Daily Prelims Notes 8 March 2022
- March 8, 2022
- Posted by: OptimizeIAS Team
- Category: DPN
Daily Prelims Notes
8 March 2022
Table Of Contents
- Savitribai and Jyotirao Phule
- EDIBLE OIL SCENARIO IN INDIA
- NORTH KOREA SATELLITE LAUNCH
- CBIC & CBDT
- SWATANTRATA SAINIK SAMMAN YOJANA (SSSY)
- FINANCIAL FRAUDS
- CENTRAL ADMINISTRATIVE TRIBUNAL (CAT)
- Equalisation levy is my sovereign right says FM
- Pradhan MantriMatruVandanaYojana
Context- Governor Bhagat Singh Koshyari has recently received flak for his remarks on the social reformist couple Jyotirao and Savitribai Phule.
About Savitribai Phule:
- Savitribai Phule (3 January 1831 – 10 March 1897) was an Indian social reformer, educationalist, and poet from Maharashtra.
- She is regarded as the first female teacher of India. Along with her husband, JyotiraoPhule, she played an important and vital role in improving women’s rights in India.
- She is regarded as the mother of Indian feminism.
- Savitribai and her husband founded one of the first Indian girls’ school in Pune, at Bhidewada in 1848.
- It was the country’s first school for women started by Indians.
- She worked to abolish the discrimination and unfair treatment of people based on caste and gender.
- In the 1850s, the Phule couple initiated two educational trusts—the Native Female School, Pune and The Society for Promoting the Education of Mahars, Mangs and Etceteras—which came to have many schools under them.
- She published Kavya Phule in 1854 and Bavan Kashi Subodh Ratnakar in 1892.
- In her poem, Go, Get Education, she urges the oppressed communities to get an education and break free from the chains of oppression.
- In 1852, Savitribai started the MahilaSeva Mandal to raise awareness about women’s rights.
- She simultaneously campaigned against child marriage, while supporting widow remarriage
About Jyotiba Phule:
- Jyotirao Govindrao Phule (11 April 1827 – 28 November 1890) was an Indian social activist, thinker, anti-caste social reformer and writer from Maharashtra.
- His work extended to many fields, including eradication of untouchability and the caste system and for his efforts in educating women and oppressed caste people.
- He and his wife, Savitribai Phule, were pioneers of women’s education in India.
- Phule started his first school for girls in 1848 in Pune at TatyasahebBhide’s residence or Bhidewada.
- He, along with his followers, formed the Satyashodhak Samaj (Society of Truth Seekers) to attain equal rights for people from lower castes.
- Phule’s akhandas were organically linked to the abhangs of Marathi Varkari saint Tukaram.
- Among his notable published works are:
- Tritiya Ratna, 1855
- Brahmananche Kasab, 1869
- Powada 1869
- Manav Mahammand (Muhammad) (Abhang)
- Gulamgiri, 1873
- ShetkarayachaAasud (Cultivator’s Whipcord), 1881
- Phule was influenced by Thomas Paine’s book titled The Rights of Man and believed that the only solution to combat the social evils was the enlightenment of women and members of the lower castes.
- It is believed by many that it was Phule who first used the term ‘Dalit’ for the depiction of oppressed masses often placed outside the ‘varna system’.
- He was bestowed with honorific Mahātmā title by Maharashtrian social activist Vithalrao Krishnaji Vandekar in 1888.
Context- The war in Ukraine exposes India’s vulnerability in edible oils similar to what the 1991 Gulf War did vis-à-vis petroleum.
Edible Oil Scenario:
- Oilseeds and edible oils are two of the most sensitive essential commodities.
- India is one of the largest producer of oilseeds in the world.
- India is the second largest consumer and largest importer of vegetable oil in the world.
- Sunflower is India’s fourth most consumed cooking oil, after palm, soyabean and mustard.
- The country imports about 98 per cent of its sunflower oil requirement — almost 93 per cent of that coming from Ukraine and Russia.
- India also imports the bulk of its soyabean oil from Argentina and Brazil and palm oil from Indonesia and Malaysia.
- The ongoing conflict and disruption in shipments from Black Sea ports is rubbing off on these oils too, compounded by dry weather in South America and Indonesia imposing a 20 per cent domestic market sale obligation on its palm oil exporters.
