Comptroller and Auditor General of India (CAG) – Indian Polity Notes APSC Exam

Comptroller and Auditor General of India (CAG)

Polity Notes for APSC, UPSC & State exams

The Constitution of India (Article 148) provides for an independent office of the Comptroller and Auditor General of India (CAG). In 1971, the central government enacted the Comptroller and Auditor General of India (Duties, Powers, and Conditions of Service) Act, 1971. Articles 148 – 151 of the Constitution of India deal with the institution of the CAG of India.

  • He is the head of the Indian Audit and Accounts Department and chief Guardian of Public purse.
  • The CAG is appointed by the President of India by a warrant under his hand and seal. 
  • He holds office for a period of six years or up to the age of 65years, whichever is earlier. 
  • He can resign any time from his office by addressing the resignation letter to the president.  He can also be removed by the president on the basis of a resolution passed to that effect by both the Houses of Parliament with special majority, either on the ground of proved misbehaviour or incapacity.
  • CAG audits the accounts related to all expenditure from the Consolidated Fund of India, Consolidated Fund of each state and UT having a legislative assembly. 
  • CAG audits all expenditure from the Contingency Fund of India and the Public Account of India as well as the Contingency Fund and Public Account of each state. 
  • CAG audits all trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept by any department of the Central Government and the state governments. 
  • CAG audits the receipts and expenditure of all bodies and authorities substantially financed from the Central or State revenues; government companies; other corporations and bodies, when so required by related laws.
  • He acts as a guide, friend and philosopher of the Public Accounts Committee of the Parliament.
  • The CAG is also the statutory auditor of Government-owned corporations and conducts supplementary audit of government companies in which the Government has an equity share of at least 51 percent or subsidiary companies of existing government companies.
  • The reports of the CAG are laid before the Parliament/Legislatures and are being taken up for discussion by the Public Accounts Committees (PACs) and Committees on Public Undertakings (COPUs), which are special committees in the Parliament of India and the state legislatures.

The CAG is ranked 9th and enjoys the same status as a sitting judge of Supreme Court of India in order of precedence.

G. C. Murmu is the current CAG of India. He assumed office on 8 August 2020. He is the 14th CAG of India.

Forty-fourth Amendment of the Constitution of India, 1978

Forty-fourth Constitution Amendment Act, 1978

Indian Polity Notes APSC, UPSC and State Exam Notes

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  • Restored the original term of the Lok Sabha and the state legislative assemblies.
  • Restored the provisions with regard to the quorum in the Parliament and state legislatures. 
  • Omitted the reference to the British House of Commons in the provisions pertaining to parliamentary privileges. 
  • Gave constitutional protection to publication in a newspaper of true reports of the proceedings of the Parliament and the state legislatures. 
  • Empowered the president to send back once the advice of the cabinet for reconsideration. But, the reconsidered advice is to be binding on the president. 
  • Deleted the provision which made the satisfaction of the president, governor, and administrators final in issuing ordinances. 
  • Restored some of the powers of the Supreme Court and high courts. 
  • Replaced the term ‘internal disturbance’ by ‘armed rebellion’ in respect of national emergency. 
  • Made the President declare a national emergency only on the written recommendation of the cabinet. 
  • Made certain procedural safeguards with respect to a national emergency and President’s rule. 
  • Deleted the right to property from the list of Fundamental Rights and made it only a legal right. 
  • Provided that the fundamental rights guaranteed by Articles 20 and 21 cannot be suspended during a national emergency. 
  • Omitted the provisions which took away the power of the court to decide the election disputes of the president, the vice-president, the prime minister and the Speaker of the Lok Sabha.
Important Books for Assam General Knowledge 
  Economy of Assam
  Environment & Ecology
  Geography of Assam
  History of Britain
  Assam – Art & Culture
  History of Assam – Ahom and British Period
  History of Assam – Ancient Period

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Indian National Flag, Anthem, Song & State Emblem of India – Indian Polity Note for APSC Exam

Indian National Flag, Anthem, Song & State Emblem of India

Indian Polity Notes for APSC, UPSC and State Exams

Go To Indian Polity & Governance Notes                          Go To Assam Polity Notes

Indian National Flag 
  • The Indian National Flag was designed by Pingali Venkayya
  • The national flag of India is a horizontal rectangular tricolour flag of India saffron, white and India green; with the Ashoka Chakra, a 24-spoke wheel, in navy blue at its centre.
  • It was adopted in its present form during a meeting of the Constituent Assembly held on 22 July 1947, and it became the official flag of the Dominion of India on 15 August 1947.
  • The flag was subsequently retained as that of the Republic of India. In India, the term “tricolour” almost always refers to the Indian national flag.
  • Usage of the flag is governed by the Flag Code of India and other laws relating to the national emblems. The original code prohibited use of the flag by private citizens except on national days such as the Independence day and the Republic Day.
  • In 2002, on hearing an appeal from a private citizen, Naveen Jindal, the Supreme Court of India directed the Government of India to amend the code to allow flag usage by private citizens. Subsequently, the Union Cabinet of India amended the code to allow limited usage. The code was amended once more in 2005 to allow some additional use including adaptations on certain forms of clothing.
Indian National Anthem
  • The National Anthem of India Jana-gana-mana was adopted in its Hindi version by the Constituent Assembly as the National Anthem of India on 24 January 1950. It was composed originally as Bharoto Bhagyo Bidhata in Bengali by Rabindranath Tagore.
  • It was first sung on 27 December 1911 at the Kolkata Session of the Indian National Congress.
  • A formal rendition of the national anthem takes approximately 52 seconds.
Indian National Song
  • On 24 January 1950, the Constituent Assembly of India adopted “Vande Mataram” as a national song. It was composed by Bankim Chandra Chattopadhyay
  • The poem was first published in 1882 as part of Chatterjee’s Bengali novel Anandmath. It is an ode to the motherland, personified as the “mother goddess” is later verses, of the people. Indian nationalist and philosopher Sri Aurobindo referred Vande Mataram as the “national Anthem of Bengal”.
  • The poem played a vital role in the Indian independence movement. It first gained political significance when it was recited by Rabindranath Tagore at Congress in 1896.
  • By 1905, it had become a popular amongst political activists and freedom fighters as a marching song. The song, as well as Anandmath, were banned under British colonial rule under threat of imprisonment, making its use revolutionary. The ban was ultimately overturned by the Indian government upon independence in 1947.
State Emblem of India
  • The State Emblem of India is the national emblem of the Republic of India and is used by the union government, many state governments, and other government agencies. The emblem is an adaptation of the Lion Capital of Ashoka, an ancient sculpture originally erected at the Sarnath, dating back to 280 BCE during the Maurya Empire.
  • It became the emblem of the Dominion of India in December 1947. The emblem was adopted by the Government of India on January 26, 1950, the same day that India became a republic.
  • The emblem features four Asiatic lions standing back to back, symbolizing power, courage, confidence, and faith. The lions are mounted on a circular abacus and the abacus is mounted on a lotus. The wheel of the law, Dharmachakra, is in the center of the abacus. The wheel has 24 spokes, which symbolize the progress and evolution of human civilization.

