191. Which of the statements given below is/are correct ? 1. In India, th

Which of the statements given below is/are correct ?

  • 1. In India, the provisions of General Anti-Avoidance Rule (GAAR) will be implemented with effect from 1 April 2015
  • 2. The provisions of GAAR were aimed at checking tax avoidance by overseas investors

Select the correct answer using the code given below :

[amp_mcq option1=”1 only” option2=”2 only” option3=”Both 1 and 2″ option4=”Neither 1 nor 2″ correct=”option2″]

This question was previously asked in
UPSC CAPF – 2014
Statement 1 is incorrect. The General Anti-Avoidance Rule (GAAR) was introduced in the Finance Act, 2012, with an initial proposed date of implementation from 1 April 2014. However, its implementation was postponed based on recommendations from the Shome Committee. The Finance Act, 2015, deferred the implementation of GAAR to 1 April 2017. Therefore, it was not implemented with effect from 1 April 2015.
Statement 2 is correct. While GAAR is applicable to all taxpayers (both residents and non-residents) engaging in tax avoidance arrangements, a significant part of the concern it aimed to address was tax avoidance by overseas investors structuring their investments or transactions in India to exploit tax treaties or other loopholes. Thus, checking tax avoidance by overseas investors was indeed one of the aims of the GAAR provisions.
– GAAR implementation date: 1 April 2017.
– GAAR’s purpose: Counter aggressive tax planning and arrangements whose main purpose is to obtain a tax benefit.
– GAAR applies to: Any taxpayer (resident or non-resident).
GAAR empowers tax authorities to deny tax benefits arising from arrangements considered impermissible avoidance arrangements. An arrangement is considered impermissible if its main purpose is to obtain a tax benefit and it lacks commercial substance, creates rights/obligations not ordinarily created, or involves transactions that are not at arm’s length. Concerns were raised by foreign investors about the potential for discretionary application of GAAR, which led to the deferral of its implementation.

192. Which one among the following is not true of the Brahmo Samaj ?

Which one among the following is not true of the Brahmo Samaj ?

[amp_mcq option1=”It considered Vedic scriptures as infallible” option2=”It opposed idolatry” option3=”It emphasized the worship of one God” option4=”It emphasized the worship of God without the mediation of priests” correct=”option1″]

This question was previously asked in
UPSC CAPF – 2014
The Brahmo Samaj, founded by Raja Ram Mohan Roy and further developed by figures like Debendranath Tagore and Keshub Chandra Sen, was a reformist movement that rejected the infallibility of scriptures, including the Vedas. While drawing inspiration from various religious texts, including the Upanishads, they emphasized reason, conscience, and intuition over blind faith in scriptural authority. Statements B, C, and D are true of the Brahmo Samaj: it strongly opposed idolatry, advocated for the worship of a single, formless God (monotheism), and rejected the need for priestly mediation in worship, emphasizing direct communion with God.
Brahmo Samaj was a monotheistic reform movement.
It opposed idolatry and the caste system.
It rejected priestly mediation in worship.
It did not consider any scripture, including the Vedas, as infallible.
The Brahmo Samaj played a significant role in the Bengal Renaissance and social reform movements in India. It sought to synthesize the core tenets of various religions while advocating for social justice, women’s rights, and rationalism. The rejection of scriptural infallibility was a key departure from orthodox Hindu traditions.

