| (Prelims: Current Events of National Importance, Economic Development) (Mains, General Studies Papers 2 and 3: Issues arising from government policies and interventions for development in various sectors, including their design and implementation; infrastructure: energy, ports, roads, airports, railways, etc.) |
The country has 14 major ports, of which 12 are operational and 200 are non-major ports (minor ports).
The establishment of the BoPS is an important step towards strengthening India's maritime security, ensuring coordination, efficiency, and global standards. It will help achieve the goals of the Maritime India Vision 2030 and Developed India 2047. However, federal balance, judicial security, and cyber resilience need to be strengthened.
Dr. Ambareesh Ghosh of the Indian Institute of Science (IISc), Bengaluru, has been awarded the prestigious New York Academy of Sciences-Tata Sons Transformation Prize for the year 2025. He received this honor for developing magnetic nanobots for targeted cancer therapy, signaling the beginning of a new era in medicine.
Tax Revenue refers to the income collected by the government through various taxes. It constitutes the major portion of the government’s total revenue receipts and is used to run the economy, fund development projects, implement welfare schemes, and build infrastructure. In simple terms, it is the money that the government collects from citizens, companies, and institutions in the form of taxes.
Tax revenue is a part of revenue receipts, which also include non-tax revenue (such as interest, dividends, fees, fines, etc.). However, tax revenue specifically refers only to income generated from taxes.
Taxes are broadly classified into two categories:
These taxes are imposed directly on the income or wealth of individuals or institutions.
The tax burden falls on the same person or entity that pays the tax and cannot be shifted to others.
Examples:
These taxes are imposed on the production, sale, or consumption of goods and services.
Although they are paid by producers or sellers, the tax burden is ultimately passed on to consumers.
Examples:
In India’s tax system, Cess and Surcharge are additional levies imposed on top of major taxes such as Income Tax and GST. They function like a “tax on tax”, but differ in purpose, usage, and applicability. Both are levied by the Central Government, and their proceeds are not shared with States (they lie outside the divisible pool under the Finance Commission).
A Cess is a tax levied for a specific purpose, and the revenue collected must be used only for that purpose.
Note: Many earlier cesses were merged into GST, but some sector-specific cesses continue.
A Surcharge is an additional charge on the basic tax, primarily imposed on high-income individuals and companies to ensure progressive taxation.
|
Income Level |
Surcharge Rate |
|
₹50 lakh – ₹1 crore |
10% |
|
₹1 crore – ₹2 crore |
15% |
|
₹2 crore – ₹5 crore |
25% |
|
Above ₹5 crore |
25% (New Regime) / 37% (Old Regime*) |
*Capital gains on listed shares (with STT) have a maximum surcharge cap of 15%.
For Companies
Assume a person has a taxable income of ₹60 lakh (New Regime):
|
Parameter |
Cess |
Surcharge |
|
Purpose |
Specific (education, health, infrastructure) |
General revenue augmentation |
|
Usage |
Only for notified purpose |
Can be used for any government expenditure |
|
Applicability |
All taxpayers |
High-income individuals/companies |
|
Nature |
Usually temporary |
More permanent |
|
Calculation |
On tax + surcharge |
On basic tax |
|
Current Rates (2025) |
Health & Education Cess: 4% |
10%–37% (individuals) |
This rise reflects improved compliance, digitisation, and economic formalisation.
| Prelims: (Economy + CA) Mains: (GS 3 – Indian Economy, External Sector, Financial Markets; GS 2 – Government Policies and Interventions) |
Rising investor preference for gold—particularly through Gold Exchange Traded Funds (ETFs)—has renewed policy debate on India’s long-standing dependence on gold imports and their implications for the current account deficit (CAD), foreign exchange reserves, and macroeconomic stability.
India has historically been one of the world’s largest consumers and importers of gold, despite negligible domestic production. Gold occupies a unique position in Indian society—serving simultaneously as a cultural asset, a store of value, and an informal financial instrument.
Over the decades, sustained gold imports have exerted pressure on India’s balance of payments, particularly during periods of high global prices or economic uncertainty. Recognising these risks, successive governments have attempted to shift household savings from physical gold to financial gold, though with mixed success.
India’s structural dependence on gold imports is driven by a combination of socio-cultural, economic, and financial factors.
Recognising the macroeconomic risks, the government has adopted a multi-pronged policy approach.
India’s challenge lies in managing gold demand without disrupting cultural practices. A gradual transition from physical to financial gold—through deeper markets, improved financial literacy, and stable macroeconomic conditions—remains the most sustainable path. Reducing import dependence will be critical for strengthening India’s external sector resilience.