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Union Budget 2023-24 – Highlights & Important points for APSC Exam

Highlights of Union Budget 2023-24 – Analysis & Important points for APSC Exam

On February 1, 2023, Union Finance Minister Nirmala Sitharaman presented the Union Budget 2023 in the last full-fledged Budget before the general elections next year. She said that the Indian economy is on the right path and heading towards a bright future. In a big boost for taxpayers and economy, Union Finance Minister announced major changes in tax slabs under the new tax regime and big hike in allocation for railways and capital expenditure.

Download Union Budget 2023-24 Highlights PDF

Highlights & Important Point of Union Budget 2023-24

 

 Indian Economy Snapshot
  • Per capita income has more than doubled to ₹1.97 lakh in around nine years.
  • Indian economy has increased in size from being 10th to 5th largest in the world in the past nine years.
  • EPFO membership has more than doubled to 27 crore.
  • 7,400 crore digital payments of ₹126 lakh crore has taken place through UPI in 2022.
  • 7 crore household toilets constructed under Swachh Bharat Mission.
  • 6 crore LPG connections provided under Ujjwala.
  • 220 crore covid vaccination of 102 crore persons.
  • 8 crore PM Jan Dhan bank accounts.
  • Insurance cover for 44.6 crore persons under PM Suraksha Bima and PM Jeevan Jyoti Yojana.
  • Cash transfer of ₹2.2 lakh crore to over 11.4 crore farmers under PM Kisan Samman Nidhi.

Revised Estimates 2022-23
  • The total receipts other than borrowings is Rs 24.3 lakh crore, of which the net tax receipts are Rs 20.9 lakh crore.
  • The total expenditure is Rs 41.9 lakh crore, of which the capital expenditure is about Rs 7.3 lakh crore.
  • The fiscal deficit is 6.4 per cent of GDP, adhering to the Budget Estimate.

 

Budget Estimates 2023-24
  • The total receipts other than borrowings is estimated at Rs 27.2 lakh crore and the total expenditure is estimated at Rs 45 lakh crore.
  • The net tax receipts are estimated at Rs 23.3 lakh crore.
  • The fiscal deficit is estimated to be 5.9 per cent of GDP.
  • To finance the fiscal deficit in 2023-24, the net market borrowings from dated securities are estimated at Rs 11.8 lakh crore.
  • The gross market borrowings are estimated at Rs 15.4 lakh crore.

 

Union Budget 2023-24: Provisions & Fund Allocation for Assam and North East India

 

 Important Schemes
  • Seven priorities of the budget ‘Saptarishi’ are inclusive development, reaching the last mile, infrastructure and investment, unleashing the potential, green growth, youth power and financial sector.
  • Atmanirbhar Clean Plant Program with an outlay of ₹2200 crore to be launched to boost availability of disease-free, quality planting material for high value horticultural crops.
  • 157 new nursing colleges to be established in co-location with the existing 157 medical colleges established since 2014.
  • Centre to recruit 38,800 teachers and support staff for the 740 Eklavya Model Residential Schools, serving 3.5 lakh tribal students over the next three years.
  • Outlay for PM Awas Yojana is being enhanced by 66% to over Rs. 79,000 crore.
  • Capital outlay of Rs. 2.40 lakh crore has been provided for the Railways, which is the highest ever outlay and about nine times the outlay made in 2013-14.
  • Urban Infrastructure Development Fund (UIDF) will be established through use of priority Sector Lending shortfall, which will be managed by the national Housing Bank, and will be used by public agencies to create urban infrastructure in Tier 2 and Tier 3 cities.
  • Entity DigiLocker to be setup for use by MSMEs, large business and charitable trusts to store and share documents online securely.
  • 100 labs to be setup for 5G services based application development to realize a new range of opportunities, business models, and employment potential.
Download Union Budget 2023-24 Highlights PDF
 Agriculture Sector
  • 500 new ‘waste to wealth’ plants under GOBARdhan (Galvanizing Organic Bio-Agro Resources Dhan) scheme to be established for promoting circular economy at total investment of Rs 10,000 crore. 5 per cent compressed biogas mandate to be introduced for all organizations marketing natural and bio gas.
  • Centre to facilitate one crore farmers to adopt natural farming over the next three years. For this, 10,000 Bio-Input Resource Centres to be set-up, creating a national-level distributed micro-fertilizer and pesticide manufacturing network.
  • Agriculture Accelerator Fund to be set-up to encourage agri-startups by young entrepreneurs in rural areas.
  • To make India a global hub for ‘Shree Anna’, the Indian Institute of Millet Research, Hyderabad will be supported as the Centre of Excellence for sharing best practices, research and technologies at the international level.
  • ₹20 lakh crore agricultural credit targeted at animal husbandry, dairy and fisheries.
  • A new sub-scheme of PM Matsya Sampada Yojana with targeted investment of ₹6,000 crore to be launched to further enable activities of fishermen, fish vendors, and micro & small         enterprises, improve value chain efficiencies, and expand the market.
  • Digital public infrastructure for agriculture to be built as an open source, open standard and interoperable public good to enable inclusive farmer centric solutions and support for growth of agri-tech industry and start-ups.
  • Computerisation of 63,000 Primary Agricultural Credit Societies (PACS) with an investment of ₹2,516 crore initiated.
  • Massive decentralised storage capacity to be set up to help farmers store their produce and realize remunerative prices through sale at appropriate times.
  • “PM Programme for Restoration, Awareness, Nourishment and Amelioration of Mother Earth” (PM-PRANAM) to be launched to incentivize States and Union Territories to promote alternative fertilizers and balanced use of chemical fertilizers.
  • ‘Mangrove Initiative for Shoreline Habitats & Tangible Incomes’, MISHTI, to be taken up for mangrove plantation along the coastline and on salt pan lands, through convergence between MGNREGS, CAMPA Fund and other sources.