193. The major cleavage in global human rights discourse has been between :

The major cleavage in global human rights discourse has been between :

[amp_mcq option1=”religious rights v. civil rights” option2=”national rights v. minority rights” option3=”gender rights v. equal rights” option4=”civil and political rights v. economic, social and cultural rights” correct=”option4″]

This question was previously asked in
UPSC CAPF – 2014
The major cleavage in global human rights discourse has historically been the debate and differing emphasis placed on civil and political rights versus economic, social, and cultural rights. Civil and political rights (such as the right to life, liberty, freedom of speech, right to vote) were often prioritized by Western liberal democracies, while economic, social, and cultural rights (such as the right to work, education, healthcare, adequate standard of living) were often championed by socialist states and developing countries. This led to debates about their universality, indivisibility, and priorities, forming a significant divide in the human rights discourse, particularly evident during the Cold War era.
Civil and political rights (First Generation Rights) include freedoms and participation in government.
Economic, social, and cultural rights (Second Generation Rights) relate to social and economic security and well-being.
The perceived tension and differing priorities between these two sets of rights have been a major point of contention.
International human rights law, as reflected in the Universal Declaration of Human Rights (UDHR) and the two major Covenants (ICCPR and ICESCR), aims to treat all rights as universal, indivisible, interdependent, and interrelated. However, the historical and ongoing debates about their implementation and prioritization highlight the cleavage.

194. The Economic Advisory Council to the Prime Minister (PMEAC) in India h

The Economic Advisory Council to the Prime Minister (PMEAC) in India has recommended phased dilution of Government stake in Public Sector Banks from :

[amp_mcq option1=”74% to 56%” option2=”58% to 51%” option3=”58% to 49%” option4=”51% to 49%” correct=”option4″]

This question was previously asked in
UPSC CAPF – 2014
Around 2014, the Economic Advisory Council to the Prime Minister (PMEAC) under C. Rangarajan had indeed recommended phased reduction of the government’s stake in Public Sector Banks (PSBs). A key aspect of these recommendations was to eventually bring down the government’s shareholding below the 51% mark to 49%, which would effectively dilute government’s majority control while still maintaining a significant stake. The recommendation was often cited as a move towards greater autonomy for PSBs and better access to capital markets. The specific target range mentioned in various reports of the PMEAC recommendations from that period aligns with bringing the stake down from majority holding (effectively anything above 50%, often cited as minimum 51% for control) to a minority holding of 49%.
PMEAC recommended reducing government stake in PSBs.
The recommendation aimed at diluting government control and increasing autonomy.
The target percentage for dilution was proposed to go below 51%.
A frequently cited figure for the target was 49%.
This recommendation was part of broader suggestions for financial sector reforms aimed at strengthening PSBs, improving their governance, and facilitating their access to capital. Diluting government stake below 51% would technically remove the government’s direct majority control, changing the nature of ownership and governance, although the government would still remain the single largest shareholder.

195. Which one among the following was/were the motive/motives behind Muham

Which one among the following was/were the motive/motives behind Muhammad Bin Tughlaq’s transfer of capital from Delhi to Daulatabad ?

  • 1. The shift to Daulatabad would give him a chance to establish control over Deccan and Gujarat
  • 2. It would provide access to the Western and Southern ports
  • 3. It would protect him from direct Mongol invasion from the North-Western frontier

Select the correct answer using the code given below :

[amp_mcq option1=”1 and 2 only” option2=”2 and 3 only” option3=”1 and 3 only” option4=”1, 2 and 3″ correct=”option4″]

This question was previously asked in
UPSC CAPF – 2014
All three statements represent plausible and commonly cited reasons behind Muhammad Bin Tughlaq’s decision to transfer his capital from Delhi to Devagiri (renamed Daulatabad) in 1327. Daulatabad’s central location provided a strategic advantage for controlling the vast and expanding Tughlaq empire, especially the Deccan and southern regions, aligning with statement 1. Proximity to the Western and Southern ports (like Cambay) would facilitate trade and access to resources, supporting statement 2. Moving the capital away from Delhi also offered increased security from the frequent Mongol invasions that threatened the northwestern frontiers of the Sultanate, supporting statement 3. While the move ultimately proved difficult and unpopular, leading to the capital’s return to Delhi, these three motives are widely accepted by historians as factors influencing the decision.
Daulatabad was centrally located for controlling the expanded Tughlaq Empire.
Its location provided better access to southern regions and coastal trade.
Moving the capital away from Delhi offered protection from Mongol invasions.
Muhammad Bin Tughlaq’s reign is known for several ambitious but often poorly executed administrative experiments, including the transfer of capital and the introduction of token currency. While the strategic logic behind the move to Daulatabad was sound in theory, practical difficulties, the vast distance, and the forced migration of the population led to immense suffering and the eventual abandonment of the project.

