UPSC CURRENT AFFAIRS – 25 February 2026 covers essential present affairs of the day, their backward linkages, their relevance for Prelims examination and MCQs on principal articles
InstaLinks : Insta Hyperlinks aid you assume past the present affairs challenge and aid you think multidimensionally to develop depth in your understanding of those points. These linkages supplied on this ‘trace’ format aid you body attainable questions in your thoughts which may come up(or an examiner may think) from every present occasion. InstaLinks additionally join each challenge to their static or theoretical background.
Desk of Contents
GS Paper 1 & 2:
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World Financial institution’s Ladies, Enterprise and the Regulation 2026 report
GS Paper 3:
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India’s Power Shift by way of the Inexperienced Ammonia Route
Content material for Mains Enrichment (CME):
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India–GCC Free Commerce Settlement (FTA)
Info for Prelims (FFP):
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Union Cupboard approves renaming Kerala as Keralam
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seventy fifth Anniversary of Workers’ State Insurance coverage Company (ESIC)
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Human Papillomavirus (HPV) Vaccination
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Congo Lakes (Mai Ndombe and Tumba)
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Navy Workout routines in Information
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Double Taxation Avoidance Conference (DTAC)
Mapping:
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Israel
UPSC CURRENT AFFAIRS – 25 February 2026
GS Paper 1 & 2 :
World Financial institution’s Ladies, Enterprise and the Regulation 2026 report
Supply: DTE
Topic: Position of Ladies and Weak Part
Context: The World Financial institution’s Ladies, Enterprise and the Regulation 2026 report highlights a major world implementation hole, the place legal guidelines for ladies’s financial equality exist on paper however usually fail in follow as a consequence of weak enforcement and lack of supportive techniques.
Concerning the World Financial institution’s Ladies, Enterprise and the Regulation 2026 report:
What it’s?
- The Ladies, Enterprise and the Regulation (WBL) 2026 report is the eleventh in a collection of annual research measuring the legal guidelines and insurance policies affecting ladies’s financial alternatives in 190 economies.
- This version makes use of the WBL 2.0 framework, which benchmarks three pillars:
- Authorized Frameworks (the legal guidelines),
- Supportive Frameworks (insurance policies and providers), and
- Enforcement Perceptions (how legal guidelines are utilized in actuality).
Key Highlights of the Report:
- The World Rating: The worldwide common rating for authorized frameworks is 67.9 out of 100, but it surely drops sharply to 47.3 for supportive frameworks and 53.4 for enforcement perceptions.
- Security Hole: Security is the lowest-scoring space; whereas many international locations have some legal guidelines, enforcement fails roughly 80% of the time, and solely one-third of the mandatory security legal guidelines are in place globally.
- The 4% Benchmark: Solely 4% of ladies stay in economies which have achieved practically full authorized equality (scoring 90 or above) throughout all three pillars.
- Financial Stakes: Closing the gender hole in labor drive participation might improve world GDP by greater than 20% over the subsequent decade.
- Childcare Deficit: Lower than half of the 190 economies have legal guidelines offering monetary help for households, and in low-income economies, just one% of the required childcare help mechanisms exist.
- Entrepreneurship Limitations: Though ladies can legally begin companies in most locations, solely half of economies promote equal entry to credit score.
- Reform Momentum: Over the past two years, 68 economies enacted 113 optimistic authorized reforms, with Sub-Saharan Africa main with 33 reforms.
- Implementation Disaster: On common, economies have established fewer than half of the insurance policies and providers wanted for efficient enforcement of equality legal guidelines.
World Greatest Practices:
- Built-in Implementation: Greatest-performing economies align authorized adjustments with devoted budgets and specialised enforcement businesses, reminiscent of gender-specific police models for security.
- Incentivizing Care: Economies that present direct subsidies for childcare and mandate paid parental go away for each mother and father see considerably greater feminine labor participation.
- Gender-Responsive Procurement: Nations like Viet Nam have enacted laws together with gender-responsive provisions for public procurement processes to help women-led companies.
Challenges Related:
- Ineffective Security Protections: Legal guidelines in opposition to harassment usually lack the specialised businesses wanted for actual safety.