 

 Education & Skill Development
  • Pradhan Mantri Kaushal Vikas Yojana 4.0, to be launched to skill lakhs of youth within the next three years covering new age courses for Industry 4.0 like coding, AI, robotics, mechatronics, IOT, 3D printing, drones, and soft skills.
  • 30 Skill India International Centres to be set up across different States to skill youth for international opportunities.
  • 10 lakh crore capital investment, a steep increase of 33% for third year in a row, to enhance growth potential and job creation, crowd-in private investments, and provide a cushion against global headwinds.
  • District Institutes of Education and Training to be developed as vibrant institutes of excellence for Teachers’ Training.
  • A National Digital Library for Children and Adolescents to be set-up for facilitating availability of quality books across geographies, languages, genres and levels, and device agnostic accessibility.
  • iGOT Karmayogi, an integrated online training platform, launched to provide continuous learning opportunities for lakhs of government employees to upgrade their skills and facilitate people-centric approach.
  • A unified Skill India Digital platform to be launched for enabling demand-based formal skilling, linking with employers including MSMEs, and facilitating access to entrepreneurship schemes.
  • Direct Benefit Transfer under a pan-India National Apprenticeship Promotion Scheme to be rolled out to provide stipend support to 47 lakh youth in three years.

 

 Industries
  • Revamped credit guarantee scheme for MSMEs to take effect from 1st April 2023 through infusion of Rs 9,000 crore in the corpus. This scheme would enable additional collateral-free guaranteed credit of Rs 2 lakh crore and also reduce the cost of the credit by about 1 percent.
  • Central Processing Centre to be setup for faster response to companies through centralized handling of various forms filed with field offices under the Companies Act.

 

 Financial Sector
  • The maximum deposit limit for Senior Citizen Savings Scheme to be enhanced from Rs 15 lakh to Rs 30 lakh.
  • National Financial Information Registry to be set up to serve as the central repository of financial and ancillary information for facilitating efficient flow of credit, promoting financial inclusion, and fostering financial stability. A new legislative framework to be designed in consultation with RBI to govern this credit public infrastructure.
  • Financial sector regulators to carry out a comprehensive review of existing regulations in consultation with public and regulated entities. Time limits to decide the applications under various regulations would also be laid down.
  • To enhance business activities in GIFT IFSC, the following measures to be taken. 
  • Delegating powers under the SEZ Act to IFSCA to avoid dual regulation.
  • Setting up a single window IT system for registration and approval from IFSCA, SEZ authorities, GSTN, RBI, SEBI and IRDAI.
  • Permitting acquisition financing by IFSC Banking Units of foreign bank.
  • Establishing a subsidiary of EXIM Bank for trade re-financing.
  • Amending IFSCA Act for statutory provisions for arbitration, ancillary services, and avoiding dual regulation under SEZ Act
  • Recognizing offshore derivative instruments as valid contracts.
  • Amendments proposed to the Banking Regulation Act, the Banking Companies Act and the Reserve of India Act to improve bank governance and enhance investors’ protection.
  • Countries looking for digital continuity solutions would be facilitated for setting up of their Data Embassies in GIFT IFSC.
  • SEBI to be empowered to develop, regulate, maintain and enforce norms and standards for education in the National Institute of Securities Markets and to recognize award of degrees, diplomas and certificates.
  • Integrated IT portal to be established to enable investors to easily reclaim the unclaimed shares and unpaid dividends from the Investor Education and Protection Fund Authority.
  • To commemorate Azadi Ka Amrit Mahotsav, a one-time new small savings scheme, Mahila Samman Savings Certificate to be launched. It will offer deposit facility upto Rs 2 lakh in the name of women or girls for tenure of 2 years (up to March 2025) at fixed interest rate of 7.5 per cent with partial withdrawal option.
  • The maximum deposit limit for Monthly Income Account Scheme to be enhanced from Rs 4.5 lakh to Rs 9 lakh for single account and from Rs 9 lakh to Rs 15 lakh for joint account.
  • The entire fifty-year interest free loan to states to be spent on capital expenditure within 2023-24. Part of the loan is conditional on States increasing actual Capital expenditure and parts of outlay will be linked to States undertaking specific loans.
  • Targeted Fiscal Deficit to be below 4.5% by 2025-26.
  • Fiscal Deficit of 3.5% of GSDP allowed for States of which 0.5% is tied to Power sector reforms.

 

 Healthcare
  • Sickle Cell Anaemia elimination mission to be launched.

 Research & Development
  • Joint public and Private Medical research to be encouraged via select ICMR labs for encouraging collaborative research and innovation.
    New Programme to promote research in Pharmaceuticals to be launched.
  • Aspirational Blocks Programme covering 500 blocks launched for saturation of essential government services across multiple domains such as health, nutrition, education, agriculture, water resources, financial inclusion, skill development, and basic infrastructure.
  • 15,000 crore for implementation of Pradhan Mantri PVTG Development Mission over the next three years under the Development Action Plan for the Scheduled Tribes.
  • Three centres of excellence for Artificial Intelligence to be set-up in top educational institutions to realise the vision of “Make AI in India and Make AI work for India”.
  • National Data Governance Policy to be brought out to unleash innovation and research by start-ups and academia.
  • R & D grant for Lab Grown Diamonds (LGD) sector to encourage indigenous production of LGD seeds and machines and to reduce import dependency.

