY 2024-25).
#FiscalPolicy #UPSCPrelims #economy
Vulture Network Portal:
✅It is a cloud-based portal designed to serve as a comprehensive knowledge and awareness platform on vultures of India.
✅It is first of its kind in India - to build a network of individuals engaged in saving the large scavenger birds.
✅It was started by We Foundation India supported by dedicated partnerssuch as the Assam Bird Monitoring Network and other organisations.
✅Purpose: It was developed to compile scientific information, spread awareness, and provide freely downloadable outreach materials for anyone interested in conducting awareness campaigns.
✅It focuses on the threats of carcass poisoning, harmful veterinary drugs such as diclofenac, and negative social perceptions, all of which continue to drive vulture population decline.
✅It is disseminating information in local languages, beginning with Assamese.
✅Vultures found in India
Slender-billed vulture(only about 800 mature individuals left) white-rumped vulture, red-headed vulture, Himalayan griffon, Indian vulture, cinereous vulture, Eurasian griffon, Egyptian vulture, and bearded vulture.
✅It is a cloud-based portal designed to serve as a comprehensive knowledge and awareness platform on vultures of India.
✅It is first of its kind in India - to build a network of individuals engaged in saving the large scavenger birds.
✅It was started by We Foundation India supported by dedicated partnerssuch as the Assam Bird Monitoring Network and other organisations.
✅Purpose: It was developed to compile scientific information, spread awareness, and provide freely downloadable outreach materials for anyone interested in conducting awareness campaigns.
✅It focuses on the threats of carcass poisoning, harmful veterinary drugs such as diclofenac, and negative social perceptions, all of which continue to drive vulture population decline.
✅It is disseminating information in local languages, beginning with Assamese.
✅Vultures found in India
Slender-billed vulture(only about 800 mature individuals left) white-rumped vulture, red-headed vulture, Himalayan griffon, Indian vulture, cinereous vulture, Eurasian griffon, Egyptian vulture, and bearded vulture.
Practice Questions on Important Topics from Current Affairs: (07.09.2025)
1.The current global landscape presents both opportunities and challenges for India’s strategic autonomy.Elaborate. (150w,10m)
#GS2 - #internationalrelation
Source: https://www.thehindu.com/opinion/lead/indias-strategic-autonomy-in-a-multipolar-world/article70016666.ece
2. Examine the challenges and opportunities of India's ageing population. Suggest some policy recommendations to protect the rights of old age persons in India. (250w,15m)
#GS2 - #socialjustice
Source: https://www.thehindu.com/opinion/open-page/indias-silent-crisis-an-ageing-population/article70013788.ece
1.The current global landscape presents both opportunities and challenges for India’s strategic autonomy.Elaborate. (150w,10m)
#GS2 - #internationalrelation
Source: https://www.thehindu.com/opinion/lead/indias-strategic-autonomy-in-a-multipolar-world/article70016666.ece
2. Examine the challenges and opportunities of India's ageing population. Suggest some policy recommendations to protect the rights of old age persons in India. (250w,15m)
#GS2 - #socialjustice
Source: https://www.thehindu.com/opinion/open-page/indias-silent-crisis-an-ageing-population/article70013788.ece
The Hindu
India’s strategic autonomy in a multipolar world
Strategic autonomy, a term once confined to academic debate, now sits at the heart of India’s foreign policy discourse, shaping decisions in an increasingly multipolar and volatile world
Practice Questions on Important Topics from Current Affairs:(08.09.2025)
1. Examine the geographical distribution of tea cultivation in India and discuss the major challenges faced by the Indian tea industry.(250w,15m)
#GS1 - #geography
Source: https://www.thehindu.com/opinion/op-ed/nilgiris-tea-and-the-brewing-of-a-crisis/article70022851.ece
2.The increasing frequency of climate-related disasters has highlighted the urgency of building climate-resilient cities in India. Comment. (150w,10m)
#GS3 - #environment
Source: https://indianexpress.com/article/opinion/columns/what-india-should-do-to-build-climate-resilient-cities-10236222/
1. Examine the geographical distribution of tea cultivation in India and discuss the major challenges faced by the Indian tea industry.(250w,15m)
#GS1 - #geography
Source: https://www.thehindu.com/opinion/op-ed/nilgiris-tea-and-the-brewing-of-a-crisis/article70022851.ece
2.The increasing frequency of climate-related disasters has highlighted the urgency of building climate-resilient cities in India. Comment. (150w,10m)
#GS3 - #environment
Source: https://indianexpress.com/article/opinion/columns/what-india-should-do-to-build-climate-resilient-cities-10236222/
The Hindu
Nilgiris tea and the brewing of a crisis
The cost price issue of green tea leaves continues to trouble small tea growers in the Nilgiris
🌸🌸GEOGRAPHY OPTIONAL MAINS THROUGH READ OF DAY(ROTD):
Conflict between humans and the enigmatic Himalayan brown bear is increasing across the Himalayas, compounded by the warming of the range and anthropogenic food waste generation.