E.g. In lots of economies, legal guidelines in opposition to sexual harassment exist, however specialised courts or hotlines to deal with circumstances are regularly lacking.
- The Motherhood Penalty: An absence of inexpensive childcare usually forces ladies to exit the workforce.
E.g. In lots of growing economies, there’s a complete absence of monetary or tax help for households to entry high-quality childcare providers.
- Monetary Exclusion: Cultural norms and credit score biases stop ladies from securing loans even after they have the authorized proper to start out a enterprise.
E.g. Solely half of the world’s economies have legal guidelines that particularly prohibit gender-based discrimination in monetary providers.
- Weak Monitoring Programs: Governments fail to trace how legal guidelines are literally impacting ladies’s lives.
E.g. Most economies lack the data-gathering techniques required to observe if equal pay for equal work is definitely being practiced within the non-public sector.
- Authorized Gaps in Fundamental Rights: In some areas, legal guidelines nonetheless limit ladies’s mobility or rights inside marriage.
E.g. In components of the Center East and North Africa, authorized reforms are sluggish to handle fundamental points like a girl’s proper to decide on the place to stay.
Manner Forward:
- Bridge the Implementation Hole: Concentrate on constructing the institutional capability and funding required for the supportive frameworks that flip legal guidelines into actuality.
- Put money into Care Infrastructure: Prioritize the growth of private and non-private childcare providers to cut back the unpaid care burden on ladies.
- Mandate Equal Credit score Entry: Enact legal guidelines that prohibit gender discrimination in lending and promote credit-reporting fashions that acknowledge ladies’s reimbursement histories.
- Strengthen Security Companies: Set up 24/7 hotlines, specialised police models, and authorized assist providers for survivors of violence.
- Undertake Gender-Disaggregated Information: Use information to trace coverage impacts and establish particular areas the place enforcement is failing on the native stage.
Conclusion:
The 2026 report demonstrates that whereas authorized progress is being made, the worldwide group is failing on the implementation of those rights. To unlock huge financial development, governments should transfer past legislative milestones and spend money on the enforcement and help techniques that guarantee true equality in follow. Solely then will the 600 million ladies coming into the workforce this decade have a good likelihood at success.
UPSC CURRENT AFFAIRS – 25 February 2026 GS Paper 3:
India’s Power Shift by way of the Inexperienced Ammonia Route
Supply: TH
Topic: Power
Context: India not too long ago carried out a landmark public sale by way of the Photo voltaic Power Company of India (SECI), discovering record-low costs for inexperienced ammonia which can be 40%–50% decrease than European benchmarks.
About India’s Power Shift by way of the Inexperienced Ammonia Route:
What it’s?
- Inexperienced ammonia is produced by combining nitrogen from the air with inexperienced hydrogen (generated by splitting water utilizing renewable power).
- In contrast to conventional gray ammonia, which depends on pure gasoline and emits important CO2, inexperienced ammonia has a near-zero carbon footprint.
Key Information/Stats:
- File Low Value: SECI’s public sale found a worth of ₹49.75 to ₹64.74/kg ($572–$744/tonne), practically half the price of the EU’s H2Global public sale ($1,153/tonne).
- Demand Aggregation: The tender focused an annual demand of 724,000 tonnes of inexperienced ammonia throughout 13 fertilizer vegetation.
- Funding Purpose: PM highlighted funding alternatives value $500 billion throughout India’s power sector.
- Import Discount: Inexperienced ammonia is predicted to exchange 30% of India’s ammonia imports, insulating the financial system from gasoline market volatility.
- Emission Financial savings: The Nationwide Inexperienced Hydrogen Mission goals to keep away from practically 50 MMT of CO2 emissions yearly by 2030.
Potential of Inexperienced Ammonia:
- Decarbonizing Agriculture: It replaces fossil-fuel-based feedstock in fertilizers, making the meals provide chain sustainable.
E.g. The provision of 75,000 tonnes of inexperienced ammonia to Paradeep Phosphates in Odisha marks the beginning of this transition in India’s fertilizer hubs.
