Question :
1 only
2 only
Both 1 and 2
Neither 1 nor 2

Base Erosion & Profit Shifting (BEPS)

• When companies (like MNCs) shift profit from its source country to a tax-haven to avoid / reduce paying taxes, it is known as “BEPS”. Therefore, statement 1 is correct. 
• In July 2019, India ratified the OECD’s joint Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (commonly referred to as MLI). Therefore, statement 2 is incorrect. 
• Example: Suppose MNC ‘A’ opens fast food outlets in India & makes ₹ 50 crores profit. By default, it should be subjected to 40% Corporation tax in India. But then MNC shows its Indian outlets had taken loan / raw material / patented technology from MNC’s shell firm in Singapore (where Corporation tax is 0-2%). So, after deducting these operating costs, it has zero profit, so in India, it will pay only 18.5% Minimum Alternative Tax (MAT), instead of 40% Corporation tax.

Question :
1 and 2 only
1 and 3 only
1 only
2 only

Enforcement Directorate  

• It is economic intelligence and law enforcement agency responsible for enforcing economic laws and fighting economic crime in India. Therefore, statement 1 is correct. 
• It functions under aegis of Department of Revenue, Union Ministry of Finance.Therefore, statement 2 is not correct. 
• The Enforcement Directorate has nothing to do with the Act stated in the statement. Its prime objective is enforcement of two key Acts of Government of India namely: 
• Foreign Exchange Management Act 1999 (FEMA) and
• Prevention of Money Laundering Act 2002 (PMLA). Therefore, statement 3 is not correct. 
• Additional Information: It is composed of officers from the Indian Revenue Service, Indian Police Service and the Indian Administrative Service.  It was established in 1956 as ‘Enforcement Unit’ in Department of Economic Affairs. It is headquartered in New Delhi.

Question :
1 and 2 only
2 and 3 only
1 and 3 only
1,2 and 3

African Swine Fever

• African Swine Fever (ASF) does not affect humans but can be catastrophic for pigs.
• It is a severe viral disease that affects wild and domestic pigs (swine) typically resulting in an acute haemorrhagic fever. Therefore, statement 1 is incorrect.
• The disease has a case fatality rate (CFR) of almost 100 per cent.
• Its routes of transmission include direct contact with an infected or wild pig (alive or dead), indirect contact through ingestion of contaminated material such as food waste, feed or garbage, or through biological vectors such as ticks.
• Even so, while ASF is lethal, it is less infectious than other animal diseases such as foot-and-mouth disease.Therefore, statement 2 is correct.
• But as of now, there is no approved vaccine, which is also a reason why animals are culled to prevent the spread of infection.Therefore, statement 3 is correct.

Question :
1 and 2 only
2 and 3 only
1 and 3 only
1,2 and 3

The UPSC performs the following functions:

• It conducts examinations for appointments to the all-India services, Central services and public services of the centrally administered territories. 
• It assists the states (if requested by two or more states to do so) in framing and operating schemes of joint recruitment for any services for which candidates possessing special qualifications are required. Therefore, statement 2 is correct.
• It serves all or any of the needs of a state on the request of the state governor and with the approval of the president of India. Therefore, statement 3 is not correct.
• It is consulted on the following matters related to personnel management:

• The suitability of candidates for appointments to civil service and posts; for promotions and transfers from one service another; and appointments by transfer or deputation. The concerned departments make recommendations for promotion and request the UPSC to ratify them.
• Any claim for reimbursement of legal expenses incurred by civil servant in defending legal proceedings instituted again him in respect of acts done in the execution of his office duties. Therefore, statement 1 is correct.
• Any claim for the award of a pension in respect of injuries sustained by a person while serving under the Government India and any question as to the amount of any such award.