Types of Oils commonly in use in India:
- India has a wide range of oilseeds crops grown in its different agro climatic zones.
- Groundnut, mustard. rapeseed, sesame, safflower, linseed, nigerseed. castor are the major traditionally cultivated oilseeds.
- Soybean and sunflower have also assumed importance in recent years.
- Coconut is most important amongst the plantation crops.
- Among the non-conventional oils, rice bran oil and cottonseed oil are the most important.
- In addition, oilseeds of tree and forest origin, which grow mostly in tribal inhabited areas, are also a significant source of oils.
Consumption Pattern of Edible Oils in India:
- India is a vast country and inhabitants of several of its regions have developed specific preference for certain oils largely depending upon the oils available in the region.
- For example, people in the South and West prefer groundnut oil while those in the East and North use mustard. rapeseed oil.
- Likewise several pockets in the South have a preference for coconut and sesame oil.
- Oils such as soyabean oil, cottonseed oil, sunflower oil, rice bran oil, palm oil and its liquid fraction- palmolein which were earlier not known have now entered the kitchen.
- The share of raw oil, refined oil and vanaspati in the total edible oil market is estimated roughly at 35%, 60% and 5% respectively.
- About 56 % of domestic demand of edible oils is met through imports out of which palm oil/palmolein constitutes about 54%.
- Import of edible oils is under Open General License (OGL).
TOPIC: Science & Tech
Context- North Korea appears preparing to launch a reconnaissance satellite. North Korea conducted a record number of missile launches in January, and has suggested it could resume testing of nuclear weapons or its longest-range intercontinental ballistic missiles (ICBMs) for the first time since 2017.
- The United States and its allies called North Korea’s latest tests of satellite systems clear violations of United Nations Security Council resolutions, which prohibit any development of technology applicable to North Korea’s ballistic missile programmes.
- The satellite launch was condemned by governments in the United States and South Korea as a disguised test of ballistic missile technology capable of striking the continental United States.
History of launches:
- Since 1998 North Korea has launched five satellites under The Kwangmyŏngsŏng program, of which two appeared to have been successfully placed in orbit, including its last in 2016.
- “Dual-use” refers to technology that can be used for both peaceful and military aims.
- Dual-use can also refer to any technology which can satisfy more than one goal at any given time.
- Thus, expensive technologies that would otherwise benefit only civilian commercial interests can also be used to serve military purposes if they are not otherwise engaged.
- Examples of dual-use goods and technology include
- global positioning satellites,
- nuclear technology,
- chemical and biological tools,
- night vision technology,
- thermal imaging,
- some models of drones,
- aluminum pipes with precise specifications or certain kinds of ball bearings.
- The Wassenaar Arrangement is a voluntary export control regime. The Arrangement, formally established in July 1996, has 42 members who exchange information on transfers of conventional weapons and dual-use goods and technologies.
- The Wassenaar Arrangement has been established in order to contribute to regional and international security and stability, by promoting transparency and greater responsibility in transfers of conventional arms and dual-use goods and technologies
- Wassenaar Arrangement’s Secretariat is in Vienna, Austria.
- It has 42 member states comprising mostly NATO and EU states.
- North Korea is not a part of Wassenaar Agreement.
- It is a successor to the Coordinating Committee for Multilateral Export Controls (COCOM) from the Cold War era.
- All Plenary decisions are taken by consensus.
- India was inducted to the Wassenaar Arrangement on 7 December, 2017 as the 42nd member.
Context- Finance Minister Nirmala Sitharaman on Monday came down heavily on the tax boards for allegedly not responding to grievances of tax assessees, and directed oﬃcials to reserve Saturdays to hold meetings with them.
CBIC & CBDT Mandate:
- CBDT and CBIC have been created under the Central Boards of Revenue Act, 1963.
- Both Boards are part of the Department of Revenue under the Ministry of Finance.
- Central Board of Direct Taxes (CBDT):
- The Central Board of Direct Taxes (CBDT) is the authority vested with the responsibility of the administration of laws related to direct taxes through the Department of Income Tax.
- It provides inputs for policy and planning of direct taxes in India.