- Zero-Carbon Marine Gasoline: Ammonia is less complicated to retailer than hydrogen and can be utilized as a clear different to heavy gasoline oil in ships.
E.g. India is growing the Rotterdam-India-Singapore inexperienced transport hall to operationalize maritime decarbonization.
- Hydrogen Service: Ammonia acts as a secure medium to move hydrogen over lengthy distances.
E.g. India is positioning its coastal ports like Kandla and Tuticorin as Hydrogen Hubs for world exports to Japan and South Korea.
- Power Storage: It serves as a long-duration power storage resolution, serving to steadiness the grid throughout renewable power fluctuations.
E.g. Integration of hybrid renewable techniques (photo voltaic + wind + storage) is being piloted to make sure round the clock inexperienced ammonia manufacturing.
Initiatives Taken:
- SIGHT Programme: An outlay of ₹17,490 crore underneath the Strategic Interventions for Inexperienced Hydrogen Transition to supply production-linked incentives (PLI).
- Inexperienced Hydrogen Hubs: Recognition of Deendayal, Paradip, and V.O. Chidambaranar ports as devoted hubs for hydrogen and its derivatives.
- Nationwide Inexperienced Hydrogen Mission (2023): An umbrella mission to create a 5 MMTPA manufacturing capability and entice ₹8 lakh crore in investments by 2030.
- SECI Public sale Mannequin: Implementing 10-year fixed-price offtake agreements and aggregated procurement to supply market certainty to builders.
Challenges Related:
- Price Hole with Gray Ammonia: Regardless of the worth drop, inexperienced ammonia continues to be barely costlier than gray ammonia (approx. $515/tonne).
E.g. Even with incentives, the Inexperienced Premium stays a hurdle for price-sensitive industries with out obligatory mixing norms.
E.g. Present e-fuel demand at ports like VOC (Tuticorin) is inadequate to justify high-cost devoted bunkering infrastructure with out additional scaling.
- Regulatory Fragmentation: Inconsistent state-level insurance policies on grid banking and transmission prices.
E.g. Many states discover it fiscally strained to supply the 60% subsidy promised of their native inexperienced hydrogen insurance policies.
- Expertise Readiness: Excessive capital price of electrolysers and the necessity for large-scale ammonia cracking models.
E.g. India nonetheless depends closely on imported electrolyser expertise, although native manufacturing PLIs try to handle this.
- Security and Toxicity: Ammonia is very corrosive and poisonous, requiring stringent dealing with protocols.
E.g. Increasing its use as a marine gasoline requires re-engineering ship engines and coaching maritime workers in new security requirements.
Manner Forward:
- Harmonize Rules: Implement secure and uniform guidelines throughout all states for grid entry, energy banking, and wheeling prices.
- Blended Finance: Leverage long-tenor, low-interest capital from multilateral banks to enhance mission bankability.
- World Certification: Align India’s inexperienced hydrogen requirements with world norms (just like the EU) to facilitate seamless exports.
- Obligatory Mixing: Introduce inexperienced hydrogen/ammonia consumption mandates for refineries and fertilizer vegetation to make sure a assured market.
- R&D in Security: Put money into indigenous security monitoring and sensor applied sciences to handle the dangers related to ammonia dealing with.
Conclusion:
India’s transfer towards inexperienced ammonia marks a decisive shift from power safety to power independence. By making a aggressive market by way of the SIGHT programme and SECI auctions, India is successfully narrowing the hole between clear and fossil-fuel-based power. If supported by sustained coverage and infrastructure funding, inexperienced ammonia will turn out to be the cornerstone of India’s journey towards Internet Zero by 2070.
UPSC CURRENT AFFAIRS – 25 February 2026 Content material for Mains Enrichment (CME)
India–GCC Free Commerce Settlement (FTA)
Context: India and the Gulf Cooperation Council (GCC) signed a Joint Assertion formally launching negotiations for the India–GCC Free Commerce Settlement (FTA).
About India–GCC Free Commerce Settlement (FTA):
What it’s?
- The India–GCC FTA is a proposed complete commerce settlement between India and the Gulf Cooperation Council (Saudi Arabia, UAE, Qatar, Kuwait, Oman, and Bahrain).
