Answer: (C)

Explanation: Central Board of Direct Taxes (CBDT) has notified the final CII for FY24 at 348. CII number is used to adjust the purchase price of assets on the basis of inflation. CII number helps to calculate long-term capital gains on assets after taking inflation into account. Hence, statement 1 is correct.

As per the IT Act, CII is the measure of inflation used to adjust the cost of acquisition of an asset to calculate the capital gains tax liability. It is published by the Central Board of Direct Taxes (CBDT) annually and is based on the Consumer Price Index (CPI). Hence, statement 2 is correct.

The concept of CII is especially useful for taxpayers who have held an asset for a long period, as the indexed acquisition cost helps reduce their tax liability. Individuals planning to sell an asset can use the CII to calculate the capital gains tax liability on the asset’s sale. Overall, the Cost Inflation Index plays a significant role in India's taxation system, helping taxpayers calculate their tax liability fairly and accurately. Benefits of indexation are not applicable for debentures or bonds, apart from RBI issued sovereign gold bonds or capital indexation bonds. From the current financial year, CII number cannot be used for debt mutual fund schemes and international equity mutual fund schemes, among others. Hence, statement 3 is correct.

Answer: (A)

Explanation:

• With the onset of monsoon in India, threat of Leptospirosis disease has increased. It is a potentially fatal zoonotic bacterial disease, caused by a bacterium Leptospira interrogans, or leptospira. Hence, statement (a) is incorrect.
• It is prevalent in warm, humid countries and in both urban and rural areas. It is a contagious disease in animals (carrier includes rodents, cattle, pigs, and dogs) but is occasionally transmitted to humans in certain environmental conditions. Its symptoms mimic those of dengue, malaria, and hepatitis.

Answer: (B)

Explanation:

• ‘Particularly Vulnerable Tribal Groups (PVTGs) are more vulnerable among the tribal groups. They generally inhabit remote localities having poor infrastructure and administrative support. n 1973, the Dhebar Commission created Primitive Tribal Groups (PTGs) as a separate category, who are less developed among the tribal groups. In 1975, the Government of India initiated to identify the most vulnerable tribal groups as a separate category called PVTGs and declared 52 such groups, while in 1993 an additional 23 groups were added to the category, making it a total of 75 PVTGs, spread over 18 states and one Union Territory (A&N Islands) in the country (2011 census). Hence, statement 1 is correct.
• Odisha records the highest number of PVTGs in the country, i.e., 13, followed by Andhra Pradesh at 12. Hence, statement 2 is incorrect.
• Government of India follows the following criteria for identification of PVTGs.

• Pre-agricultural level of technology
• Low level of literacy
• Economic backwardness
• A declining or stagnant population.

Accordingly, 75 PTVGs have been identified in the country. Hence, statement 3 is correct.

Answer: (B)

Explanation:

Various HADR Operations in Africa-

Operation Sahayata 2019:

• It was an Indian operation to provide Humanitarian Assistance and Disaster Relief (HADR) to Mozambique in 2019. Cyclone IDAI had caused great loss to Mozambique, Zimbabwe and Malawi.
• INS Sujata, ICGS Sarathi and INS Shardul undertook HADR.
• India Navy was the first responder in the evolving humanitarian crises in the aftermath of Cyclone IDAI that hit Mozambique on 15 March 2019.

Operation Vanilla 2020:

• It was an Indian operation to provide HADR to Mozambique in the wake of Cyclone Diane.
• INS Airavat (amphibious ship) was sent with relief materials.

Operation Sankat Mochan 2016:

• It was an operation of the Indian Air Force to evacuate Indian citizens and other foreign nationals from South Sudan during the South Sudanese Civil War.

Answer: (B)

Explanation:

• The Uniform Civil Code (UCC) is a proposal to create a common set of civil laws applicable to all citizens of India, irrespective of their religious beliefs or personal laws. It aims to replace the existing personal laws that govern matters such as marriage, divorce, inheritance, adoption, and succession, which are specific to different religious communities. Hence, statement 1 is not correct.
• Article 44 of the Indian Constitution mentions the Uniform Civil Code. It is one of the Directive Principles of State Policy enshrined in Part IV of the Constitution. Article 44 states that the state shall endeavor to secure a Uniform Civil Code for the citizens throughout the territory of India. Hence, statement 2 is correct.
• The objective of implementing a Uniform Civil Code in India is to promote gender equality, social justice, and national integration. It aims to ensure that all citizens, regardless of their religious affiliation, are subject to the same civil laws. The UCC intends to remove disparities and discriminatory practices prevalent in personal laws and establish a common framework that upholds constitutional principles. Hence, statement 3 is correct.