196. Which of the following is/are correct regarding the office of Governor

Which of the following is/are correct regarding the office of Governor in India ?

  • 1. One Governor can act as Governor of more than one State
  • 2. The Governor has the power to grant pardons, reprieves, remission of punishment to persons convicted under the State Law
  • 3. The Governor is appointed by the President on the recommendation of the Chief Minister of the respective State

Select the correct answer using the code given below :

[amp_mcq option1=”1 and 2 only” option2=”1, 2 and 3″ option3=”2 and 3 only” option4=”1 only” correct=”option1″]

This question was previously asked in
UPSC CAPF – 2014
Statement 1 is correct. The 7th Constitutional Amendment Act of 1956 added a proviso to Article 153 stating that “nothing in this article shall prevent the appointment of the same person as Governor for two or more States.” Statement 2 is correct. Article 161 of the Constitution grants the Governor the power to grant pardons, reprieves, respites or remissions of punishment or to suspend, remit or commute the sentence of any person convicted of any offence against any law relating to a matter to which the executive power of the State extends. Statement 3 is incorrect. Article 155 states that the Governor of a State shall be appointed by the President by warrant under his hand and seal. There is no constitutional provision requiring the President to appoint the Governor on the recommendation of the Chief Minister of the respective State. The Governor is appointed by the President, effectively on the advice of the Union government.
A single person can be appointed Governor of multiple states (Article 153 Proviso).
The Governor has pardoning power under State Law (Article 161).
The Governor is appointed by the President (Article 155), not on the recommendation of the state’s Chief Minister.
The office of the Governor is a constitutional office that serves as the representative of the Union government in the state. The appointment process has sometimes been a subject of debate regarding centre-state relations and the independence of the Governor’s office.

197. Which of the statements given below is/are correct ? 1. For the mar

Which of the statements given below is/are correct ?

  • 1. For the marketing year 2014 – 2015, the minimum support price (MSP) for wheat in India has been fixed at Rs. 1,400 / quintal
  • 2. MSP is the rate at which the government sells the grains through the fair price shops

Select the correct answer using the code given below :

[amp_mcq option1=”1 only” option2=”2 only” option3=”Both 1 and 2″ option4=”Neither 1 nor 2″ correct=”option1″]

This question was previously asked in
UPSC CAPF – 2014
Statement 1 is correct. For the marketing season 2014-2015 (which corresponds to the Rabi crops harvested in 2014, including wheat), the Minimum Support Price (MSP) for wheat was fixed by the government at Rs. 1,400 per quintal. Statement 2 is incorrect. MSP is the price at which the government *purchases* crops from farmers to protect them from market price fluctuations. The government sells food grains through fair price shops under the Public Distribution System (PDS) at *subsidised* issue prices, which are much lower than the MSP.
MSP is a procurement price set by the government to buy from farmers.
The government sells food grains through fair price shops at subsidised prices.
The MSP for wheat for the 2014-15 marketing season was Rs. 1400/quintal.
The MSP is announced by the government based on the recommendations of the Commission for Agricultural Costs and Prices (CACP). The PDS is a system for distributing subsidised food and non-food items to India’s poor.

198. Which of the following statements is/are correct ? 1. Humayun inven

Which of the following statements is/are correct ?