The Himalayas have witnessed extensive clearing of native forests and grasslands. The human population of the region is still growing rapidly due to which there are increasing pressures for more intensive human land use.
“Furthermore, the Himalaya is also one of the fastest warming regions in the world, with mean annual temperature expected to increase by 1°C–2°C by 2050 and 1.5°C–3°C by the end of 21st century,” write the experts.
All this is having an effect on the Himalayan Brown Bear.
TFS:Biogeography
👉Click the given Link for ROTD
Conflict between humans and the enigmatic Himalayan brown bear is increasing across the Himalayas, compounded by the warming of the range and anthropogenic food waste generation.
The Himalayas have witnessed extensive clearing of native forests and grasslands. The human population of the region is still growing rapidly due to which there are increasing pressures for more intensive human land use.
“Furthermore, the Himalaya is also one of the fastest warming regions in the world, with mean annual temperature expected to increase by 1°C–2°C by 2050 and 1.5°C–3°C by the end of 21st century,” write the experts.
All this is having an effect on the Himalayan Brown Bear.
TFS:Biogeography
👉Click the given Link for ROTD
🔆 Revolutionaries Remembered in PM’s Speech
📍 Key Revolutionaries
✅ Mangal Pandey – A soldier in the British Indian Army, he sparked the Revolt of 1857 at Meerut, which spread across North India.
✅ Tantya Tope – Trusted aide of Nana Sahib (dispossessed under the Doctrine of Lapse). In 1857, he declared Nana Sahib ruler of Kanpur and defended the city for 5 months.
✅ Bhagat Singh – Inspired by communist thought, anti-colonialism & anti-communalism. Involved in the symbolic Central Legislative Assembly bombing. Hanged at age 23 along with Sukhdev & Rajguru.
✅ Chandrashekhar Azad – Comrade of Bhagat Singh, Bismil, and Ashfaqulla Khan. Took the name Azad, vowing never to be captured alive; shot himself when cornered by police.
✅ Ashfaqulla Khan – Co-founder of HSRA and participant in the Kakori Conspiracy (1925). Executed in 1927 along with Bismil, Rajendra Lahiri, and Roshan Singh.
✅ Ramprasad Bismil – Associated with Arya Samaj; known for patriotic writings in Hindi & Urdu under pen names Bismil, Ram, Agyat. Wrote the song “Mera Rang De Basanti Chola”. Executed at 30.
📍 UPSC Relevance
✅ GS1: Modern Indian History – Role of revolutionaries in freedom struggle.
✅ GS4: Ethical dimension of sacrifice & patriotism.
#FreedomStruggle #Revolutionaries
📍 Key Revolutionaries
✅ Mangal Pandey – A soldier in the British Indian Army, he sparked the Revolt of 1857 at Meerut, which spread across North India.
✅ Tantya Tope – Trusted aide of Nana Sahib (dispossessed under the Doctrine of Lapse). In 1857, he declared Nana Sahib ruler of Kanpur and defended the city for 5 months.
✅ Bhagat Singh – Inspired by communist thought, anti-colonialism & anti-communalism. Involved in the symbolic Central Legislative Assembly bombing. Hanged at age 23 along with Sukhdev & Rajguru.
✅ Chandrashekhar Azad – Comrade of Bhagat Singh, Bismil, and Ashfaqulla Khan. Took the name Azad, vowing never to be captured alive; shot himself when cornered by police.
✅ Ashfaqulla Khan – Co-founder of HSRA and participant in the Kakori Conspiracy (1925). Executed in 1927 along with Bismil, Rajendra Lahiri, and Roshan Singh.
✅ Ramprasad Bismil – Associated with Arya Samaj; known for patriotic writings in Hindi & Urdu under pen names Bismil, Ram, Agyat. Wrote the song “Mera Rang De Basanti Chola”. Executed at 30.
📍 UPSC Relevance
✅ GS1: Modern Indian History – Role of revolutionaries in freedom struggle.
✅ GS4: Ethical dimension of sacrifice & patriotism.
