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UPSC Notes
आर्थिक समीक्षा 2022-23
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#UPSCPrelims
#Shrinkflation: Is the practice of reducing the size of a product while maintaining its sticker price.
#Skimflation: Is a situation where firms in response to higher costs reduce the quality of a good / service
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# World History Notes
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# By - Anudeep Durishty Air -1, 2017
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Shruti Security n Governance..pdf
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Constitutional bodies in India
*Attorney General of India
*National Commission for Scheduled Castes,
*National Commission for Scheduled Tribes,
*National Commission for Backward Classes, etc.
Statutory Bodies in India
*National Commission for Women
*Central Vigilance Commission
*National Green Tribunal
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IMPORTANT NOTICE
HPSC:- Haryana Public Service Commission Exam Calendar 2023
Consolidated list of examinations to be conducted from October 2023 to December 2023 is as under:
@cseupscnotes
Types of Indirect Taxes in India
🖍️Sales Tax
The tax that levies on the sales of goods. Union Government imposes the sales tax on the Inter-State sale, while the sale tax on Intra-state sale is levied by the State Government.
This tax is divided into three segments as Inter-State Sale, Sale during import/export and Intra-State sale.
🖍️Service Tax
This tax is an indirect tax that taxpayers have to pay service tax on paid services. Paid services are the telephone, tour operator, architect, interior decorator, advertising, health center, banking and financial service, event management, maintenance service, consultancy service.
The Interest on the service tax is 15%.
🖍️Value Added Tax
This type of tax is collected by the state government. For an example, if we purchase a good then we must pay an additional tax as Value Added Tax to the government.
VAT rate is decided based on nature of item and state.
🖍️Custom Duty and Octroi Tax
This tax is levied on those goods that are imported into India from outside.
The Custom Duty tax is paid at the port of entry in the country as the airport. This tax rate also varies over the nature of goods.
While the Octroi tax is charged on the goods entering the municipality.
🖍️Excise Duty
The is also an indirect tax that levies on the goods which, are produced within the country.
This tax is not related to the Custom Duty.
Excise Duty is also known as Central Value Added Tax
🛑Public Account Committee (PAC)
The PAC is formed every year with a strength of not more than 22 members of which 15 are from Lok Sabha and 7 from Rajya Sabha.
The term of office of the members is one year.
The Chairman is appointed by the Speaker of Lok Sabha.
Since 1967, the chairman of the committee is selected from the opposition.
Its chief function is to examine the audit report of Comptroller and Auditor General (CAG) after it is laid in the Parliament.
🛑Foreign Travellers who visited India in Medieval Period during various ruler' s reign
1. Marco Polo from Italy : 1288-1292 AD : Pandya Kingdom
2. Ibn-e-Batuta from Morocco : 1333-1342 AD
: Mohammad Bin Tughlaq
3. Nicoloi Conti from Italy : 1420-1422 AD
: Dev Ray I (Vijay Nagar)
4. Tsang Hi from China : 1421-1431 AD : Jalaluddin of Bengal
5. Abdur Razzak-Ambassador from Iran : 1442-1443 AD : Dev Ray II (Vijay Nagar)
6. Athnasius Niketin from Russia : 1470-1474 AD : Mohammad III Bahmani
7. Bartholomu Diaz-Italian boat man : 1503-1508 AD : Deccan
8. Eduardo Barbosa-Portuguese : 1516-1518 AD : Krishna Dev Ray (Vijay Nagar)
9. Domingo’s Paes—Portuguese : 1520-1522 A : Krishna Dev Ray (Vijay Nagar)
10. Nuniz-Portuguese Merchant of Home
: 1535-1537 AD : Achyut Dev Ray (Vijay Nagar)
11. Anthony Monserrate Portuguese Priest
: 1578-1582 AD : Akbar
12. Ralph Fisch (First English traveller)
: 1585-1591 AD : Akbar
13. Ceaser Fredriseh (Portuguese traveller)
: 16th Century : Vijay Nagar
14. John Linscoten (Dutch) : 16th Century : Vijay Nagar
15. Lama Taranath (Tibetian Bauddha)
: 16th Century : Eastern India
16. Captain Hawkins (English traveller)
: 1608-1613 AD : Jahangir
17. William Fisch (English traveller)
: 1608-1612 AD : Jahangir
John Jurdan (Portuguese): 1608-1617 AD
: Jahangir
19. Nicholos Doughton (English Navy Officer)
: 1608-1615 AD: Jahangir
20. Nicholos Withurgton (English traveller)
