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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

🔆 Transgenders in India: Challenges & Roadmap for Empowerment 📍 Current Status & Data ✅ Defined under Transgender Persons (Protection of Rights) Act, 2019 → includes Hijra, Kinnar, Aravani, Jogta. ✅ Third gender recognition with self-identification rights. ✅ Population: 4.88 lakh (Census 2011) | Literacy: 46% (vs national 74%) | Workforce: 38% (UNDP). 📍 Constitutional Rights ✅ Article 14 → equality before law. ✅ Article 19(1)(a) → freedom of expression, attire, gender identity. ✅ Article 21 → right to life, dignity, liberty. 📍 Key Challenges Economic ✅ 96% denied jobs (NHRC), dependence on begging/sex work. ✅ Limited banking access; only 15% availed formal loans. ✅ Poverty, homelessness, exclusion from welfare schemes. Social ✅ 60% dropout rate (UNDP) due to stigma in schools. ✅ 92% face daily violence/abuse (NHRC). ✅ Healthcare denial — 27% refused treatment (NALSA). Political ✅ Minimal representation — only 3 contested 2024 elections. ✅ Weak implementation of 2019 Act, absence of state-level boards. ✅ Barriers in obtaining voter ID, ration cards. Behavioural ✅ Family rejection → 45% depression rate (IJP). ✅ Media stereotypes reinforce stigma. ✅ Lack of sensitisation among police, teachers, bureaucrats. 📍 Ethical Dimensions ✅ Violation of human dignity & justice (Art. 14). ✅ Failure of empathy & compassion → 31% suicidal ideation among youth. ✅ Persistent stigmatization limits full citizenship. 📍 Government Initiatives ✅ 2019 Act → safeguards rights, prohibits discrimination. ✅ National Council for Transgender Persons → policy advisory. ✅ SMILE Scheme → rehab, education, skill support. ✅ Garima Greh → shelters with healthcare & food. ✅ Ayushman Bharat TG Plus → ₹5 lakh cover incl. gender surgeries. ✅ Skill Development Programs & National Portal → scholarships, ID certificates, digital inclusion. 📍 Roadmap Ahead ✅ Anti-discrimination norms in schools, workplaces, judiciary (Madras HC precedent). ✅ Simplified gender self-identification processes. ✅ Incentives for inclusive hiring & entrepreneurship. ✅ Establish trans-friendly clinics with mental health support (Odisha, Karnataka models). ✅ Public awareness campaigns via media → normalise narratives & reduce stigma.

✅ Mains Practice Question Q. Examine the key challenges that the transgender community in India faces and propose effective measures for their meaningful inclusion and empowerment. (250 words, 15 Marks)

#SocialJustice #VulnerableSections #society #mains Join @CSE_EXAM @PIB_UPSC

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🔆 Solar Energy: India’s Sunrise Sector 📚 GS3 – Geography | Environment | Energy Transition 📍What is Solar Energy? ✅ Photovoltaic (PV): Uses silicon-based solar cells to convert sunlight into DC electricity, later inverted to AC. ✅ Concentrated Solar Power (CSP): Uses mirrors/lenses to generate heat → steam → turbines. 📍India’s Status (2025) ✅ Installed capacity: 100.33 GW (from 2.82 GW in 2014). ✅ 84.10 GW under implementation + 47.49 GW tendered. ✅ Contributes 47% of India’s total renewable energy capacity. ✅ Leading states: Rajasthan (Bhadla Solar Park), Gujarat, Karnataka. 📍Advantages ✅ Zero emissions & water saving → ideal for arid regions. ✅ Cost-effective → PV cost fell 90% in a decade. ✅ Job creation in installation, maintenance, and R&D. ✅ Energy security → reduces fossil fuel imports. ✅ Decentralized rooftop solar → resilient against grid failures. 📍Challenges ✅ Sunlight dependency → no power at night/cloudy days. ✅ Storage costs → batteries still expensive. ✅ Land & ecological footprint of large solar farms. ✅ Manufacturing & recycling challenges for solar panels. 📍Emerging Trends ✅ Agri-voltaics: Solar + crops on same land. ✅ BIPV: Building-integrated photovoltaics (roofs, facades). ✅ Floatovoltaics: Solar panels on reservoirs, reducing evaporation. ✅ Perovskite cells: Next-gen high efficiency materials. 📍Key Government Schemes ✅ National Solar Mission (2010): Flagship solar push. ✅ PM-KUSUM (2019): Solar pumps + decentralised rural energy (target ~35 lakh pumps). ✅ PM Surya Ghar Muft Bijli Yojana (2024): Rooftop solar for 1 crore homes by 2027. ✅ Solar Park Scheme: Plug-and-play infra for developers. ✅ PLI Scheme: Boosts domestic solar module manufacturing. 📍Conclusion ✅ With a target of 500 GW non-fossil capacity by 2030, solar energy is central to India’s energy security, climate commitments, and green jobs. Innovation + storage + policy support will make India a global solar leader. #SolarEnergy #UPSCMains #EnergyTransition #GS3 #GS2 JOIN @CSE_EXAM

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🔆 Lok Sabha Speaker Urges Non-Partisan Approach 📍 Why in Focus? At the National Conference of SC/ST Welfare Committees, Speaker Om Birla called for lawmakers to rise above party lines on issues of national interest . 📍 Key Highlights: ✅ Stressed non-partisan role of committees in ensuring accountability. ✅ Recalled Ambedkar’s ideals of justice and equality for marginalized groups. ✅ Emphasized effective fund use & monitoring for SC/ST welfare. ✅ Warned against declining sittings & disruptive conduct in legislatures.

✅ Prelims Question: Which of the following is true about Parliamentary Committees in India? A. Bound by party whips B. Independent and consensus-based C. Cannot examine budgets D. Their reports are binding Ans: B

✅ Mains Question: Examine how Parliamentary Committees contribute to social justice and accountability in India.

✨ #ParliamentaryCommittees #SocialJustice

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