FAQsQ1. Why is India heavily dependent on gold imports? Due to cultural preferences, gold’s role as a store of value, inflation hedging, and limited long-term savings alternatives. Q2. How do gold imports affect India’s economy? They widen the current account deficit, strain foreign exchange reserves, and reduce productive capital formation. Q3. What are financial gold instruments? Gold ETFs and Sovereign Gold Bonds that provide exposure to gold prices without holding physical gold. Q4. Why did gold ETFs see a surge in 2025? Weak equity returns, global uncertainty, rising gold prices, and increased investor risk aversion. Q5. Can policy measures alone reduce gold demand? Not entirely; gold consumption in India is influenced more by structural and behavioural factors than short-term policies. |
| Prelims: (Polity/History + CA) Mains: (GS 1 – History, Culture; GS 2 – Governance; GS 4 – Ethics) |
The Prime Minister of India recently addressed the Veer Bal Diwas programme in New Delhi, reaffirming the nation’s commitment to honouring the extraordinary courage and sacrifice of Sahibzada Zorawar Singh Ji and Sahibzada Fateh Singh Ji, the younger sons of Guru Gobind Singh Ji.
India’s freedom and cultural history are marked by numerous acts of moral courage and resistance against oppression. The Sikh tradition, in particular, emphasises sacrifice, righteousness, and steadfast adherence to faith. Recognising such historical sacrifices through national commemorations helps preserve collective memory and transmit ethical values to future generations.
In this spirit, the Government of India instituted Veer Bal Diwas in 2022, marking a formal national acknowledgment of the martyrdom of the Sahibzadas and their role in shaping India’s spiritual and ethical heritage.
By institutionalising Veer Bal Diwas, India reinforces the importance of historical remembrance in nurturing civic values. Such commemorations ensure that stories of courage and moral resolve continue to inspire generations in an increasingly complex world.
FAQsQ1. What is Veer Bal Diwas? A national observance commemorating the martyrdom of Sahibzada Zorawar Singh Ji and Sahibzada Fateh Singh Ji. Q2. When is Veer Bal Diwas observed? December 26 every year. Q3. Why is Veer Bal Diwas important? It honours exceptional courage and moral strength displayed by the young Sahibzadas in the face of religious persecution. Q4. Who was Guru Gobind Singh Ji? The tenth Sikh Guru, founder of the Khalsa Panth, and a key spiritual and military leader in Sikh history. Q5. What is the significance of the Five K’s? They symbolise Sikh identity, discipline, and commitment to righteous living. |
| Prelims: (Culture + CA) Mains: (GS 1 – Modern History, Culture; GS 2 – Governance, Leadership) |
The Prime Minister recently inaugurated the Rashtriya Prerna Sthal in Lucknow, Uttar Pradesh, on the occasion of the 101st birth anniversary of former Prime Minister Atal Bihari Vajpayee, dedicating the complex to his life, ideals, and contribution to nation-building.
India has a long tradition of commemorating national leaders through memorials that serve not merely as sites of remembrance but also as spaces for public inspiration and civic education. In recent years, there has been a renewed emphasis on creating national monuments that reflect India’s democratic ethos, leadership values, and cultural heritage.
Atal Bihari Vajpayee, one of India’s most respected statesmen, played a pivotal role in shaping India’s foreign policy, economic reforms, and democratic institutions during the late 20th and early 21st centuries. The Rashtriya Prerna Sthal seeks to institutionalise his legacy while also honouring broader ideological contributions to Indian public life.
The Rashtriya Prerna Sthal is designed to function beyond a commemorative space, with broader national objectives:
By integrating history, architecture, and public education, the Rashtriya Prerna Sthal exemplifies a shift towards memorials that actively engage citizens. Such spaces can strengthen democratic culture by linking leadership legacies with contemporary governance challenges and national aspirations.
FAQsQ1. What is the Rashtriya Prerna Sthal ? It is a national memorial and inspirational complex in Lucknow dedicated to Atal Bihari Vajpayee and the ideals of public service and leadership. Q2. Where is it located ? On the banks of the Gomti River in Lucknow, Uttar Pradesh. Q3. Which leaders are commemorated at the complex ? Atal Bihari Vajpayee, Dr. Syama Prasad Mookerjee, and Pandit Deendayal Upadhyaya. Q4. What is unique about its design ? It features a lotus-shaped museum and 65-foot-high bronze statues symbolising national ideals. Q5. Why is it important for UPSC preparation ? It links modern history, political leadership, governance values, and cultural heritage—relevant for both Prelims and GS papers. |
| Prelims: (International Relations + CA) Mains: (GS 2 – International Relations, Governance; GS 3 – Security) |
Bangladesh is witnessing widespread political unrest, violence, and institutional disruption amid the return of Bangladesh Nationalist Party (BNP) acting chairman Tarique Rahman after 17 years in exile. The crisis has been accompanied by rising anti-India rhetoric and the growing influence of Jamaat-e-Islami, raising serious concerns for regional stability and India’s strategic interests.