#FreedomStruggle #Revolutionaries
#India #NationalParks
Rajiv Gandhi Orang National Park
▪️It is located on the north bank of the Brahmaputra River in the Darrang and Sonitpur districts of Assam.
▪️It was established as a Wildlife sanctuary in 1985. In 1999 it was declared as a National Park. In 2016, it was declared as a Tiger Reserve.
▪️It is also known as “Mini Kaziranga”. This is because both Orang and Kaziranga have a similar landscape and are inhabited by Great Indian One-Horned Rhinoceros.
▪️The Great Indian One-Horned Rhinoceros is listed as Vulnerable in the ICUN Red List.
Rajiv Gandhi Orang National Park
▪️It is located on the north bank of the Brahmaputra River in the Darrang and Sonitpur districts of Assam.
▪️It was established as a Wildlife sanctuary in 1985. In 1999 it was declared as a National Park. In 2016, it was declared as a Tiger Reserve.
▪️It is also known as “Mini Kaziranga”. This is because both Orang and Kaziranga have a similar landscape and are inhabited by Great Indian One-Horned Rhinoceros.
▪️The Great Indian One-Horned Rhinoceros is listed as Vulnerable in the ICUN Red List.
#World #SEAsia
East Kalimantan
▪️ The national capital move from Jakarta, on the island of Java, to the province of East Kalimantan, on Borneo.
▪️It is almost four times bigger, but accounts for less than a tenth of the gross domestic production.
▪️It is also much more central in Indonesia’s archipelago of 17,000 islands.
East Kalimantan
▪️ The national capital move from Jakarta, on the island of Java, to the province of East Kalimantan, on Borneo.
▪️It is almost four times bigger, but accounts for less than a tenth of the gross domestic production.
▪️It is also much more central in Indonesia’s archipelago of 17,000 islands.
🔆Pillar Edicts and Inscriptions
✅The seven pillar edicts of Ashoka have been discovered in Topra (Delhi), Meerut, Kausambhi, Rampurva, Champaran, and Mehrauli:
✅Asoka’s idea of people protection is enshrined in Pillar Edict I.
✅Pillar Edict II: Defines Dhamma as having the least sins, the greatest number of virtues, compassion, liberality, honesty, and purity.
✅Pillar Edict III: Removes sins such as harshness, cruelty, rage, and pride, among others.
✅Pillar Edict IV: Addresses the responsibilities of Rajukas.
✅Pillar Edict V: A list of animals and birds that should not be slaughtered on certain days, as well as a separate list of species that should not be killed at all.
✅Dhamma policy is the sixth pillar edict.
✅Asoka’s work towards Dhamma policy is documented in Pillar Edict VII.
📍Minor Pillar Inscriptions
✅Inscription on the Rummindei Pillar: Asoka’s visit to Lumbini and the exemption of Lumbini from taxation.
✅Inscription on the Nigalisagar Pillar in Nepal: Asoka extended the height of Buddha Konakamana’s stupa to twice its original size.
📍Major Pillar Inscriptions
Sarnath Lion Capital was erected by Ashoka in Varanasi to commemorate Dhammachakrapravartana or Buddha’s first discourse.
✅Single lion on Vaishali Pillar in Bihar, with no inscription.
✅Uttar Pradesh’s Sankissa Pillar
Champaran, Bihar: Lauriya-Nandangarth.
Champaran, Bihar: Lauriya-Araraj
Uttar Pradesh’s Allahabad pillar.
#gs1
#art_and_culture
@upsc_art_and_culture
✅The seven pillar edicts of Ashoka have been discovered in Topra (Delhi), Meerut, Kausambhi, Rampurva, Champaran, and Mehrauli:
✅Asoka’s idea of people protection is enshrined in Pillar Edict I.
✅Pillar Edict II: Defines Dhamma as having the least sins, the greatest number of virtues, compassion, liberality, honesty, and purity.
✅Pillar Edict III: Removes sins such as harshness, cruelty, rage, and pride, among others.
✅Pillar Edict IV: Addresses the responsibilities of Rajukas.
✅Pillar Edict V: A list of animals and birds that should not be slaughtered on certain days, as well as a separate list of species that should not be killed at all.
✅Dhamma policy is the sixth pillar edict.
✅Asoka’s work towards Dhamma policy is documented in Pillar Edict VII.
📍Minor Pillar Inscriptions
✅Inscription on the Rummindei Pillar: Asoka’s visit to Lumbini and the exemption of Lumbini from taxation.
✅Inscription on the Nigalisagar Pillar in Nepal: Asoka extended the height of Buddha Konakamana’s stupa to twice its original size.
