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41. “Souls are not only the property of animal and plant life, but also of

“Souls are not only the property of animal and plant life, but also of rocks, running water and many other natural objects not looked on as living by other religious sects.”
The above statement reflects one of the core beliefs of which one of the following religious sects of ancient India?

Buddhism

Jainism

Shaivism

Vaishnavism

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The statement describes a belief system where souls or life principles (Jiva) are not confined to just complex organisms like animals and plants but are also present in seemingly inanimate natural objects like rocks, water, fire, and air. This is a fundamental tenet of Jain philosophy. Jainism postulates that Jiva is present in all forms of existence, from complex mobile beings (trasa) to elemental bodies (sthavara), which include earth bodies (prithvi-kaya), water bodies (ap-kaya), fire bodies (tejo-kaya), air bodies (vayu-kaya), and plant bodies (vanaspati-kaya). This comprehensive view of life distinguishes Jainism from other religious sects listed.

Jainism’s concept of Jiva (soul) extends to all aspects of the universe, including what is commonly perceived as non-living matter. This belief forms the basis of the principle of Ahimsa (non-violence) in Jainism, which is practiced with extreme care to avoid harming even the smallest forms of life, including elemental bodies.

Buddhism also emphasizes non-violence but does not extend the concept of soul/sentience to inanimate objects in the same way Jainism does. Shaivism and Vaishnavism, denominations of Hinduism, have diverse philosophical schools, but the concept described is uniquely central to Jain cosmology and ethics.

42. With reference to ancient Indian History, consider the following pairs

With reference to ancient Indian History, consider the following pairs:

Literary work		Author
1. Devichandragupta	:	Bilhana
2. Hammira-Mahakavya	:	Nayachandra Suri
3. Milinda-panha	:	Nagarjuna
4. Nitivakyamrita	:	Somadeva Suri

How many of the above pairs are correctly matched?

Only one

Only two

Only three

All four

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The pairs are:
1. Devichandragupta : Bilhana – Incorrect. Devichandragupta is a Sanskrit play attributed to Vishakhadatta. Bilhana was the court poet of the Chalukya king Vikramaditya VI and wrote Vikramankadevacharitam.
2. Hammira-Mahakavya : Nayachandra Suri – Correct. This is a famous epic poem about the life of Hammira Deva of Ranthambore.
3. Milinda-panha : Nagarjuna – Incorrect. Milinda-panha is a Buddhist text containing a dialogue between the Indo-Greek king Milinda (Menander I) and the Buddhist monk Nagasena. Nagarjuna was a significant philosopher of Mahayana Buddhism but not the author of Milinda-panha.
4. Nitivakyamrita : Somadeva Suri – Correct. This is a work on political science and ethics written by the Jain monk Somadeva Suri.
Therefore, only pairs 2 and 4 are correctly matched.

Identifying key literary works and their authors from ancient and medieval India is important for history sections in competitive exams. Specific texts like Milinda-panha are significant for understanding the interaction between Indian and Hellenistic cultures and Buddhist philosophy.

Vishakhadatta is also known for Mudrarakshasa. Somadeva Suri’s Nitivakyamrita is an important source for understanding the political and administrative ideas of the time, particularly influenced by Jain philosophy. Nayachandra Suri’s Hammira-Mahakavya provides historical information about the Chauhan dynasty of Ranthambore.

43. Consider the following dynasties: 1. Hoysala 2. Gahadavala 3. Kakatiya

Consider the following dynasties:
1. Hoysala
2. Gahadavala
3. Kakatiya
4. Yadava
How many of the above dynasties established their kingdoms in early eighth century AD?

Only one

Only two

Only three

None

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Option D is correct.

None of the listed dynasties – Hoysala, Gahadavala, Kakatiya, and Yadava – established their independent kingdoms or rose to significant prominence in the early 8th century AD. They emerged much later, primarily from the 11th century onwards, often as successors to earlier imperial powers like the Rashtrakutas or Chalukyas.