- It goals to ascertain a structured framework to boost bilateral commerce, funding flows, and financial integration by way of diminished commerce boundaries and improved market entry.
Key Options:
- Formal Launch of Negotiations: Joint Assertion signed in February 2026, marking the start of structured negotiations for a broad-based commerce pact.
- Complete Financial Protection: Anticipated to incorporate commerce in items, providers, funding facilitation, and regulatory cooperation for smoother enterprise operations.
- Main Commerce Partnership: GCC is India’s largest buying and selling associate bloc, with bilateral commerce of USD 178.56 billion (FY 2024–25), accounting for over 15% of India’s world commerce.
- Sectoral Complementarity: India exports engineering items, textiles, rice, gems & jewelry, whereas importing crude oil, LNG, petrochemicals and valuable metals from GCC nations.
- Funding and Diaspora Linkages: GCC nations are main traders in India (over USD 31 billion FDI) and host practically 10 million Indians, strengthening financial and social ties.
Relevance in UPSC Examination Syllabus
- GS Paper II – Worldwide Relations
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- India and its neighbourhood & regional groupings
- Bilateral, regional and world commerce agreements
- India’s relations with West Asia / Gulf area
- GS Paper III – Indian Financial system
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- Exterior sector and commerce coverage
- Free Commerce Agreements and export diversification
- FDI flows and financial integration
UPSC CURRENT AFFAIRS –25 February 2026 Info for Prelims (FFP)
Union Cupboard approves renaming Kerala as Keralam
Supply: DD Information
Topic: Polity
Context: The Union Cupboard has accredited the proposal to rename the State of Kerala as Keralam, following resolutions handed by the Kerala Legislative Meeting in 2023 and 2024.
About Union Cupboard approves renaming Kerala as Keralam:
What it’s?
- The Union Cupboard has accredited the proposal to change the official title of the State of Kerala to Keralam.
- The change seeks to exchange the English-adopted constitutional time period “Kerala” with the standard Malayalam utilization “Keralam.”
- After Cupboard approval, the Kerala (Alteration of Title) Invoice, 2026 will observe the constitutional course of earlier than changing into regulation.
Articles related:
- Article 3 of the Structure: Empowers Parliament to type new states or alter areas, boundaries, or names of current states.
- Proviso to Article 3:
- A Invoice altering a state’s title will be launched solely on the advice of the President.
- The President should refer the Invoice to the involved State Legislature to hunt its views.
- First Schedule of the Structure: Incorporates the checklist and names of states and Union Territories; modification required right here for renaming.
Process for renaming a state:
- State Legislature Decision: Kerala Meeting handed resolutions requesting the title change.
- Examination by Union Authorities: Ministry of House Affairs scrutinizes the proposal and consults related ministries/businesses.
- Union Cupboard Approval: Cupboard clears the proposal for legislative motion.
- President’s Reference: President refers the Invoice to the State Legislature for its opinion (Article 3 proviso).
- Parliamentary Approval: Invoice launched in Parliament after Presidential advice and handed by each Homes.
- Notification & Modification: First Schedule amended; new title comes into authorized impact.
Cause for the change:
- The state is named “Keralam” in Malayalam, whereas the Structure information it as “Kerala.”
- The demand displays linguistic identification and the legacy of the Aikya Kerala motion, which sought unification of Malayalam-speaking areas.
- The Meeting argued that states shaped on linguistic strains (1956) ought to mirror native linguistic nomenclature.
seventy fifth Anniversary of Workers’ State Insurance coverage Company (ESIC)
Supply: PIB
Topic: Polity
Context: The Workers’ State Insurance coverage Company (ESIC) has commenced its seventy fifth Basis Yr celebrations, marking seven a long time of social safety service to staff in India.
About seventy fifth Anniversary of Workers’ State Insurance coverage Company (ESIC):
What it’s?
- ESIC is a statutory social safety physique underneath the Ministry of Labour & Employment, Authorities of India.
- It manages the ESI Scheme, which gives complete medical care and monetary safety to staff in opposition to illness, maternity, disablement, and demise as a consequence of employment harm.