  • 1. Humayun invented Taj-i-izzat
  • 2. Taj-i-izzat was a head gear, composed of a cap and a wrapping cloth

Select the correct answer using the code given below :

[amp_mcq option1=”1 only” option2=”2 only” option3=”Both 1 and 2″ option4=”Neither 1 nor 2″ correct=”option3″]

This question was previously asked in
UPSC CAPF – 2014
Both statements are correct. Historical sources indicate that the Mughal Emperor Humayun, known for his eclectic interests including astrology and organizing his courtly life, introduced a specific form of headgear called ‘Taj-i-izzat’ (crown of honour). This headgear was indeed composed of a cap (kulah) around which a piece of cloth (dastar) was wrapped. This was part of his efforts to structure and symbolize the hierarchy and dignity of his court.
Humayun was known for introducing specific courtly practices and attire.
‘Taj-i-izzat’ was a type of headgear introduced by Humayun.
It consisted of a cap and a wrapping cloth.
Humayun’s reign was marked by significant challenges, including exile, but he was also a patron of arts and culture, and interested in various sciences and rituals. The introduction of specific attire like the ‘Taj-i-izzat’ was part of his attempts to create a distinct identity and order within his court.

199. Which of the following are related to Right to Equality under the prov

Which of the following are related to Right to Equality under the provisions of Articles 14 – 18 of the Constitution of India ?

  • 1. Prohibition of discrimination on grounds of religion, race, caste, sex or place of birth
  • 2. Equality of opportunity in matters of public employment
  • 3. Educational and cultural rights to minorities
  • 4. Abolition of untouchability

Select the correct answer using the code given below :

[amp_mcq option1=”1, 2 and 3″ option2=”3 and 4″ option3=”1, 2 and 4″ option4=”1 and 2 only” correct=”option3″]

This question was previously asked in
UPSC CAPF – 2014
The Right to Equality is enshrined in Articles 14 to 18 of the Constitution of India. Statement 1 refers to Article 15 (Prohibition of discrimination on grounds of religion, race, caste, sex or place of birth). Statement 2 refers to Article 16 (Equality of opportunity in matters of public employment). Statement 4 refers to Article 17 (Abolition of Untouchability). All three of these are specifically included within Articles 14-18. Statement 3, concerning the educational and cultural rights of minorities, is covered under Articles 29 and 30, which fall under the Right to Freedom of Religion and Cultural and Educational Rights, respectively, not the Right to Equality (Articles 14-18).
Article 14: Equality before law and equal protection of laws.
Article 15: Prohibition of discrimination.
Article 16: Equality of opportunity in public employment.
Article 17: Abolition of Untouchability.
Article 18: Abolition of titles.
Articles 29 & 30 deal with cultural and educational rights, including for minorities.
The Right to Equality is a fundamental right that forms the bedrock of the Indian democratic system, ensuring fairness and equal treatment for all citizens before the law and in public life, while also allowing for affirmative action (reservations) to address historical disadvantages.

200. Consider the following statements : 1. The Presidency of the Council

Consider the following statements :

  • 1. The Presidency of the Council of European Union rotates among the Member States every six months
  • 2. Italy became the President of the European Union for six months since 1 January 2014

Which of the statements given above is/are correct ?

[amp_mcq option1=”1 only” option2=”2 only” option3=”Both 1 and 2″ option4=”Neither 1 nor 2″ correct=”option1″]

This question was previously asked in
UPSC CAPF – 2014
Statement 1 is correct as the Presidency of the Council of the European Union rotates among the Member States every six months according to a predetermined order. Statement 2 is incorrect because while Italy did hold the Presidency in 2014, it was during the second half of the year, from 1 July 2014 to 31 December 2014. The Presidency for the first half of 2014 (1 January – 30 June) was held by Greece.
The Council of the European Union Presidency rotates every six months.
The rotation order is determined years in advance.
In 2014, Greece held the Presidency in the first half, and Italy in the second half.
The country holding the Presidency chairs meetings at every level in the Council, helping to ensure the continuity of the EU’s work in the Council. It also represents the Council in relations with other EU institutions, such as the European Parliament and the European Commission.