The early 8th century AD in India saw the continuation or emergence of different powers. In the north, the Gurjara-Pratiharas were consolidating power, the Palas were emerging in Bengal, and the Kashmir Kingdom was prominent. In the Deccan, the Chalukyas of Badami were still powerful before being succeeded by the Rashtrakutas in the mid-8th century. In the South, the Pallavas and Pandyas were significant.
The dynasties listed in the question rose much later:
Hoysalas: Became independent rulers in the early 12th century.
Gahadavalas: Ruled parts of Uttar Pradesh and Bihar from the late 11th to the 12th century.
Kakatiyas: Started as subordinates of the Rashtrakutas and Kalyani Chalukyas, becoming independent in the late 12th century.
Yadavas of Devagiri: Also started as feudatories of the Kalyani Chalukyas and became independent in the late 12th century.
Therefore, none of them established their kingdoms in the early 8th century AD.

44. Which one of the following explains the practice of ‘Vattakirutal’ as

Which one of the following explains the practice of ‘Vattakirutal’ as mentioned in Sangam poems?

Kings employing women bodyguards.

Learned persons assembling in royal courts to discuss religious and philosophical matters.

Young girls keeping watch over agricultural fields and driving away birds and animals

A king defeated in a battle committing ritual suicide by starving himself to death

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Option D is correct.

Vattakirutal (or Vadakiruttal) was an ancient Tamil practice, mentioned in Sangam literature, where a defeated or humiliated warrior or king would undertake a ritual fast unto death, usually facing north (vadakku).

This practice was considered a highly honorable way for a warrior to end their life after suffering a significant defeat or disgrace in battle, rather than live with dishonor. It is distinct from the other options listed, which describe different social or military practices of the time.

45. With reference to ancient South India, Korkai, Poompuhar and Muchiri w

With reference to ancient South India, Korkai, Poompuhar and Muchiri were well known as

capital cities

ports

centres of iron-and-steel making

shrines of Jain Tirthankaras

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Option B is correct.

Korkai, Poompuhar, and Muchiri were famous port cities in ancient South India, particularly important during the Sangam age for maritime trade with foreign entities, including the Roman Empire.

Korkai was a major port city of the Pandyas on the east coast, known for its pearl fishery. Poompuhar (also known as Kaveripattinam) was the principal port of the Cholas, located at the mouth of the Kaveri river on the east coast, and was a bustling center of trade. Muchiri (or Muziris) was a significant port on the west coast, controlled by the Cheras, playing a crucial role in trade with the Roman world, exchanging spices, pearls, gems, etc., for gold and other goods. While these cities might have had other aspects (like nearby capitals or craft centers), they were primarily renowned as major ports facilitating extensive trade networks.

46. With reference to ancient India, consider the following statements :

With reference to ancient India, consider the following statements :

1. The concept of Stupa is Buddhist in origin.
2. Stupa was generally a repository of relics.
3. Stupa was a votive and commemorative structure in Buddhist tradition.

How many of the statements given above are correct?

Only one

Only two

All three

None

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Option B is correct.

While the concept of a burial mound structure existed before Buddhism, the Stupa as a distinct religious architectural form, primarily used as a reliquary for relics of the Buddha and other important figures and as a focus for devotion and commemoration within the Buddhist tradition, developed with Buddhism.

Statement 1 is debatable depending on the interpretation of “concept of Stupa”. If it refers to the basic idea of a mound, it existed in pre-Buddhist burial practices. However, if it refers to the specific religious structure central to Buddhism, then its origin is within Buddhism. Given statements 2 and 3, which are definitively correct descriptions of Buddhist stupas, statement 1 is likely intended to be interpreted in the latter sense or is slightly inaccurate. Let’s evaluate the other two.
Statement 2 is correct. Stupas were fundamentally designed as repositories for relics of the Buddha (Sariraka relics) or his prominent disciples, or items associated with them (Paribhoga relics). This was a central purpose.
Statement 3 is correct. Stupas were also built as votive offerings to gain merit and as commemorative structures marking sites associated with the Buddha’s life or other significant events/individuals in Buddhist history.
Considering that 2 and 3 are definitely correct and describe the core function and significance of Buddhist stupas, and statement 1 is potentially misleading as the basic mound concept predates Buddhism, only statements 2 and 3 are correct in the context of describing the Buddhist Stupa.

47. In which one of the following regions was Dhanyakataka, which flourish

In which one of the following regions was Dhanyakataka, which flourished as a prominent Buddhist centre under the Mahasanghikas, located?

Andhra

Gandhara

Kalinga

Magadha

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Option A is correct.

