👆 TNPSC CCSE GROUP 4 PREPARATION 👆
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Animal Welfare Board of India
(1). It is a statutory body

(2). It is an advisory body advising the Government of India on animal welfare laws, and promotes animal welfare in the country of India.

(3). The Animal Welfare Board of India was established in 1960 under Section 4 of The Prevention of Cruelty to Animals Act,1960.

(4). The Board consists of 28 Members, who serve for a period of 3 years.

(5). It works to ensure that animal welfare laws in the country are followed and provides grants to Animal Welfare Organisations.

(6). The Board was initially within the jurisdiction of the Government of India’s Ministry of Food and Agriculture. In 1990, the subject of Prevention of Cruelty to Animals was transferred to the Ministry of Environment and Forests, where it now resides.

(7). It frames a range of rules on how animals ought to be humanely treated everywhere. It has also frequently litigated to have stricter laws to ensure animals were not unduly harassed or tortured.

Where Do Permanently Deleted Files Go in Computers?
#KARPATHUIAS
@UPSC_18
the answer is your computer doesn’t delete anything, they are right there in your hard disk.
When you delete a file you just change a pointer to new address on your hard disk. Pointers are a special type of data that points to the location (Track/Cylinder/Sector of hard drive) where the actual file is stored. Large files are usually stored in multiple locations. When you open a file, the hard drive follows the pointer to present the data.
The file is never erased, it is present physically on your hard disk. But the address where file is located is made available for the next read/write operation.
You can get those files back using special software, unless the location has been overwritten. Although, overwriting doesn’t guarantee that your files are gone forever. So if you are working for any secret agency, it’s better to destroy your hard disk rather than throwing it away.

Why is Venus hotter than Mercury if Mercury is closer to the sun?

Venus has a very dense atmosphere made up of carbon dioxide, nitrogen, and sulfuric acid, while Mercury has a very thin atmosphere with various gases, but very little carbon dioxide. Sunlight will pass through Venus' clouds (which contain mostly carbon dioxide) and warm the surface of the planet. Usually, the surface of a planet is warmed during the day and cools off at night by releasing infrared radiation (heat) back into space. But the carbon dioxide in Venus' clouds absorbs energy from infrared radiation very well and "traps" the heat on the planet, making it very warm. This has sometimes been called a "runaway greenhouse effect." This doesn't happen on Mercury because its atmosphere is not thick and does not have much carbon dioxide in it.

How is bullet-proof glass made?

It might be better to call it ‘bullet-resistant’ glass, because it resists penetration, although a series of bullets fired at the same place will eventually break through. It is usually made by sandwiching a layer of deformable polycarbonate plastic between glass layers. The bullet’s impact shatters the outer layer of glass, spreading the energy over a wide area so the plastic layer ‘gives’, but does not rupture.

Bank recapitalisation fix NPA issue
@UPSC_18

With India’s economic growth faltering in the last couple of years, the government has been casting about for ways to galvanise the economy like Demonetisation and introduction of GST. Its economic benefits will be long in coming while the short-term disruption has been very real.

Bank’s capital adequacy ratio (CAR) has become adverse.
The recovery process set up through the Insolvency and Bankruptcy Code (IBC) reform had not been working at the desired pace.
PSBs are facing the prospect of having to take haircuts on loans stuck in insolvency proceedings.
The size of the haircuts the banking system is expected to become more expensive in terms of capital in the banking system.
Till the recovery process gathers momentum, more capital would be required. There is also a time dimension associated with this equation.
Enhancing the flow of credit is critical for revitalising India’s growth momentum at a time when the global economy is recovering.
Private investments remain elusive in the face of the “twin-balance sheet problem”.
If banks do not have adequate capital, they cannot lend. This would dampen the economy.

What can policy-makers do to revive job growth?
@UPSC_2018
@UPSC_18
Industrial, trade policyAn industrial and trade policy is neededFor 20 years after economic reforms began in 1991 there was no National Manufacturing Policy, and the Policy, when it came in 2011, was not even implementedThe Department of Industrial Policy and Promotion (DIPP) is finally preparing an industrial policyIt is essential that trade policy is consistent with such an industrial policyOtherwise, the two may work at cross purposes and undermine each other’s objectivesManufacturing has been badly affected by inverted duty structures

    2. Special packages needed for labour-intensive industries

There are a number of labour intensive manufacturing sectors in India such as food processing, leather and footwear, wood manufacturers and furniture, textiles and apparel and garmentsThe nature of the package will need to be individually designed for each sector defined as quickly as possible

   3. Cluster development

There should be cluster development to support job creation in micro, small and medium enterprises (MSMEs)Most of the unorganized sector employment is in MSMEs, which tend to be concentrated in specific geographic locationsThere is a cluster development programme of the Ministry of MSMEs, which is poorly funded and could be better designed as well