 

 Infrastructure
  • Investment of Rs. 75,000 crore, including Rs. 15,000 crore from private sources, for one hundred critical transport infrastructure projects, for last and first mile connectivity for ports, coal, steel, fertilizer, and food grains sectors.
  • New Infrastructure Finance Secretariat established to enhance opportunities for private investment in infrastructure.
  • 5,300 crore to be given as central assistance to Upper Bhadra Project to provide sustainable micro irrigation and filling up of surface tanks for drinking water.
  • Annual production of 5 MMT under Green Hydrogen Mission to be targeted by 2030 to facilitate transition of the economy to low carbon intensity and to reduce dependence on fossil fuel imports.            
  • ₹35000 crore outlay for energy security, energy transition and net zero objectives.
    Battery energy storage systems to be promoted to steer the economy on the sustainable development path.           
  • 20,700 crore outlay provided for renewable energy grid integration and evacuation from Ladakh.

 

 Art & Culture
  • Bharat Shared Repository of Inscriptions’ to be set up in a digital epigraphy museum, with digitization of one lakh ancient inscriptions in the first stage.

 

 Capital Expenditure / Investments
  • ‘Effective Capital Expenditure’ of Centre to be Rs. 13.7 lakh crore.
  • Continuation of 50-year interest free loan to state governments for one more year to spur investment in infrastructure and to incentivize them for complementary policy actions.
  • Encouragement to states and cities to undertake urban planning reforms and actions to transform our cities into ‘sustainable cities of tomorrow’.
  • Transition from manhole to machine-hole mode by enabling all cities and towns to undertake 100 percent mechanical desludging of septic tanks and sewers.

 

 Governance 
  • More than 39,000 compliances reduced and more than 3,400 legal provisions decriminalized to enhance Ease Of Doing Business.
  • Jan Vishwas Bill to amend 42 Central Acts have been introduced to further trust-based governance.
  • One stop solution for reconciliation and updation of identity and address of individuals to be established using DigiLocker service and Aadhaar as foundational identity.
  • PAN will be used as the common identifier for all digital systems of specified government agencies to bring in Ease of Doing Business.
  • 95 per cent of the forfeited amount relating to bid or performance security, will be returned to MSME’s by government and government undertakings in cases the MSME’s failed to execute contracts during Covid period.
  • Result Based Financing to better allocate scarce resources for competing development needs.
  • Phase-3 of the E-Courts project to be launched with an outlay of Rs. 7,000 crore for efficient administration of justice.

 

 Environment & Sustainability
  • Green Credit Programme to be notified under the Environment (Protection) Act to incentivize and mobilize additional resources for environmentally sustainable and responsive actions.
  • Amrit Dharohar scheme to be implemented over the next three years to encourage optimal use of wetlands, enhance bio-diversity, carbon stock, eco-tourism opportunities and income generation for local communities.

 

 Tourism 
  • At least 50 tourist destinations to be selected through challenge mode; to be developed as a complete package for domestic and foreign tourists.
  • Sector specific skilling and entrepreneurship development to be dovetailed to achieve the objectives of the ‘Dekho Apna Desh’
  • Tourism infrastructure and amenities to be facilitated in border villages through the Vibrant Villages Programme.
  • States to be encouraged to set up a Unity Mall for promotion and sale of their own and also all others states’ ODOPs (One District, One Product), GI products and handicrafts.

 

 DIRECT TAXES
  • To further improve tax payer services, proposal to roll out a next-generation Common IT Return Form for tax payer convenience, along with plans to strengthen the grievance redressal mechanism.
  • Rebate limit of Personal Income Tax to be increased to Rs. 7 lakh from the current Rs. 5 lakh in the new tax regime. Thus, persons in the new tax regime, with income up to Rs. 7 lakh to not pay any tax.
  • Tax structure in new personal income tax regime, introduced in 2020 with six income slabs, to change by reducing the number of slabs to five and increasing the tax exemption limit to Rs. 3 lakh. Change to provide major relief to all tax payers in the new regime.
  • Proposal to extend the benefit of standard deduction of Rs. 50,000 to salaried individual, and deduction from family pension up to Rs. 15,000, in the new tax regime.
  • Highest surcharge rate to reduce from 37 per cent to 25 per cent in the new tax regime. This to further result in reduction of the maximum personal income tax rate to 39 per cent.
  • The limit for tax exemption on leave encashment on retirement of non-government salaried employees to increase to Rs. 25 lakh.
  • The new income tax regime to be made the default tax regime. However, citizens will continue to have the option to avail the benefit of the old tax regime.
  • Enhanced limits for micro enterprises and certain professionals for availing the benefit of presumptive taxation Increased limit to apply only in case the amount or aggregate of the amounts received during the year, in cash, does not exceed five per cent of the total gross receipts/turnover.
  • Deduction for expenditure incurred on payments made to MSMEs to be allowed only when payment is actually made in order to support MSMEs in timely receipt of payments.
  • New co-operatives that commence manufacturing activities till 31.3.2024 to get the benefit of a lower tax rate of 15 percent, as presently available to new manufacturing companies.
  • Opportunity provided to sugar co-operatives to claim payments made to sugarcane farmers for the period prior to assessment year 2016-17 as expenditure. This expected to provide them a relief of almost Rs.10,000 crore.
  • Date of incorporation for income tax benefits to start-ups to be extended from 31.03.23 to 31.3.24.
  • Proposal to provide the benefit of carry forward of losses on change of shareholding of start-ups from seven years of incorporation to ten years.
  • Deduction from capital gains on investment in residential house under sections 54 and 54F to be capped at Rs. 10 crore for better targeting of tax concessions and exemptions.
  • Proposal to limit income tax exemption from proceeds of insurance policies with very high value. Where aggregate of premium for life insurance policies (other than ULIP) issued on or after 1st April, 2023 is above Rs. 5 lakh, income from only those policies with aggregate premium up to Rs. 5 lakh shall be exempt.
  • Income of authorities, boards and commissions set up by statutes of the Union or State for the purpose of housing, development of cities, towns and villages, and regulating, or regulating and developing an activity or matter, proposed to be exempted from income tax.
  • Minimum threshold of Rs. 10,000/- for TDS to be removed and taxability relating to online gaming to be clarified. Proposal to provide for TDS and taxability on net winnings at the time of withdrawal or at the end of the financial year.
  • Conversion of gold into electronic gold receipt and vice versa not to be treated as capital gain.
  • TDS rate to be reduced from 30 per cent to 20 per cent on taxable portion of EPF withdrawal in non-PAN cases.
  • Income from Market Linked Debentures to be taxed.
  • Deployment of about 100 Joint Commissioners for disposal of small appeals in order to reduce the pendency of appeals at Commissioner level.
  • Increased selectivity in taking up appeal cases for scrutiny of returns already received this year.
  • Period of tax benefits to funds relocating to IFSC, GIFT City extended till 31.03.2025.
  • Certain acts of omission of liquidators under section 276A of the Income Tax Act to be decriminalized with effect from 1st April, 2023.
  • Carry forward of losses on strategic disinvestment including that of IDBI Bank to be allowed.
  • Agniveer Fund to be provided EEE status. The payment received from the Agniveer Corpus Fund by the Agniveers enrolled in Agnipath Scheme, 2022 proposed to be exempt from taxes. Deduction in the computation of total income is proposed to be allowed to the Agniveer on the contribution made by him or the Central Government to his Seva Nidhi account.