Established In:
- Act: The Workers’ State Insurance coverage Act was promulgated in 1948.
- Inauguration: The scheme was formally launched on February 24, 1952 (celebrated yearly as ESIC Basis Day).
Historical past:
- Genesis: The primary doc on social insurance coverage in India was the Report on Well being Insurance coverage (1944) by Prof. B.P. Adarkar, who was generally known as Chhota Beveridge.
- Launch: Inaugurated in Kanpur and Delhi by then PM Pandit Jawaharlal Nehru, who was the primary honorary insured individual of the scheme.
- Management: Dr. C.L. Katial served as the primary Director Basic of ESIC.
Key Capabilities:
- Medical Profit: Offers full medical care (from main to tertiary) to insured individuals and their households.
- Illness & Maternity Profit: Money compensation for lack of wages in periods of licensed illness or being pregnant.
- Disablement Profit: Month-to-month pension for everlasting incapacity arising out of employment harm.
- Dependents’ Profit: Monetary help to the dependents of an insured one who dies as a consequence of employment-related harm or occupational illness.
- Preventive Care: Newly launched annual well being check-ups for staff aged 40 years and above underneath the new Labour Codes.
Significance:
- It acts as a cornerstone of India’s social safety structure, stopping poverty by defending the household’s breadwinners.
- By way of MoUs with NHA (convergence with Ayushman Bharat) and NABL (high quality requirements), it’s modernizing healthcare supply.
Human Papillomavirus (HPV) Vaccination
Supply: TP
Topic: Science and Expertise
Context: The Authorities of India is ready to launch a nationwide Human Papillomavirus (HPV) vaccination programme to stop cervical most cancers amongst adolescent ladies.
About Human Papillomavirus (HPV) Vaccination:
What it’s?
- The HPV vaccine is a recombinant vaccine that makes use of virus-like genetic materials to set off an immune response with out containing a stay virus.
- It’s a highly effective preventive software designed to guard in opposition to high-risk variants of the Human Papillomavirus, that are accountable for almost all of cervical most cancers circumstances globally.
Want for Vaccination:
- Excessive Illness Burden: Cervical most cancers is the second most typical most cancers amongst ladies in India.
- Excessive Mortality: India experiences practically 80,000 new circumstances and over 42,000 deaths yearly—roughly one demise each eight minutes.
- World Influence: India accounts for about one-fifth of the world’s complete cervical most cancers burden.
- Preventability: In keeping with the WHO, cervical most cancers is without doubt one of the most preventable types of most cancers if vaccination and screening are extensively accessible.
Vector for HPV:
The Human Papillomavirus (HPV) is the first reason behind cervical most cancers.
- It’s a frequent sexually transmitted an infection that persistent an infection with high-risk sorts (significantly 16 and 18) causes irregular cell adjustments within the cervix.
- If left untreated, these pre-cancerous lesions can turn into most cancers over 10 to fifteen years.
Key Options of the Initiative:
- Goal Group: Particularly ladies who flip 14 years previous, because the vaccine is only earlier than potential publicity to the virus and generates a stronger immune response at this age.
- Vaccine Used: The programme will use Gardasil-4 (manufactured by Merck & Co.), which protects in opposition to 4 HPV sorts (16, 18, 6, and 11).
- Dosage Schedule: The federal government has opted for a single-dose schedule, which WHO analysis (2022) signifies gives safety akin to multi-dose regimens for this age group.
- Price & Entry: The vaccine will likely be voluntary and freed from price at authorities healthcare services like Ayushman Arogya Mandirs and district hospitals.
- Digital Platform: Mother and father can register and e book appointments by way of U-WIN, the federal government’s digital immunisation platform.
Significance:
- Vaccination can cut back the chance of growing pre-cancer and cervical most cancers by roughly 90% to 95%.
- By offering the vaccine without spending a dime, the federal government removes the numerous price barrier related to non-public market vaccines.
Congo Lakes (Mai Ndombe and Tumba)
Supply: DD Information
Topic: Surroundings
Context: A latest scientific examine has discovered that lakes (Mai Ndombe and Tumba) within the Congo Basin are releasing historic carbon saved for 1000’s of years in surrounding peatlands, elevating recent local weather issues.