   4. Align urban development with manufacturing clusters

Infrastructure investment by the government always creates many jobsThe Ministry of Urban Development (MoUD) has a programme called AMRUT (Atal Mission for Rejuvenation and Urban Transformation) aimed at improving infrastructure for small townsAn engagement between the Urban Development and MSME Ministries is necessary to ensure that the infrastructure investment under it is taking place in towns which have clusters of unorganised sector economic activitiesIt will attract more investment to industrial clusters, which is where most non-agricultural jobs are

   5. Focus on women

Girls are losing out in jobs, or those with increasing education can’t find them, despite having gotten higher levels of education in the last 10 yearsThe problem with skilling programmes has been low placement after skilling is completeSkilling close to clusters (rather than standalone vocational training providers), which is where the jobs are, is likely to be more successfulThe availability of jobs close to where the skilling is conducted will also enhance the demand for skilling

   6. Public investments in health, education, police, and judiciary 

This can create many government jobs

Health

Public investment in the health sector has remained even in the last three years at 1.15% of GDP, despite the creation of the National health policy at the beginning of 2017Given the state of health and nutrition of the population, it is critical that public expenditure on health is increased fasterMore government expenditure in health means more jobs in government and better health outcomesPreventive and public health has always been in all countries the responsibility of government

Education

Government schools have poor quality and parents are voting with their feet by spending money on private schools, whether or not the poor parents can afford itThe number of teachers required, at secondary and higher secondary levels, is very high, particularly in science and mathematicsMany new government jobs can be provided if more young people could be trained specially to become teachers for science and mathematics at the secondary and higher secondary levels

Police and Judiciary

While the number of paramilitary personnel continues to grow, State governments are not filling even sanctioned posts in the policy and in the judiciary (at all levels there are vacancies)More police and a larger judiciary can both reduce crime as well as speed up the process of justice for the ordinary citizen.

Planning studies until shifting to prelims preparation

Many UPSC civils aspirants are asking me regarding the planning for next few days. As prelims for the year 2018 is also approaching and the studying for mains is also the pressing concern, it becomes essential to plan prudently. So here I am sharing few tips on how to plan and also some rough planning framework. Everyone should customize it as per own needs.

How to plan for coming days -

1. stocktaking exercise

without knowing what you have done up till now, you cannot move ahead

so take a piece of paper and write down what all topics you have completed from the syllabus

make sure that this is written exhaustively to give a correct assessment of everything you have done
e.g. GS 1- Modern Indian History from about middle of 18th century until the present -              a. read all the basic prescribed books
  b. past year questions analysis remaining
  c. not done any writing practice for this part etc.

make this exercise for every part of the syllabus. you can either simply write it down or make a chart accordingly to give an easier view

2. Benchmarking

now make some target date till when you will be preparing for mains like 20th January for that matter. The date will vary for everyone depending upon comfort in prelims, number of attempts etc.

from the stocktaking exercise, you will understand your level of preparation

then decide some benchmark as to how much should be completed for each subject till the target date 

it should be borne in mind that 100% completion might not be possible during this period

so prioritise as per your strong and weak areas and try to complete weak areas first so that after prelims you can go on revising those difficult topics.

3. Micro-planning

now is the time to decide how to complete the topics until the target date

you can allot the number of days to the subjects you have decided.
e.g 2 days for environment, biodiversity and disaster management 

also decide planning for writing practice as per your convenience
e.g 1-hour writing every alternate day 

4. Compulsorily plan for the optional

make sure that maximum coverage of your optional till the target date

this is because in the prelims preparation you will be studying the topics which are relevant even for the GS in mains 

but hardly the prelims preparation will be directly contributing to optional 

Given above are some tips and are subject to the personal level of preparation, strategy etc.

 According to me the rough framework can be as follow-

1. around 15th of January - target date and you can afford to study for mains until then.Those who are comfortable with prelims can stretch the preparation of mains until 15th of February or end of February.

2. But even for those who are comfortable or giving their 3rd or 4th attempt, it will be risky business to stretch mains preparation for long, given the uncertainties of prelims these days.