Since the Liberation War of 1971, Bangladesh’s political identity has been anchored in secular nationalism, with the Awami League as the principal custodian of this legacy. Over the past decade, under Sheikh Hasina, Bangladesh experienced political stability, strong economic growth, and deepening strategic ties with India.
However, underlying ideological fault lines—particularly between secular-nationalist forces and Islamist groups—have persisted. The current turmoil marks a decisive rupture from the post-1971 political consensus, with implications extending beyond Bangladesh’s internal politics to South Asian regional security.
Jamaat-e-Islami’s consolidation of influence has relied on coercive and extra-institutional methods:
India faces the challenge of balancing strategic restraint with proactive diplomacy. Supporting democratic inclusivity, safeguarding minority rights, maintaining economic engagement, and preventing external strategic encroachment will be critical. How India navigates Bangladesh’s current flux will significantly shape regional stability in South Asia.
FAQsQ1. Why is Jamaat-e-Islami’s rise in Bangladesh a concern ? It challenges the post-1971 secular political order and is linked to violence, minority repression, and anti-India positioning. Q2. Why does Tarique Rahman’s return matter ? His return reshapes opposition politics but does not fundamentally alter structural constraints or ensure free and fair elections. Q3. How does the crisis affect India–Bangladesh relations ? It strains economic cooperation, increases anti-India rhetoric, and raises security concerns along the shared border. Q4. Why is Bangladesh strategically important for India ? Due to shared borders, internal security implications, connectivity to the Northeast, and regional stability considerations. Q5. What should India’s approach be going forward ? Strategic restraint, people-centric engagement, support for inclusive elections, and vigilance against external security threats. |
| Prelims: (Health + CA) Mains: (GS 2 – Health, Governance; GS Paper 3 – Human Development) |
India’s Malaria Elimination Technical Report, 2025 has flagged the growing threat of urban malaria, driven by the spread of the invasive mosquito Anopheles stephensi, which could undermine India’s goal of eliminating malaria by 2030, with an interim target of zero indigenous cases by 2027, aligned with the World Health Organisation (WHO) strategy.
India has historically battled malaria as a rural and forest-linked disease, with transmission concentrated in tribal, forested, and remote areas. Over the last decade, sustained public health interventions have pushed the country into the pre-elimination phase.
However, rapid urbanisation, unplanned construction, population mobility, and climate variability have altered malaria transmission dynamics. The emergence of Anopheles stephensi, an urban-adapted and globally recognised invasive vector, represents a structural shift in India’s malaria epidemiology—necessitating a reorientation of control strategies from rural to urban ecosystems.
Although national incidence has declined sharply, malaria transmission is now geographically concentrated:
India’s malaria elimination efforts are anchored in a strong policy architecture:
Integrated Vector Management (IVM) remains central, including:
Special emphasis is placed on urban malaria control, targeting breeding sites of Anopheles stephensi through improved water management and municipal coordination.
India remains firmly committed to achieving zero indigenous malaria cases by 2027 and complete elimination by 2030, with safeguards against re-establishment.
Addressing urban malaria through targeted vector control, strong surveillance, community participation, and sustained investment will be critical. Successfully tackling Anopheles stephensi could position India as a global model for malaria elimination in rapidly urbanising settings.
FAQsQ1. Why is Anopheles stephensi a concern for India ? It is an invasive mosquito adapted to urban environments and capable of sustaining malaria transmission in cities. Q2. What is India’s malaria elimination target ? Zero indigenous cases by 2027 and complete elimination by 2030. Q3. Which regions still report high malaria burden ? Parts of Odisha, Tripura, Mizoram, and northeastern border districts. Q4. What role does urbanisation play in malaria spread ? Unplanned growth creates breeding sites and weakens surveillance, aiding urban malaria transmission. Q5. What is the IMEP-3 programme ? A targeted malaria elimination initiative covering 159 high-risk districts across 12 states. |
Our support team will be happy to assist you!