- Direct Taxes include income tax, corporation tax etc.
- Central Board of Indirect Taxes and Customs (CBIC):
- The Central Board of Indirect taxes and Customs (CBIC) is the national nodal agency which is responsible for the administration of Customs, GST & Narcotics in India.
- The Central Board of Excise and Customs (CBEC) was renamed as the Central Board of Indirect Taxes and Customs (CBIC) in 2018 after the roll out of Goods and Services Tax (GST).
- It deals with the tasks of formulation of policy concerning levy and collection of customs, central excise duties, Central Goods & Services Tax (CGST) and Integrated GST (IGST).
Functions and structure of the Department of Revenue: The Department of Revenue is mainly responsible for the following functions: –
- All matters relating to levy and collection of Direct Taxes.
- All matters relating to levy and collection of Indirect Taxes.
- Investigation into economic offences and enforcement of economic laws.
- Framing of policy for cultivation, export and fixation of price of Opium etc.
- Prevention and combating abuse of Narcotic drugs and psychotropic substances and illicit traffic therein.
- Enforcement of FEMA and recommendation of detention under COFEPOSA.
- Work relating to forfeiture of property under
- Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 and
- Narcotics Drugs and Psychotropic Substances Act, 1985.
- Levy of taxes on sales in the course of inter-state trade or commerce.
- Matters relating to consolidation/reduction/exemption from payment of Stamp duty under Indian Stamp Act, 1899.
- Residual work of Gold Control
- Matters relating to CESTAT.
- Cadre Control of IRS (Group-A) and IRS (C&CE) (Group-A).
Context- The Centre has approved an allocation of ₹3,274.87 crore for the continuation of the Swatantrata Sainik Samman Yojana (SSSY).
- This is a Central Scheme for the grant of pension to freedom fighters and their families from the Central Revenues.
- It was introduced by the Government of India.
- The Scheme provides for the grant of pension to living freedom fighters and their families, if they are no more alive, and to the families or martyrs.
- The scheme provides for a monthly Samman Pension to freedom fighters, as a token of respect for their contribution in the national freedom struggle and on their demise, to their eligible dependents viz. spouses and thereafter, unmarried and unemployed daughters and dependent parents, as per prescribed eligibility norms and procedure.
- Swatantrata Sainik Samman Pension Scheme was launched in 1972 during the silver jubilee year of independence which grants pension to freedom fighters and their eligible dependents if the freedom fighter had already expired.
- Later in 1980, it was liberalized and renamed as Swatantrata Sainik Samman Pension Scheme, and made effective from August the same year.
- In 2017, when the 12th Five Year Plan ended, the NDA government approved the continuation of the scheme after renaming it as Swatantrata Sainik Samman Yojana (SSSY) up to 2020.
Context- Sharing confidential info one of the major causes behind financial frauds, says RBI.
- RBI in a press release while announced a booklet, “BE(A)WARE” on the common modus operandi used by fraudsters and precautions to be taken while carrying out various financial transactions.
- The booklet aims to enhance public awareness about various types of financial frauds perpetrated on gullible customers while carrying out digital payments and other financial transactions.
- Fraudsters attempt to get confidential details like user id, login / transaction password, OTP (one time password), debit / credit card details such as PIN, CVV, expiry date and other personal information.
- Some of the typical modus operandi being used by fraudsters are –
- Vishing – phone calls pretending to be from bank / non-bank e-wallet providers / telecom service providers in order to lure customers into sharing confidential details in the pretext of KYC-updation, unblocking of account / SIM-card, crediting debited amount, etc.
- Phishing – spoofed emails and / or SMSs designed to dupe customers into thinking that the communication has originated from their bank / e-wallet provider and contain links to extract confidential details.
- Remote Access – by luring customer to download an application on their mobile phone / computer which is able to access all the customers’ data on that customer device.
- Misuse the ‘collect request’ feature of UPI by sending fake payment requests with messages like ‘Enter your UPI PIN’ to receive money.
- Fake numbers of banks / e-wallet providers on webpages / social media and displayed by search engines, etc.
Context- The Delhi High Court on Monday dismissed a petition by former West Bengal Chief Secretary Alapan Bandyopadhyay challenging the transfer of a case against him from the Kolkata bench of the Central Administrative Tribunal (CAT) to New Delhi.
