GS2 GOVERNANCE:  The Income Tax Bill 2025 introduces key amendments to the General Anti-Avoidance Rules (GAAR), expanding the powers of tax authorities to issue reassessment notices beyond the current time limits. This move aims to combat tax avoidance more effectively. What is GAAR? GAAR is a framework to prevent tax …

GS3 DISASTER MANAGEMENT:  A new study titled “Flood Complexity and Rising Exposure Risk in High Mountain Asia under Climate Change” warns of increasing flood frequency and unpredictability in the Tibetan Plateau and surrounding mountain ranges. Since 2000, floods have been occurring outside traditional monsoon periods, posing significant threats to communities …

GS3 SCIENCE AND TECH:  India’s Aditya-L1 mission achieved a historic breakthrough on February 22, 2025, when its Solar Ultraviolet Imaging Telescope (SUIT) captured the first-ever image of a solar flare ‘kernel’ in the lower solar atmosphere. This discovery enhances our understanding of solar activity and its impact on Earth’s space …

GS2 POLITY:  The Union Ministry of Law and Justice withdrew the draft Advocates (Amendment) Bill on February 23, 2025, following widespread lawyer protests and objections from the Bar Council of India (BCI). The Bill, introduced on February 13, 2025, proposed major changes to the legal profession but faced unanimous opposition …

PRELIMS BITS:  The World Health Organization (WHO) has identified encephalitis as a major public health issue, citing rising cases and under-reporting in India. Experts urge a national strategy to combat the disease effectively. What is Encephalitis? Brain inflammation caused by viral infections, bacteria, or autoimmune responses. The most common viral …

GS2 POLITY: The Supreme Court has halted a Lokpal order concerning a corruption complaint against a High Court judge, highlighting tensions between judicial accountability and independence. The Lokpal, headed by former Supreme Court judge A.M. Khanwilkar, claimed jurisdiction under the Lokpal and Lokayuktas Act, 2013, prompting Supreme Court intervention. Supreme …

GS3 ENVIRONMENT:  Key Outcomes of COP16 World leaders at COP16 in Rome finalized a landmark agreement to strengthen biodiversity financing. Resuming after a pause in Cali, Colombia (2024), the conference focused on securing long-term funding for the Kunming-Montreal Global Biodiversity Framework (KMGBF). Major Funding Commitments Governments pledged $200 billion annually …