Question :
1 only
2 only
Both 1 and 2
Neither 1 nor 2

IRDAI

• The Insurance Regulatory and Development Authority of India (IRDAI) is a regulatory body under the jurisdiction of Ministry of Finance and tasked with regulating and promoting the insurance and re-insurance industries in India.
• It was constituted by the Insurance Regulatory and Development Authority Act, 1999.Therefore, statement 1 is incorrect.
• Its headquarters are in Hyderabad, Telangana, where it moved from Delhi in 2001.
• Composition:As per the section 4 of IRDAI Act, 1999, the Authority is a ten member team consisting of

• a Chairman;
• five whole-time members;
• four part-time members

(All are appointed by the Government of India)Therefore, statement 2 is incorrect

Question :
1 and 2 only
2 and 3 only
1 and 3 only
1,2 and 3

National Institute of Social Defence(NISD)

• The National Institute of Social Defence (NISD) is an Autonomous Body and is registered under Societies Act XXI of 1860 with the Government of National Capital Territory (NCT), Delhi.Therefore, statement 1 is incorrect.
• It is a central advisory body for the Ministry of Social Justice and Empowerment.Therefore, statement 2 is correct.
• It is the nodal training and research institute in the field of social defence.
• The institute currently focuses on human resource development in the areas of drug abuse prevention, welfare of senior citizens, beggary prevention, transgender and other social defence issues.Therefore, statement 3 is correct.
• The mandate of the institute is to provide inputs for the social defence programmes of the Government of India through training, research & documentation.

Question : “It is a medium-sized mammal with a large head, thick neck, short limbs, long, mule-like ears, and a coat of dark hair. It resembles a cross between a goat, a donkey, a cow, and a pig. It is a herbivore animal. All of its species are found in Asia. They are known to be found in eastern, central, and western Himalayas, but not in the Trans Himalayan region. Its IUCN conservation status is vulnerable”.
Kashmir Stag
Dhole
Himalayan serow
None of the above

Himalayan serow

• Recently, a Himalayan serow was sighted for the first time in the Himalayan cold desert region (Spiti, Himachal Pradesh).
• Himalayan serow resembles a cross between a goat, a donkey, a cow, and a pig.
• It’s a medium-sized mammal with a large head, thick neck, short limbs, long, mule-like ears, and a coat of dark hair.
• There are several species of serows, and all of them are found in Asia.
• The Himalayan serow, or Capricornissumatraensisthar, is restricted to the Himalayan region.
• Taxonomically, it is a subspecies of the mainland serow (Capricornissumatraensis).
• Himalayan serows are herbivores.
• They are typically found at altitudes between 2,000 metres and 4,000 metres. They are known to be found in eastern, central, and western Himalayas, but not in the Trans Himalayan region.
• The Trans-Himalayas Mountain Region or Tibet Himalayan Region is located to the north of the Great Himalayas which consists of Karakoram, Ladakh, Zaskar and Kailash mountain ranges.
• Conservation Status:

• IUCN Red List: Vulnerable
• CITES: Appendix I
• The Wildlife Protection Act, 1972: Schedule I

• Therefore, option c is correct.

Question :
1 only
2 and 3 only
3 only
1 and 2 only

Question :
1 only
2 only
Both 1 and 2
Neither 1 nor 2

Question : Consider the following statements with reference to Mid-Day Meal Scheme:
1. It was launched as a centrally sponsored scheme.
2. This scheme falls under Ministry of Health and Family Education.
3. The mid-day meal rules were notified under National Food Security Act, 2013.
Choose the correct answer using the code given below:
1 and 2 only
2 and 3 only
1 and 3 only
1, 2 and 3

Mid-Day Meal Scheme
• The Mid-day Meal Scheme is a school meal programme of the Government of India designed to better the nutritional standing of school-age children nationwide.
• The programme supplies free lunches on working days for children in primary and upper primary classes in government, government aided, local body, Education Guarantee Scheme, and alternate innovative education centres, Madarsa and Maqtabs supported under Sarva Shiksha Abhiyan, and National Child Labour Project schools run by the ministry of labour.
• Under article 24, paragraph 2c of the Convention on the Rights of the Child, to which India a party is, India has committed to yielding "adequate nutritious food" for children. The programme has undergone many changes since its launch in 1995. The Midday Meal Scheme is covered by the National Food Security Act, 2013. Therefore, statement 3 is correct.
• Launched in the year 1995 as a centrally sponsored scheme, it provides that every child within the age group of six to fourteen years studying in classes I to VIII who enrolls and attends the school, shall be provided hot cooked meal having nutritional standards of 450 calories and 12 g of protein for primary (I- V class) and 700 calories and 20 g protein for upper primary (VI-VIII class), free of charge every day except on school holidays. Hence, statement 1 is correct.
• The Midday Meal Scheme comes under the HRD Ministry’s Department of School Education and Literacy. Therefore, statement 2 is incorrect.