- The CAT chairperson has the administrative powers to transfer the case to another bench, the court said.
- Bandyopadhyay is facing an inquiry for skipping a meeting chaired by Prime Minister Narendra Modi on May 28 last year, in connection with Cyclone Yaas.
- Bandyopadhyay was served a show-cause notice under a stringent provision of the Disaster Management Act which entails imprisonment for up to two years.
About Central Administrative Tribunal
- The Central Administrative Tribunal had been established under Article 323 – A of the Constitution for adjudication of disputes and complaints with respect to recruitment and conditions of service of persons appointed to public services and posts in connection with the affairs of the Union or other authorities under the control of the Government.
- In pursuance of Article 323-A, the Parliament has passed the Administrative Tribunals Act in 1985.
- The act authorises the Central government to establish one Central Administrative Tribunal and the state administrative tribunals.
- There are 17 Benches and 21 Circuit Benches in the Central Administrative Tribunal all over India.
- The CAT is a specialist body consisting of Administrative Members and Judicial Members who by virtue of their specialized knowledge are better equipped to dispense speedy and effective justice.
- Chairman: A Chairman who has been a sitting or retired Judge of a High Court heads the Central Administrative Tribunal.
- It exercises jurisdiction only in relation to the service matters of the parties covered by the Administrative Tribunals Act, 1985.
- The Tribunal is guided by the principles of natural justice in deciding cases and is not bound by the procedure, prescribed by the Civil Procedure Code.
- Appeals: The orders of Central Administrative Tribunal are challenged by way of Writ Petition under Article 226/227 of the Constitution before respective High Court in whose territorial jurisdiction the Bench of the Tribunal is situated.
Section: Public Finance
- Over the last decade, Information Technology has gone through an exponential expansion phase in India and globally. This has led to an increase in the supply and procurement of digital services.
Consequently, this has given rise to various new business models, where there is a heavy reliance on digital and telecommunication networks.
As a result, the new business models have come with a set of new tax challenges in terms of nexus, characterization, and valuation of data and user contribution.
To bring clarity in this regard, the government introduced vide Budget 2016, the equalisation levy to give effect to one of the recommendations of the BEPS (Base Erosion and Profit Shifting) Action Plan.
What is Equalisation Levy?
- Equalisation Levy is a direct tax, which is withheld at the time of payment by the service recipient. The two conditions to be met to be liable to equalisation levy:
- The payment should be made to a non-resident service provider;
- The annual payment made to one service provider exceeds Rs. 1,00,000 in one financial year.
- Currently, not all services are covered under the ambit of equalisation Levy. The following services covered:
- Online advertisement
- Any provision for digital advertising space or facilities/ service for the purpose of online advertisement
- Now, Government has expanded its scope to all Digital Trade and Services.
- Companies with revenues of less than $20 billion will not be part of this
BEPS (Base Erosion and Profit Shifting)
- Base erosion and profit shifting refers to the phenomenon where companies shift their profits to other tax jurisdictions, which usually have lower rates, thereby eroding the tax base in India.
Subject: Government schemes
- All Pregnant Women and Lactating Mothers (PW&LM), excluding those who are in regular employment with the Central Government or the State Governments or PSUs or those who are in receipt of similar benefits under any law for the time being in force.
- All eligible Pregnant Women and Lactating Mothers who have their pregnancy on or after 1st January 2017 for the first child in the family.
Benefits under the Scheme:
Beneficiaries receive a cash benefit of Rs. 5,000 in three installments on fulfilling the following conditions:
- Early registration of pregnancy
- Ante-natal check-up
- Registration of the birth of the child and completion of first cycle of vaccination for the first living child of the family.
- The eligible beneficiaries also receive cash incentive under Janani Suraksha Yojana (JSY). Thus, on an average, a woman gets Rs. 6,000.
- Distinctive Feature: Implementation of the scheme is closely monitored by the central and state governments through the Pradhan Mantri Matru Vandana Yojana – Common Application Software (PMMVY-CAS).
- PMMVY-CAS is a web based software application that enables tracking the status of each beneficiary under the scheme, resulting in expedited, accountable and better grievance redressal.