 INDIRECT TAXES
  • Number of basic customs duty rates on goods, other than textiles and agriculture, reduced to 13 from 21.
  • Minor changes in the basic custom duties, cesses and surcharges on some items including toys, bicycles, automobiles and naphtha.
  • Excise duty exempted on GST-paid compressed bio gas contained in blended compressed natural gas.
  • Customs Duty on specified capital goods/machinery for manufacture of lithium-ion cell for use in battery of electrically operated vehicle (EVs) extended to 31.03.2024
  • Customs duty exempted on vehicles, specified automobile parts/components, sub-systems and tyres when imported by notified testing agencies, for the purpose of testing and/ or certification, subject to conditions.
  • Customs duty on camera lens and its inputs/parts for use in manufacture of camera module of cellular mobile phone reduced to zero and concessional duty on lithium-ion cells for batteries extended for another year.
  • Basic customs duty reduced on parts of open cells of TV panels to 2.5 per cent.
  • Basic customs duty on electric kitchen chimney increased to 15 per cent from 7.5 per cent.
  • Basic customs duty on heat coil for manufacture of electric kitchen chimneys reduced to 15 per cent from 20 per cent.
  • Denatured ethyl alcohol used in chemical industry exempted from basic customs duty.
  • Basiccustoms duty reduced on acid grade fluorspar (containing by weight more than 97 per cent of calcium fluoride) to 2.5 per cent from 5 per cent.
  • Basic customs duty on crude glycerin for use in manufacture of epicholorhydrin reduced to 2.5 per cent from 7.5 per cent.
  • Duty reduced on key inputs for domestic manufacture of shrimp feed.
  • Basic customs duty reduced on seeds used in the manufacture of lab grown diamonds.
  • Duties on articles made from dore and bars of gold and platinum increased.
  • Import duty on silver dore, bars and articles increased.
  • Basic Customs Duty exemption on raw materials for manufacture of CRGO Steel, ferrous scrap and nickel cathode continued.
  • Concessional BCD of 2.5 per cent on copper scrap is continued.
  • Basic customs duty rate on compounded rubber increased to 25 per cent from 10 per cent or 30 per kg whichever is lower.
  • National Calamity Contingent Duty (NCCD) on specified cigarettes revised upwards by about 16 per cent.
Allocation to North Eastern Region
  • Doubled allocation for North East to Rs 5,892 crore for FY 2023-24. 110.43% hike from Rs 2,800 crore is in line with Indian Govt’s mission to develop NE region of India.
  • Allocation toward Prime Minister’s Dev Initiative for North East Region (PM-DevINE) has increased over five fold to Rs 2,200 crore.
  • There is a step-jump in the budget outlay for the MDoNER during the Financial Year 2023-24. The total B.E. 2023-2024 allocation is Rs. 5892.00 crore ; well over twice (~114% higher than) the RE 2022-23 allocation of Rs. 2755.05 crore. 
  • Out of this outlay of Rs 5892.00 crore in BE 2023-24, Rs 4093.25 crore (~70%) is provided for Capital expenditure.
  • In addition, Rs. 1,324.03 crore further from within the amount of Rs. 1,798.75 crore provided for Revenue Expenditure is as grants for creation of capital assets.
  • This is tantamount to provisioning of Rs. 5,417.28 crore (~92%) out of Rs. 5,892.00 crores as B.E. 2023-24 outlay for MDoNER towards expenditure of capital nature.  
  • The total B.E. 2023-2024 allocation for the infrastructure targeted North East Special Infrastructure Development (NESID) Scheme is Rs. 2,491.00 crore ; well over (~67% higher than) the RE 2022-23 allocation of Rs. 1,493.30 crore.
  • The total B.E. 2023-2024 allocation for the infrastructure, social development and livelihoods targeted Prime Ministers Development Initiative for North-East (PMDevINE) Scheme is Rs. 2,200.00 crore ; four and a half times the RE 2022-23 allocation of Rs. 400.00 crore.
  • The total B.E. 2023-2024 allocation for the overall wholistic development, social infrastructure and social development targeted Schemes of North Eastern Council (NEC) is Rs. 800.00 crore ; (~20% higher than) the RE 2022-23 allocation of Rs. 666.87 crore.  
Download Union Budget 2023-24 Highlights PDF

Union Budget 2023-24: Provisions & Fund Allocation for Assam and North East India

Union Budget 2022-23

Union Budget 2021-22

Union Budget 2020-21

Union Budget 2019-20

Union Budget 2018-19

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Balwant Rai Mehta Committee recommendations Panchayati Raj – APSC Exams Indian Polity Notes

Balwant Rai Mehta Committee recommendations Panchayati Raj

APSC Exams Indian Polity Notes

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Balwant Rai Mehta Committee

Balwant Rai Mehta Committee (1957) was the first committee that recommended the establishment of the scheme of ‘democratic decentralization’ which ultimately came to be known as Panchayati Raj. 