📍Major Pillar Inscriptions
Sarnath Lion Capital was erected by Ashoka in Varanasi to commemorate Dhammachakrapravartana or Buddha’s first discourse.
✅Single lion on Vaishali Pillar in Bihar, with no inscription.
✅Uttar Pradesh’s Sankissa Pillar
Champaran, Bihar: Lauriya-Nandangarth.
Champaran, Bihar: Lauriya-Araraj
Uttar Pradesh’s Allahabad pillar.
#gs1
#art_and_culture
@upsc_art_and_culture
Practice Questions on Important Topics from Current Affairs: (04.10.2025)
1.India’s clean energy transition is progressing rapidly, but without adequate expansion of climate finance, achieving its climate targets may be challenging. Comment. (250w,15m)
#GS3 - #environment
Source: https://www.thehindu.com/opinion/op-ed/indias-clean-energy-rise-has-a-climate-finance-problem/article70122232.ece
2.Trace the origin of Left Wing Extremism (LWE) in India and discuss the key measures taken by the government to address it.(150w,10m)
#GS3 - #internalsecurity
Source: https://indianexpress.com/article/explained/explained-politics/red-sunset-maoist-movement-decline-10285242/
👉🏻Practice questions from any source and get your answers evaluated by Toppers and Interviewees!
1.India’s clean energy transition is progressing rapidly, but without adequate expansion of climate finance, achieving its climate targets may be challenging. Comment. (250w,15m)
#GS3 - #environment
Source: https://www.thehindu.com/opinion/op-ed/indias-clean-energy-rise-has-a-climate-finance-problem/article70122232.ece
2.Trace the origin of Left Wing Extremism (LWE) in India and discuss the key measures taken by the government to address it.(150w,10m)
#GS3 - #internalsecurity
Source: https://indianexpress.com/article/explained/explained-politics/red-sunset-maoist-movement-decline-10285242/
👉🏻Practice questions from any source and get your answers evaluated by Toppers and Interviewees!
The Hindu
India’s clean energy rise needs climate finance expansion
India’s clean energy transition is gaining momentum, but without a dramatic expansion of climate finance, it will struggle to meet its climate targets
71st BPSC Prelims Result.pdf
2.1 MB
BPSC prelims result
#RiverSeries
Jhelum
Ancient name → Vitasta
Origin → Verinag Spring (Kashmir Tributary of Chenab, flows only in J &K
Flows Northward to Wular Lake
Cut through gorge in Pir- Panjal range to reach Muzzafarabad (POK).
Jhelum
Ancient name → Vitasta
Origin → Verinag Spring (Kashmir Tributary of Chenab, flows only in J &K
Flows Northward to Wular Lake
Cut through gorge in Pir- Panjal range to reach Muzzafarabad (POK).
#River_India
▪️Top ten Rivers India
River - Length (in India)
1. Ganges -2,525 Km
2. Godavari- 1,465 Km
3. Krishna -1,400 Km
4. Narmada- 1,313 Km
5. Yamuna -1,211 Km
6. Indus -1,114 Km
7. Brahmaputra -916 Km
8. Mahanadi -851 Km
9. Kaveri- 800 Km
10. Tapi -724 Km
▪️Top ten Rivers India
River - Length (in India)
1. Ganges -2,525 Km
2. Godavari- 1,465 Km
3. Krishna -1,400 Km
4. Narmada- 1,313 Km
5. Yamuna -1,211 Km
6. Indus -1,114 Km
7. Brahmaputra -916 Km
8. Mahanadi -851 Km
9. Kaveri- 800 Km
10. Tapi -724 Km
#River
Ganga
◾️Origin - As Bhagirathi from Gangotri Glacier (Uttarkashi – Uttarakhand)
◾️Alakananda unites with Bhagirathi at Devprayag, Uttarakhand -Henceforth known as Ganga.
◾️Passing through Rishikesh, it debounches in plains of Haridwar
From Haridwar, it flows Southward to reach Allahabad where it joins Yamuna.
◾️Then it merges with Meghna & finally falls in Bay of Bengal.
Ganga
◾️Origin - As Bhagirathi from Gangotri Glacier (Uttarkashi – Uttarakhand)
◾️Alakananda unites with Bhagirathi at Devprayag, Uttarakhand -Henceforth known as Ganga.
◾️Passing through Rishikesh, it debounches in plains of Haridwar
From Haridwar, it flows Southward to reach Allahabad where it joins Yamuna.
◾️Then it merges with Meghna & finally falls in Bay of Bengal.