: 1612-1616 AD: Jahangir
21. Thomas Coryat (English traveller)
: 1612-1617 AD: Jahangir
22. Sir Thomas Roe (English Ambassador)
: 1615-1619 AD: Jahangir
23. Pal Canning (English traveller)
: 1615-1625: Jahangir
24. Edward Terry (English Priest)
: 1616-1619 AD: Jahangir
25. Francisco Paelsert (Dutch): 1620-1627 AD
: Jahangir
26. Pietra Della Velle (Italy) : 1622-1660 AD
: Jahangir
27. John Loyatt (Dutch) : 1626-1633 AD
: Shahjahan
28. John Fryer (English): 1627-1681 AD
: Shahjahan
29. Peter Mundy (Italy): 1630-1634 AD
: Shahjahan
30. Tavernier (French Jeweller): 1641-1687 AD
: Shahjahan & Aurangzeb
31. Manucci (Italy): 1656-1687 AD
: Aurangzeb
32. Bernier (French Doctor): 1658-1668 AD
: Aurangzeb
33. Jean Thevnot (France): 1666-1668 AD
: Aurangzeb
34. Gammilly Careri (Italy): 1695-1697 AD
: Bijapur @cseupscnotes
🛑Terminologies during Gupta empire
*Amatya - Bureaucracy
*Mahadandanayak -War and justice department
*Khita -Barren land
*Bali - Religious tax
*Uparikara - Additional cess
*Udranga - Tax from permanent peasants
*Hiranya - Cash for
*Bhaga -1/6ch share of produce
"Bhoga - Flowers, fruits, milk, etc. given to king
*Kara -Additional cess
*Vata-bhu - Tax for wind and water gods
*Kshetra -Cultivable land
*Dandapasika - Head of police department
*Sarvadhyaksha - Head of central secretariat
*Ranabhandagarika - Officer in-charge of fulfilling military needs
*Mahasandhivi grahika - War, peace and foreign affairs
*Aprahata -Jungle or forest
"Vasti - Habitable land
*Grazing land - Gapacha Sarahgupta
🛑Republics of Sixth Century
Shaky of Kapilvastu -- This republic is situated on the northern boundary of the Nepal terai region. Its capital was Kapilvastu. Lord Buddha was born in this republic.
Bulli of Alkappa --- It was situated in the modern day of Shahbad and Muzaffarpur district of Bihar.
Kalam of Keshapatta -- Alara Kalam, the famous preacher of the Lord Buddha belongs to this republic.
Bhagga of Sumsugiri -- It was soread in modern day of Mirzapur district of Uttar Pradesh
Koliya of Ramagram -- Situated in the modern day of Rampur-Deoria region of Uttar Pradesh. It is belonged to Ikshwaku clan.
Malla -- It was situated in the modern day of Gorakhpur district of Uttar Pradesh as well as Champaran and Saran district of Bihar. Initially, Chanadrakanta was the capital of the republic. Later, Kushinagar famous for mahaparinirvana of Buddha and Pava (associated with the death of Mahavir) were made the two capitals of Malla
Moriya of Pippalivan -- It has beed identified as Updhauli in Uttar Pradesh. They are considered as the ascendants of the Mauryas.
Videha of Mithila -- In the Buddhist era, it was part of Vajji Mahajanapada, but it gradually turned into a republic.
Lichchavi -- It was a confederation of republics. Vaishali was the capital which founded by King Vishal.
Economic Survey 2022-23 (English)
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ECONOMY NOTES FOR #UPSCPRELIMS BY IAS NETWORK
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👨⚕Functions Of Antibody 🧑⚕ :
IgG – Protects body fluids.
IgA – Protects body surfaces.
IgM – Protects body blood stream.
IgE – Mediates regional hypersensitivity.
IgD – Activation of B-lymphocyte
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💫First line of defence : Skin, Mucous membrane
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Direct Tax
These types of taxes are directly paid to the government of India by individual/entity
Types of Direct Taxes in India
A. Income Tax
This tax is well known in India. This tax is paid by the taxpayer whose income exceeds the taxable limit. The taxpayers have to pay tax on applicable rates. As per income tax rate for F.Y 2018-19, we do not have to pay income tax if your income is up to INR 2,50,000. But if your earning exceeds 2.5 lakhs then you have to pay 5% tax as income tax up to INR 5 lakhs of Income. Rebate of 2500/- is available for total income up to 3.5 lacs.
B.Capital Gains Tax
Capital gain tax is the tax that has to be borne by the individual/entity at the time of sale of any capital asset for instance property, shares, bonds and valuable material etc . It is levied on the difference between sale price and purchase cost (or indexed cost).
Capital gain can be long term or short term on the basis of holding period of the capital assets. For instance, for immovable property, if holding period is greater than 24 months then it will be treated as long term capital gain.
Tax rate for short term and long term capital gain differs based on their nature.