Rajasthan was the first state to establish Panchayati Raj. It was inaugurated in 1959 in Nagaur district. Rajasthan was followed by Andhra Pradesh, which also adopted the system in 1959.

Some of the major recommendations made by the committee are: 

  1. Establishment of a three-tier Panchayati raj system 

  2. The village Panchayat should be constituted with directly elected representatives, whereas the Panchayat Samiti and Zilla Parishad should be constituted with indirectly elected members

  3. All planning and developmental activities should be entrusted to these bodies. 

  4. The Panchayat Samiti should be the executive body while the Zilla Parishad should be the advisory, coordinating and supervisory body.

  5. The District Collector should be the Chairman of the Zilla Parishad.

  6. There should be a genuine transfer of power and responsibility to these democratic bodies. 

  7. Sufficient resources should be transferred to these bodies to enable them to discharge their functions and fulfil their responsibilities. 

  8. A system should be evolved to effect further devolution of authority in future. 

  9. Irrespective of political parties, elections has to be constituted for every 5 years in a genuine way.

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Charter Act of 1833 – Indian Polity Notes for APSC Exams

Charter Act of 1833

Indian Polity Notes APSC, UPSC and State Exam Notes

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Features of Charter Act of 1833:  

  1. It made the Governor-General of Bengal as the Governor-General of India and vested in him all civil and military powers.

  2. It deprived the governor of Bombay and Madras of their legislative powers. The Governor-General of India was given exclusive legislative powers for the entire British India. 

  3. The laws made under the previous acts were called as Regulations while laws made under this act were called as Acts.

  4. It ended the activities of the East India Company as a commercial body, which became a purely administrative body.

  5. This Act attempted to introduce a system of open competition for selection of civil servants, and stated that the Indians should not be debarred from holding any place, office and employment under the Company. However, this provision was negated after opposition from the Court of Directors.

Important Books for Assam General Knowledge 
  Economy of Assam
  Environment & Ecology
  Geography of Assam
  History of Britain
  Assam – Art & Culture
  History of Assam – Ahom and British Period
  History of Assam – Ancient Period

Government of India Act, 1858 – Indian Polity Notes for APSC Exam

Government of India Act, 1858

Indian Polity Notes APSC, UPSC and State Exam Notes

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Government of India Act, 1858

  1. Government of India Act, 1858 was also known as ‘Act for the Good government of India’.  

  2. It changed the designation of the Governor-General of India to that of Viceroy of India. He (viceroy) was the direct representative of the British Crown in India. Lord Canning thus became the first Viceroy of India.

  3. It ended the Dual government scheme initiated due to Pitt’s India act

  4. It ended the system of double government by abolishing the Board of Control and Court of Directors.

  5. It created a new office, Secretary of State for India, vested with complete authority and control over Indian administration. The secretary of state was a member of the British cabinet and was ultimately responsible to the British Parliament.

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Important Books for Assam General Knowledge 
  Economy of Assam
  Environment & Ecology
  Geography of Assam
  History of Britain
  Assam – Art & Culture
  History of Assam – Ahom and British Period
  History of Assam – Ancient Period

Peace Agreements of Assam & Northeast states – APSC Polity Notes

Peace Agreements of Assam & Northeast states

Assam Polity Notes for APSC, UPSC and other state exams

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North-Eastern Areas (Reorganisation) Act 1971- Assamexam

Karbi-Anglong Peace Agreement

Karbi-Anglong Peace Agreement is a tripartite agreement among five insurgent groups of Assam, the Centre and the state government. This agreement is in synergy with the vision of Insurgency free prosperous North East, that envisages all-round development of northeast, peace and prosperity.

Highlights of the Karbi-Anglong Peace Agreement:

  • Karbi Outfits Surrendered: 5 militant organizations (KLNLF, PDCK, UPLA, KPLT and KLF) laid down arms and more than 1000 of their armed cadres have given up violence and joined the mainstream of society.

  • Special Development Package: A special development package of Rs. 1000 crore will be allocated over five years by the Central Government and the Assam Government to take up special projects for the development of Karbi areas.

  • More Autonomy to KAAC: This agreement will transfer as much autonomy as possible in exercising their rights to the Karbi Anglong Autonomous Council, without affecting the territorial and administrative integrity of Assam.

  • The Agreement proposes to give more legislative, executive, administrative and financial powers to the KAAC.

  • Rehabilitation: A provision has been made in this agreement to rehabilitate the cadres of armed groups.

  • Development of Local People: The Government of Assam will set up a Karbi Welfare Council to focus on the development of the Karbi people living outside the KAAC area.

  • The Agreement will ensure the protection of the culture, identity, language, etc. of the Karbi people and all-round development of the region.

  • The Consolidated Fund of the State will be amended to meet the resources of the KAAC.



Some of the Peace Agreements related to Assam and Northeast:

NLFT Tripura Agreement, 2019:

  • National Liberation Front of Twipra (NLFT) has been banned under the Unlawful Activities (Prevention) Act, 1967 since 1997 and has been involved in violence, operating from their camps across the international border.

  • NLFT signed a Memorandum of Settlement on 10th of August, 2019 with the Government of India and Tripura.

  • A Special Economic Development Package (SEDP) of Rs.100 crore has been offered by the Government of India for a period of five years.

Bru Accord, 2020:

  • Bru or Reang is a community indigenous to Northeast India, living mostly in Tripura, Mizoram and Assam. In Tripura, they are recognised as a Particularly Vulnerable Tribal Group.

  • In Mizoram, they have been targeted by groups that do not consider them indigenous to the state.