About Congo Lakes (Mai Ndombe and Tumba):
What they’re?
- Lakes Mai Ndombe and Tumba are giant, shallow blackwater lakes characterised by their darkish, tea-like shade. This distinctive look is attributable to excessive concentrations of dissolved natural matter and humic acids leached from the encompassing dense swamp forests and peatlands.
Location:
- Nation: Democratic Republic of Congo (DRC).
- Area: Located throughout the Cuvette Centrale (Central Basin), an unlimited melancholy within the coronary heart of the Congo Basin.
- Wetland Standing: They type a part of the Tumba-Ngiri-Maindombe space, the world’s largest Wetland of Worldwide Significance acknowledged by the Ramsar Conference.
Formation:
- These lakes are primarily floodplain and wetland-origin lakes, shaped by way of riverine processes related to the Congo River system.
- Steady waterlogging led to the buildup of natural plant materials over 1000’s of years, forming deep peat deposits across the lakes.
- Peat formation happens when lifeless vegetation accumulates sooner than decomposition underneath oxygen-poor circumstances.
Key Options:
- Shallow Depth: Each lakes are extraordinarily shallow, with common depths of solely 3 to five meters.
- Blackwater Ecosystem: The excessive acidity (pH 4.0–5.5) and low oxygen ranges within the surrounding flooded forests create a novel habitat for endemic fish species.
- Dimension Fluctuation: The lakes are extremely dynamic, with Lake Mai Ndombe doubling or tripling in measurement throughout the wet season.
- Carbon Reservoir: The encircling peatlands cowl solely 0.3% of Earth’s land floor however maintain one-third of all tropical peatland carbon (approx. 30 billion metric tons).
Cause for carbon emission:
- Analysis exhibits as much as 40% of CO₂ emissions from these lakes originate from historic peat carbon (over 3,000 years previous).
- Carbon doubtless strikes from peatlands into lake water and escapes into the ambiance.
- Key contributing components embody:
- Drying of peatlands, which reactivates decomposition processes.
- Local weather change, growing drought and temperature stress.
- Land-use change, reminiscent of deforestation and conversion to cropland.
Navy Workout routines in Information
Supply: ET
Topic: Safety
Context: India has commenced two main joint navy workouts — Train DHARMA GUARDIAN (India–Japan) and Train VAJRA PRAHAR (India–US) — aimed toward strengthening defence cooperation and interoperability.
About Navy Workout routines in Information:
What it’s?
- Navy workouts are joint coaching operations carried out between armed forces of two or extra international locations to boost interoperability, operational readiness, and strategic cooperation.
- They assist collaborating nations share finest practices, enhance tactical coordination, and strengthen defence partnerships by way of life like fight simulations.
About Train DHARMA GUARDIAN:
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- A bilateral annual navy train between the Indian Military and the Japan Floor Self-Protection Pressure (JGSDF).
- The train focuses on joint operations in semi-urban environments and enhancing coordinated navy responses.
- Host: Overseas Coaching Node, Chaubattia, Uttarakhand (India)
- Nations concerned: India and Japan
- Key options:
-
- Concentrate on joint tactical drills together with cordon-and-search operations and home intervention.
- Emphasis on trendy expertise and interoperability, together with ISR (Intelligence, Surveillance & Reconnaissance) grid improvement.
- Coaching consists of heliborne operations and momentary working base institution for life like fight simulation.
About Train VAJRA PRAHAR:
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- A joint Particular Forces train between India and the US aimed toward enhancing cooperation in particular operations.
- Designed to enhance joint operational functionality in mountainous terrain.
- Host: Particular Forces Coaching College, Bakloh, Himachal Pradesh (India)
- Nations concerned: India and United States (US Inexperienced Berets)
- Key options:
-
- Concentrate on particular operations techniques, methods, and procedures (TTPs).
- Intensive joint mission planning and bodily conditioning.
- Enhances interoperability, mutual belief, and skilled alternate between Particular Forces.
Double Taxation Avoidance Conference (DTAC)
Supply: PIB
Topic: Financial system
Context: India and France have signed an Amending Protocol to replace their 1992 Double Taxation Avoidance Conference (DTAC) to align with worldwide tax requirements.