C. Securities Transaction Tax
Securities transaction tax (STT) was introduced in the 2004 Union Budget and came into effect from 1 October 2004.The basic motive behind introduction of Securities transaction tax (STT) was to curb curb evading of taxes on profits from capital gains earned by transacting in securities. This tax is levied at the time of purchase and sale of securities listed on stock exchanges in India. The rate of STT differs based on the type of security traded and whether the transaction is a purchase or a sale.
D. Fringe Benefit Tax
Tax paid on fringe benefits provided by the company to employees. This is separate to income tax and is calculated on the taxable value of the fringe benefits provided.
E. Corporate Tax
Corporate tax also called corporation tax is levied on the income of corporate bodies of our country. In India, the taxation companies are divided into international and domestic companies.
Foreigners & Refugees Rights in India
Foreigners are entitled to limited constitutional protection.
These include protection of the equality under Article 14 of the Indian Constitution and protection of life and liberty under Article 21 of Indian Constitution.
They are also entitled to the protection of right recognised under article 20, 22, 25, 28, 32. All these articles are applicable both for citizens and non citizens.
Article 14 guarantees equality before law and equal protection of law. The executive distinguishes foreigners according to their needs and deal with them differently based on intelligible differentia having the nexus with the object.
Article 21 deals with the protection of life and personal liberty. The Supreme Court has reinterpreted Article 21 to include a substantive due process law which is followed against the state action.
Article 20 deals with Ex post facto law, right against double jeopardy and right against self incrimination.
Article 22 deals with right against arrest and detention.
Article 25-28 deals with right to freedom of conscience and free practice and propagation of religion.
Article 32 grants the right to move to the Supreme Court for enforcement of these above fundamental rights.
🛑Buddha's Life
Sarnath – The Deer Park adjoining the Archaeological Complex at Sarnath that the Buddha is believed to have delivered his first sermon, Dharmachakrapravartana, after he attained enlightenment under a Bodhi tree in Bodh Gaya.
Rajgir – It was the capital of Magadh Kingdom. It was here that Gautama Buddha spent several months meditating, and preaching at Gridhra-kuta, (Vulture peak).
He also delivered some of his famous sermons and initiated king Bimbisara of Magadha and countless others to Buddhism.
It was here that Budhha delivered his famous Atanatiya Sutra.
Sravasti – It was the capital of ancient Kosala kingdom and is sacred to the Buddhists because it is here that Lord Buddha performed the greatest of his miracles to confound the Tirthika heretics.
These miracles include Buddha creating multiple images of himself, which has been a favourite theme of Buddhist art. Buddha showed his divine prowess to impress upon the non-believers.
The Buddha passed the greater part of his monastic life in Sravasti.
Vulture peak – One of the several sites frequented by the Buddha and his community of disciples for both training and retreat.
Kesariya – Kesariya Stupa is a Buddhist stupa in Kesariya, located at a distance of 110 kilometres from Patna, in the Champaran (east) district of Bihar, India.
The first construction of the Stupa is dated to the 3rd century BCE.
Kesariya Stupa has a circumference of almost 400 feet (120 m) and raises to a height of about 104 feet.
Vaishali – It is said that the Buddha visited this place thrice and spent quite a long time here.
The Buddha also delivered his last sermon at Vaishali and announced his Nirvana here.
Kushinagar – It is one of the four sacred places of Lord Buddha. Buddha delivered his last sermon, attained Mahaparinirvana (salvation) in 483 BC and was cremated at Rambhar Stupa.
🛑Terms used during Sultanate period
*Kharaj : Land tax from Hindu chiefs and land lords
* Khalisa : Crown lands
*Iqtas : Land granted to followers and officers (usually military)
*Ghari : House tax
*Gharai : Grazing tax
*Kismat-i-khoti : Cess by headmen for themselves
*Zakat Alms : tax on Muslims only
*Ghanima : Plunder of war (4/5)
*Muzari : Peasant
*Muqta : Holders of Iqta
*Khams : One fifths of spoils of war
*Abwabs : Cesses
*Balahars Khut Muquddams : Village menials and headmen of villages
*Sondhar : Loans granted by Mohd. Bin Tughlaq
*Ras Batai : After separating the grain from the chaff
*Masahat : On the basis of measurement of land
Nasq : On the basis of estimate
*Muqtai : Mixed System
*Waqf : Land grant to religious
*Milk or Inam : Land granted to grantees perpetually
*Khet Batai : Land revenue fixed on the basis of standing crop
*Lank Batai : Without separating the grain from the chaff
🛑Taxes during Mauryan Empire
*Praveshya - Import tax
*Niskashya - Export tax
*Setu - Irrigation tax
*Khani - Revenue from mines
*Bhisti - Force labour
*Agronomoi - Tax officials
*Durga - Revenue from city
Akshat Kaushal - AIR 55, Sociology, Paper-1 notes.pdf
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