3. Important topics that must be completed or almost completed before starting the prelims preparation- 

a. at least one complete reading of optional with basic writing practice

b. the theory part of ethics

c. writing of some case studies from last year ethics papers

d. post-independence history as during the prelims preparation, this part will be                          neglected
e. writing practice for current affairs based questions especially for GS-2 


It must be again reiterated that the above-mentioned tips and framework will vary for everyone. But you can certainly take a cue from this. I will be sharing some articles about the prelims preparation in few days. All the very best.

https://t.me/UPSC_18
Article by
Akshay Patil(IRS)

Filing of Form TRAN-I to avail Input Tax Credit
@UPSC_18

Transition to GST provided for trust based transition of input tax credit of the existing taxpayers.
A tax payer could file Form TRAN 1 and avail input tax credit on the basis of closing balance of the input tax credit declared in the last return under the pre GST regime.
The last date for filing of Form TRAN 1 is 27th December, 2017.
In keeping with the philosophy of voluntary compliance, revision of Form TRAN-1 has also been provided.
The last date for revision of TRAN-1 is also 27th December, 2017.
It has been noted that some taxpayers have availed extraordinarily high transitional credit of CGST which is neither commensurate with the trend of input tax credit of the industry nor as maintained by the taxpayer himself in the past.
Some of these high transitional credits may have a bonafide explanation or may be a case of bonafide mistake.
However, it has been noted that high transitional credit has been claimed in many cases for which perhaps no bonafide explanation exists.
Analysis to identify such units is underway. Such behaviour leads to breach of trust between the taxpayer and the tax-administration, which is the bed-rock of self-assessment regime in GST.
Taxpayers who have claimed transitional credit erroneously are advised to avail of the opportunity to revise Form TRAN-1 by 27th December, 2017 and ensure that only correct and bonafide credit is availed in transition, failing which the tax administration would be constrained to initiate audit and enforcement action against the identified units.

Types of Banks
Scheduled and Non-scheduled Bank
@UPSC_2018

Under the reserve Bank of India Act, 1934, banks were classified as scheduled
banks and non-scheduled banks. All banks which are included in the Second Schedule to the Reserve Bank of India Act, 1934 are Scheduled Banks. These banks comprise Scheduled Commercial Banks and Scheduled Co-operative Banks.Scheduled Commercial Banks in India are categorised into five different groups according to their ownership and / or nature of operation. These bank groups are (i) State Bank of India and its Associates, (ii) Nationalised Banks, (iii) Private Sector Banks, (iv) Foreign Banks, and (v) Regional Rural Banks. In the bank group-wise classification, IDBI Bank Ltd. has been included in Nationalised Banks.Scheduled Co-operative Banks consist of Scheduled State Co-operative Banks and Scheduled Urban Co operative Banks.
As per Banking Regulation Act, 1949 ,The banks that are not included in the Reserve Bank of India (RBI) Act, 1934 are defined as Non Scheduled bank.These banks are not eligible for having loans from RBI for meeting their day to day general requirements. Only in emergency conditions , these banks can be granted loans from RBI. non-scheduled banks are the banks that do not adhere to the norms prescribed by the Reserve Bank of India (RBI).

How do wireless swiping machines work? What is the working principle?

@UPSC_18
@UPSC_2018

This type of machines work with GPRS data networks provided by a mobile service provider with the help of a GSM SIM. This is very similar to a wired swiping machine except that the internet connection to the device is established with wireless GPRS data. The firmware program installed in the device will transfer the data from the swiped Card (Card-owner’s name, card-number and expiry date of the card) to the merchant’s bank for payment process. A response message will be received by the device from the merchant’s bank depending on the result of this processing (transaction completed, failed etc).

A complete tax benefits details section wise.

Section 80c

Under Section 80C, the maximum tax exemption limit is Rs 1.5 Lakhs per annum. The various investments that can be claimed as tax deductions under section 80c are listed below;

# PPF (Public Provident Fund)
# EPF (Employees’ Provident Fund)5 years # Bank or Post office Tax saving Deposits
# National Savings Certificates (NSC)
# ELSS Mutual Funds (Equity Linked Saving Schemes)
# Children’s Tuition FeesLife Insurance. # PremiumSukanya Samriddhi Account. # Deposit SchemeSCSS (Post office Senior Citizen Savings Scheme)
# Repayment of Home Loan (Principal only)
# National Pension SystemNABARD rural Bonds
# Stamp duty charges for purchase of a new house

Section 80CCC

Contributions made towards Annuity plans available with any of the Life Insurance Companies for receiving pension from the fund can be considered for tax benefit. The maximum Tax deduction allowed under this section is Rs 1.5 Lakhs.

*Section 80CCD*

Employees can contribute to National Pension Scheme (NPS). The maximum contributions can be up to 10% of the salary (Basic+DA) for salaried or gross income in case of self employed. From 2017-18 and additional tax deduction of up to Rs 50,000 u/s 80CCD (1b) is allowed for excess employee contributions and this is over and above the limit of Rs 1.5 Lakhs.

The definition of Salary is ‘Basic + Dearness Allowance + any other bonus’. If the employer also contributes to Pension Scheme, the entire employer contribution (maximum 10% of the salary) can be claimed as a tax deduction under Section 80CCD (2). This is over and above the limit of Rs.1.5 Lakhs.