About Double Taxation Avoidance Conference (DTAC):
What it’s?
- A Double Taxation Avoidance Conference (also called a DTAA or Tax Treaty) is a bilateral settlement between two international locations.
- It’s designed to make sure that the identical earnings isn’t taxed in each the nation the place it’s earned (the Supply Nation) and the nation the place the taxpayer resides (the Resident Nation).
The way it Works?
The conference allocates taxing rights between the 2 contracting nations primarily based on the kind of earnings. It sometimes makes use of two principal strategies to supply aid:
- Exemption Methodology: The earnings is taxed in just one nation and is totally exempt within the different.
- Tax Credit score Methodology: The earnings is taxed in each international locations, however the resident nation permits the taxpayer to say a credit score for the taxes already paid within the supply nation.
Key Options of the Amended India-France DTAC:
- Capital Positive factors Taxation: Offers full taxing rights to the nation the place an organization is resident (Supply State) for good points arising from the sale of its shares.
- Revised Dividend Charges: Replaces the flat 10% charge with a break up charge: 5% for these holding no less than 10% of the corporate’s capital and 15% for all different circumstances.
- MFN Clause Deletion: Formally removes the Most-Favoured-Nation (MFN) clause, ending interpretational disputes and making certain treaty advantages are restricted to the precise agreed phrases.
- BEPS Integration: Incorporates provisions from the Base Erosion and Revenue Shifting (BEPS) Multilateral Instrument (MLI) to stop tax avoidance by multinational firms.
- Enhanced Cooperation: Updates provisions for the Change of Info and introduces a brand new article on Help in Assortment of Taxes to fight fiscal evasion.
- Service Everlasting Institution (PE): Expands the scope of Everlasting Institution by including Service PE and aligns the definition of Charges for Technical Companies with worldwide fashions.
Significance:
- By offering a transparent and predictable tax regime, it makes India and France extra engaging locations for overseas direct funding (FDI).
- The elimination of the MFN clause and clarification of taxing rights on shares gives much-needed authorized certainty for giant portfolio traders and world firms.
- The up to date requirements for info alternate assist each governments observe and stop unlawful monetary actions and revenue shifting.
UPSC CURRENT AFFAIRS – 25 February 2026 Mapping:
Israel
Supply: HT
Topic: Mapping
Context: Prime Minister of India is enterprise a State go to to Israel on the invitation of Israeli Prime Minister Benjamin Netanyahu.
About Israel:
What it’s?
- Israel is a resilient democracy positioned on the japanese finish of the Mediterranean Sea in West Asia (the Levant).
- Established in 1948, it’s the world’s solely Jewish-majority nation and is acknowledged as a worldwide chief in high-tech innovation, water administration, and protection techniques.
Capital: Jerusalem is the seat of the Israeli authorities, together with the Knesset (Parliament) and the Supreme Courtroom.
Bordering Nations: Lebanon, Syria, Jordan, West Financial institution, Egypt, Gaza Strip, and Mediterranean Sea.
Key Options:
- 4 Areas: The nation consists of the Mediterranean coastal plain, the central hill areas (Galilee, Samaria, Judea), the Nice Rift Valley, and the Negev Desert within the south.
- The Lifeless Sea: Positioned within the Jordan Rift Valley, it’s the lowest level on Earth’s floor (approx. 430m beneath sea stage) and is legendary for its excessive salinity.
- Sea of Galilee (Lake Tiberias): Israel’s largest freshwater lake and a main water supply.
- Tectonic Setting: Israel sits on the Lifeless Sea Remodel fault system, a boundary between the African and Arabian plates, resulting in important geological exercise.
- Water Shortage: Regardless of having no navigable rivers and continual water shortages, Israel has pioneered desalination and drip irrigation applied sciences.
Significance:
- Israel is one among India’s high protection suppliers and a information associate within the India-Israel Agricultural Venture (IIAP).
- Often known as the Startup Nation, it leads the world in R&D spending per capita, significantly in Cyber Safety, AI, and Quantum Computing.
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