  • In 1997, following ethnic clashes, nearly 37,000 Brus fled Mizoram and were accommodated in relief camps in Tripura.

  • Permanent settlement of 6959 Bru families in Tripura with a financial package has been agreed between the Government of India, Tripura and Mizoram with representatives of Bru migrants.

Bodo Peace Accord:

  • Bodos are the single largest community among the notified Scheduled Tribes in Assam. They have been demanding a Bodo state since 1967-68.

  • In 2020, the Government of India, Government of Assam and representatives of Bodo groups signed an agreement, wherein the Bodoland Territorial Area District (BTAD) was redrawn and renamed as the Bodoland Territorial Region (BTR), in Assam.

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APSC CCE Prelim 2020 General Studies GS Paper 1 – Art & Culture, Literature & Sports Questions Analysis

APSC CCE Prelim 2020 General Studies (GS) Paper 1 Questions Analysis

Questions from Art & Culture, Literature & Sports sections

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APSC prelims questions

Q82. Bhogeswar Baruah was the first Arjuna Award winner from Assam in 1966. Who was the 2nd Assamese to win this coveted award of Indian sports in 1987?

  1. Tayabun Nisha
  2. Monalisa Baruah Mehta
  3. Madalisa Hazarika
  4. Toshen Bora

Correct option: (B) Monalisa Baruah Mehta.

Five Arjuna Award winners from Assam

Arjuna Award is India’s second highest sporting honour. Started in 1961, the Arjuna Awards are given by the Ministry of Youth Affairs and Sports to recognize outstanding achievement in sports. Since then five sports persons from Assam had been awarded with this prestigious award.

Bhogeswar Baruah

Bhogeswar Baruah is the first Arjuna Award winner from Assam. He received the prestigious award in 1966. He won gold medal in the 800 metres race at Bangkok Asian Games in 1966. Baruah’s birthday is celebrated on September 3 every year in Assam, called Abhiruchi Sports Day.

Monalisa Baruah Mehta.

Ace table tennis player Monalisa Baruah Mehta is the second Assamese to receive Arjuna Award. She received the prestigious award in 1987. Monalisa is married to ace table tennis player Kamalesh Mehta. Monalisa was the 12 time state champion and won the national table tennis championship eight times.

Jayanta Talukdar

Ace archer Jayanta Talukdar received the Arjuna Award in 2006. He is the third sports person from Assam, after Bhogeswar Baruah (1966) and Monalisa Barua Mehta (1987) to receive this prestigious award. Jayanta Talukdar made it to the Indian men’s recurve archers team for London Olympics 2012.

Shiva Thapa

World Championships bronze-medallist Shiva Thapa is the fourth Assamese player to receive the prestigious award in 2016. Thapa was the only boxer recommended in 2016 for Arjuna Award. Shiva Thapa participated in the 2012 London Olympics. He was the youngest Indian boxer to qualify for the Olympics.

Hima Das

India’s track queen Hima Das is the latest addition to the list of Arjuna awardees from Assam this year. She is the second athlete after Bhogeswar Baruah (1966) and fifth Assamese player to receive this award.

 

Q83.

Q83. Which Assamese film won the first-even National Film Award (the President’s Certificate of Merit) for regional language category in 1955?

  1. Piyoli Phukan
  2. Maniram Dewan
  3. Indramalati
  4. Ronga Police

(A) Piyoli Phukan

The 1955 Phani Sarma directorial film Piyali Phukan received the first Certificate of Merit.

The film is based on the life and struggle of a historical character of Assam, Piyoli Phukan, son of Badan Borphukan, who revolted against British occupation. He was sentenced to death and hanged in 1830 at Jorhat. The film is produced by Gama Prasad Agarwalla under the banner of Rupjyoti Production, Tezpur, Assam. Piyoli Phukan is the first Assamese film, which got national reorganization.

Film Ronga Police, directed by Nip Barua, became the first film to receive the president’s Silver Medal for Best Feature Film in Assamese.

 

Q84. Great Footballer Talimeren Ao was born in undivided Assam (in Naga Hills

district), and went on to study at Cotton College and RG Kar Medical College for his degree in medicine. He holds an unique status in Indian football. What is that?

  1. He scored the first goal for India in international matches.
  2. He was the first captain of Indian football team in 1948 London Olympics.
  3. He was the flag bearer of Indian contingent in 1948 London Olympics.
  4. Both b and c

Correct option: (D) Both b and c

Talimeren Ao was an Indian footballer and physician. He is best known as the captain of Indian team in their first ever match. He was born on 28 January 1918 in the then Naga Hills District of Assam. He was a figurehead of India’s football history, and his name is resonant in the collective memory of the people.

Ao was the captain of the India national football team in the 1948 Summer Olympics, in the team’s first official game and was the flag-bearer of the Indian contingent.

 

Q85. Aximat Jar Xeral Xima is a landmark in Assamese Novel written by Kanchan Baruah and was published in 1945. But Kanchan Baruah is the pen name. What is the author’s real name?

  1. Brajamohan Sarma
  2. Bhubanmohan Baruah
  3. Medini Choudhury
  4. None of them

Correct option: (B) Bhubanmohan Baruah

 

Q86. The Tale of Nomadic Soul is the English translation of a famous Novel by Syed Abdul Malik. Which is that novel among the following?

  1. Parashmoni
  2. Adharshila
  3. Aghari Atmar Kahini
  4. Ruptirthar Yatri

Correct option: (C) Aghori Atmar Ka Hinee

The Tale of Nomadic Soul: Translated in English by R.P.Khaund from the Original Assamese Novel “Aghori Atmar Ka Hinee” by Malik Syed Abdul.

 

Q87. The novel Abhijatri is based on the life and achievements of

  1. Nalini Bala Devi
  2. Aideu Handique
  3. Chandraprabha Saikiani
  4. Rajbala Handique

Correct option: (C) Chandraprabha Saikiani

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APSC Prelims 2020 General Studies GS Paper 1 – Science & Technology section Questions Analysis

APSC CCE Prelim 2020 General Studies (GS) Paper 1 Questions Analysis

Questions from Science & Technology sections

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APSC prelims questions

Q31. Which ministry is carrying special scientific schemes like KIRAN IPR and Vigyan Jyoti for women scientists of India?