It is to be kindly noted that the total deductions under sections 80C, 80CCD (1) and 80CCC put together cannot exceed Rs 1,50,000 for the financial year 2017-18.

*Section 80DD*

Up to Rs 75,000 can be claimed for spending on medical treatments of your dependents (spouse, parents, children or siblings) who have 40% disability. The upto Rs 1.25 lakhs can be deducted in case of severe disability (80%).


Section 80DDB

Any individual below the age of 60 years can claim upto Rs 40,000 for the treatment of certain specified critical diseases. This can also be claimed for his/her dependents.

Senior Citizens (above 60 years) can claim upto Rs 60,000 and very Senior Citizens (above 80 years) can claim Rs 80,000 under this section.

It is mandatory for an individual to obtain a Medical Certificate from a specialist doctor in a Hospital, to claim Tax deductions under Section 80DDB

Section 80U

This section is similar to Section 80DD but here the Tax deduction is permitted for the employee himself who is physically or mentally challenged.

Section 80D

Upto Rs. 30,000 can be deducted towards the medical insurance premium for senior citizens (above 60 years) and upto Rs. 25,000 can be deducted towards medical insurance of self and dependents (spouse & children).

Additionally, a deduction of up to Rs. 25,000 towards medical insurance premium of parents (father/mother/both) is available. If both the parents (Father & Mother) are senior citizens, then the deduction allowed is up to Rs. 30, 000.

Section 24: Income Tax Benefit for Interest paid on Home Loan

Income tax benefit on payment of Interest paid on home loan is allowed for deduction under Section 24. The maximum deduction allowed under this Section for a self-occupied house property is upto Rs. 2 Lakhs.

In case, the home Loan has been taken for the property which is not self-occupied, there is no maximum limit prescribed and the entire interest paid is fully exempted.

If the taxpayer has availed a home loan for repair works or reconstruction, a maximum deduction of upto Rs 30,000 per financial year is permitted.

Section 80EE

In Budget 2017-2018, a new proposal has been made in which, first time home buyers are eligible for an ad.

https://youtu.be/npUpN8pv94o

Full view , as like institute class. 3 sure short marks conform

▶️GST Council decides to implement uniform system of e-way bill for movement of goods across the country by 1st June next year.

The Uniform System of e-way Bill for inter-State as well as intra-State movement of good will be implemented across the country by 1st June next year.

💢The decision to this effect was taken by the GST Council at its 24th Meeting.
💢The System for e-way bill generation will be ready by 16th of next month and the States may choose their own timings for its implementation on any date before 1st June next year.
✴️The rules for implementation of nationwide e-way Bill system on a compulsory basis will be notified on 1st February next year.

Advantage

It will bring uniformity across the States for seamless inter-State movement of goods.

Why Blood is Red?
@UPSC_18
Each hemoglobin protein is made up sub units called hemes, which are what give blood its Red color. More specifically, the Hemes can bind iron molecules, and these iron molecules bind oxygen. The blood cells are red because of the interaction between Iron and oxygen.

#KARPATHUIAS
@UPSC_18
Fiscal Policy deals with the taxation and expenditure decisions of the goverment covered in the annual budget. Monetary Policy
deals with the supply of money in the economy and the rate of interest. In India, the goverment deals with fscal policy, while
the Central bank (RBI) is resoponsible for monetary policy

Fiscal policy
Fiscal policy or budgetary policy refers to the use by
the government of the various instruments such as
taxation, expenditure and borrowing in order to achieve
the objectives of balanced economic development, full
employment or to establish a welfare state.

Types of Deficit
Revenue deficitmeans the excess of current revenue expenditure over current revenue receipts. Revenue defcit indicates that the government cannot meet its current expenditure from its current revenue.
Revenue Defcit= Revenue expenditure – Revenue receipts

Budget defcit is the overall defcit, i.e. the excess of total expenditure over total revenues. It includes both capital and revenue items in receipts and expenditure. Traditionally, defcit fnancing in Indian budgets had meant flling this gap.
Budget Defcit= Total expenditure – Total receipts

Fiscal Deficit
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Fiscal deficit is budget deficit plus borrowings and other liabilities. Previously, when budgetary defcit was the prime consideration, borrowings from the market and receipts from national savings, provident funds, etc. were being treated as capital receipts. To this extent, government’s actual deficit was being understood. In other words, fscal defcit indicates
the total borrowing requirements of the government from all sources, whereas budgetary defcit only indicated government’s borrowing from RBI.
Fiscal defcit = Revenue receipts (net tax revenue and
non tax revenue capital receipts (only
recoveries of loans and other receipts) –
Total expenditure (Plan and non-plan)
or
Fiscal defcit = Budget defcit + Government’s market
borrowing and liabilities.