Dhanyakataka, also known as Amaravati, was a prominent city and a significant Buddhist center located in the Andhra region of ancient India. It flourished under the patronage of the Satavahanas and later the Ikshvakus and was associated with the Mahasanghika school of Buddhism, known for its famous stupa.

Dhanyakataka was situated on the banks of the Krishna River in present-day Andhra Pradesh. It was a major urban, religious, and trade center. The Great Stupa at Amaravati is renowned for its exquisite sculptures illustrating Buddhist themes. While Gandhara (in the northwest), Kalinga (modern Odisha), and Magadha (modern Bihar) were also significant regions with Buddhist connections at various times, Dhanyakataka’s location is firmly established in the Andhra region.

48. With reference to the Indian economy, consider the following statement

With reference to the Indian economy, consider the following statements:

1. A share of the household financial savings goes towards government borrowings.
2. Dated securities issued at market-related rates in auctions form a large component of internal debt.

Which of the above statements is/are correct?

1 only

2 only

Both 1 and 2

Neither 1 nor 2

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Option C is correct.

Government borrowings in India are primarily financed by domestic savings, a significant portion of which comes from households, either directly or indirectly through financial intermediaries. Dated securities issued through market auctions are a major tool for the government to raise these funds and constitute a large part of its internal debt.

Statement 1 is correct. Household financial savings deposited in banks, invested in mutual funds, insurance, or provident funds are channeled into the financial system. Banks and other financial institutions, which hold a large pool of these savings, are major subscribers to government securities (G-Secs) issued for government borrowing. Thus, a significant portion of household financial savings indirectly contributes to government borrowing.
Statement 2 is correct. The Indian government’s internal debt consists mainly of market borrowings (through the issuance of dated securities and treasury bills), as well as funds raised through small savings schemes and state provident funds. Dated securities, issued through auctions at market-related rates, form the largest component of the central government’s internal debt.

49. With reference to the expenditure made by an organisation or a company

With reference to the expenditure made by an organisation or a company, which of the following statements is/are correct?

1. Acquiring new technology is capital expenditure.
2. Debt financing is considered capital expenditure, while equity financing is considered revenue expenditure.

Select the correct answer using the code given below:

1 only

2 only

Both 1 and 2

Neither 1 nor 2

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Option A is correct.

Capital expenditure (Capex) is an investment in assets that will provide long-term benefits to an organization, typically for more than one accounting period. Revenue expenditure provides benefits only in the current period.

Statement 1 is correct. Acquiring new technology, such as purchasing machinery, software, or investing in R&D that leads to patents or processes, is considered capital expenditure because it creates a long-term asset or enhances future productivity and efficiency for the organization beyond the current financial year.
Statement 2 is incorrect. Debt financing (taking loans) and equity financing (issuing shares) are methods of raising funds for a company. They are balance sheet transactions (affecting liabilities and equity). The funds raised might be used for either capital expenditure (buying assets) or revenue expenditure (paying salaries, rent, etc.). The financing method itself (debt or equity) is not classified as capital or revenue *expenditure*.

50. Which one of the following situations best reflects “Indirect Transfer

Which one of the following situations best reflects “Indirect Transfers” often talked about in media recently with reference to India?

An Indian company investing in a foreign enterprise and paying taxes to the foreign country arising out of its investment

A foreign company investing in India and paying taxes to the country of its base on the profits arising out of its investment

An Indian company purchases tangible assets in a foreign country and sells such assets after their value increases and transfers the proceeds to India

A foreign company transfers shares and their substantial value derive from assets located in India

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Option D is correct.

“Indirect Transfer” refers to the transfer of ownership of shares or interests in a foreign entity, where the value of that foreign entity is primarily derived from assets located in India. This allows for taxing gains arising from such transfers within India.

This concept became prominent in India, particularly in the context of the Vodafone tax dispute. In that case, a foreign company (Vodafone) acquired shares of another foreign company (Hutchison), which indirectly controlled an Indian telecommunications company. The Indian government amended tax laws to clarify that gains from the transfer of shares of a foreign company would be taxable in India if those shares derived their value substantially from assets located in India.
Options A, B, and C describe direct investments or transfers of tangible assets or profits in a straightforward manner, which are taxed based on source rules or residency rules but do not fit the definition of an ‘indirect transfer’ involving a foreign entity whose value is intrinsically linked to underlying Indian assets.