  1. The Ministry of Women and Child Development
  2. The Ministry of Science and Technology
  3. The Ministry of Human Resource Development
  4. The Ministry of Skill Development and Entrepreneurship

Correct option: (B) Ministry of Science and Technology

DST support empowering women scientists | Department Of Science & Technology

 

Q43. Wooden Doors often swell up and get stuck during rainy season. This is due to the phenomenon of

  1. Endosmosis
  2. Imbibition
  3. Endocytosis
  4. Capillarity

Correct option: (B) Imbibition

The swelling of wooden doors is caused by the process of imbibition. Imbibition is the absorption of water by solid particles of a substance without forming a solution.

Q44. Who won the Nobel Prize in Physics for the discovery of the law of photoelectric effect?

  1. Wilhelm Roentgen
  2. Albert Einstein
  3. Issac Newton
  4. Ernest Rutherford

Correct option: (B) Albert Einstein

The Nobel Prize in Physics 1921 was awarded to Albert Einstein “for his services to Theoretical Physics, and especially for his discovery of the law of the photoelectric effect.”

 

Q45. The filament string of an electric bulb is made up of

  1. Copper
  2. Silver
  3. Platinum
  4. Tungsten

Correct option: (D) Tungsten

Tungsten is a metal with a high resistivity. Tungsten has a high melting point, making it ideal for light bulbs. Tungsten is used to make the filament of an electric bulb because it has the highest melting point, lowest vapour pressure, and greatest tensile strength of any metal.

 

Q46.Which of the following is the chief constituent of biogas?

  1. Carbon Dioxide
  2. Hydrogen
  3. Ethane
  4. Methane

Correct option: (D) Methane

Typical composition of biogas

Compound

Formula

Percentage by volume

Methane

CH4

50–75

Carbon dioxide

CO2

25–50

Nitrogen

N2

0–10

Hydrogen

H2

0–1

Hydrogen sulfide

H2S

0.1 –0.5

Oxygen

O2

0–0.5

 

Q47. Which of the following is an egg laying mammal?

  1. Platypus
  2. Bat
  3. Whale
  4. Seal

Correct option: (A) Platypus

The Extant Species of Egg-laying Mammals Are:

  • The Duck-Billed Platypus. Ornithorhynchus anatinus is a bizarre-looking animal that’s found in streams with banks suitable for burrowing. They are sleek and brown, with a beaver-like flat tail. Their face has a large, duck-like bill. The males have venomous spurs on their rear ankles. This species eats bottom-dwelling invertebrates such as crabs. They live in eastern Australia, including Tasmania.

  • The Short-Beaked Echidna. Tachyglossus aculeatus is a widespread animal that’s found across Australia and into New Guinea. They are spikey and have powerful front limbs made for burrowing. These echidnas eat insects and hibernate through the winter.

  • The Eastern Long-Beaked Echidna. Zaglossus bartoni eats almost exclusively earthworms. They are also spined. They live in humid forests, especially above sea level, in New Guinea. There are four subspecies of eastern long-beaked echidna, primarily separated by geographic area.

  • Sir David’s Long-Beaked Echidna. Zaglossus attenboroughi lives in the Cyclops mountains of New Guinea. These are the smallest of the Zaglossus genus. It is feared that this species is highly endangered or even extinct, as a specimen has not been collected since 1961. Interviews with locals in 2007 (and signs of digging) suggest that the species is still alive – but no scientists have seen one yet.

  • Western Long-Beaked Echidna. Zaglossus bruijni is the largest extant monotreme, tipping the scales at 5 to 10kg. They prefer to live in alpine meadows and montane forests. They are considered critically endangered. They live in New Guinea.

 

Q48. Which of the following diseases is not caused by a virus?

  1. Influenza
  2. Anthrax
  3. AIDS
  4. Dengue

Correct option: (B) Anthrax

Anthrax is a serious infectious disease caused by gram-positive, rod-shaped bacteria known as Bacillus anthracis.

 

Q49. A washing machine works on the principle of

  1. Gravitation
  2. Acceleration
  3. Centrifugation
  4. Linear Motion

Correct option: (C) Centrifugation

The working principle of a washing machine is centrifugation. Centrifugation is a separation process which uses the action of centrifugal force to promote accelerated settling of particles in a solid-liquid mixture. The washing machine consists of centrifuge for this purpose.

 

Q50. Raindrops are spherical in shape because of

  1. Viscosity
  2. Velocity
  3. Residual Pressure
  4. Surface tension

Correct option: (D) Surface tension

Raindrops start to form in a roughly spherical structure due to the surface tension of water. On smaller raindrops, the surface tension is stronger than in larger drops. The reason is the flow of air around the drop. As the raindrop falls, it loses that rounded shape.

 

Q51. Name the clinical procedure in which blood is transfused from recovered COVID-19 patient to a COVID-19 affected patient in critical condition.

  1. Dialysis therapy
  2. Plasma therapy
  3. Solidarity technique
  4. Hydroxychloroquine administration

Correct option: (B) Plasma therapy

Convalescent plasma therapy uses blood from people who’ve recovered from an illness to help others recover. The U.S. Food and Drug Administration (FDA) has given emergency authorization for convalescent plasma therapy with high antibody levels to treat COVID-19.

sun sun ke khaan phaak gaya hamara!!

 

Q52. A man suddenly encounters a tiger in the jungle, and his heartbeat goes up, blood pressure increases and gets nervous. Which hormone is released more at this point in his body?

  1. Thyroxine
  2. Insulin
  3. Adrenaline
  4. Aldosterone

Correct option: (C) Adrenaline

Adrenaline is also known as the “fight-or-flight hormone.” It’s released in response to a stressful, exciting, dangerous, or threatening situation. Adrenaline helps your body react more quickly. It makes the heart beat faster, increases blood flow to the brain and muscles, and stimulates the body to make sugar to use for fuel.

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