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UPSC Daily Current Affairs 14 February 2025


1) Chabahar Port: A Strategic Contention

GS 2: International Relations: Chabahar Port

Why is it in the news?

  • In his renewed focus on Iran, U.S. President Donald Trump issued the Presidential National Security Memorandum (PNSM-2), branding Iran as the “world’s leading state sponsor of terror.”
  • However, what caught India’s attention was the specific mention of Chabahar Port, a critical trade route for India to Iran, Afghanistan, and Central Asia. Given its minimal trade compared to Iran’s main Bandar Abbas port, its inclusion in Trump’s memo raised concerns in New Delhi.

A Critical Analysis

India’s Strategic Investment in Chabahar

  • The concept of Chabahar as a major trade hub date back over 50 years, but its real development began in the past two decades. India’s interest in the port stems from the need for an alternative trade route bypassing Pakistan, particularly Karachi port.
  • Chabahar not only provides a direct sea route from India’s west coast but also supports India’s infrastructure efforts in Afghanistan, including the Zaranj-Delaram highway built in 2009. Over time, the port emerged as a counterbalance to Pakistan’s China-backed Gwadar port.
  • China, too, showed interest in Chabahar, signing a 25-year cooperation agreement in 2021 with potential investments of $300 billion.

U.S. Policy Shift and India’s Stake

  • Between 2010 and 2015, the U.S. encouraged India’s engagement with Iran, including energy contracts and investments in Chabahar’s Shahid Beheshti terminal.
  • India even planned a rail link from Chabahar to the Afghan border, aligning with U.S. efforts to bring Iran into the international fold under the Joint Comprehensive Plan of Action (JCPOA). This led to a trilateral agreement between India, Iran, and Afghanistan in 2016 for Chabahar’s development.
  • However, the landscape changed drastically with Donald Trump’s election in 2016. He withdrew from the JCPOA, reinstating sanctions on countries trading with Iran. India complied by halting Iranian oil imports in 2018 but worked to keep its Chabahar project afloat.

Waivers and Continued Investment

  • In November 2018, the Trump administration granted waivers under the Iran Freedom and Counter-Proliferation Act (IFCA 144(f)), exempting consignments for humanitarian aid and Afghanistan’s reconstruction from sanctions.
  • This allowed India to continue its investments in Chabahar, but delays due to other sanctions led Iran to remove India from the railway project.
  • Despite setbacks, India’s trade through Chabahar grew significantly between 2018 and 2024, with an IGPL subsidiary managing operations. The port handled over 90,000 TEUs of container traffic, delivered 2.5 million tonnes of wheat and other aid to Afghanistan, and supplied 40,000 litres of pesticides to Iran.
  • Following the Taliban’s takeover of Afghanistan, India leveraged Chabahar to maintain diplomatic ties through humanitarian assistance.

India’s Long-Term Commitment

  • India’s commitment to Chabahar continued despite challenges. By May 2024, during India’s election season, the government sent Shipping Minister to Tehran to sign a 10-year agreement, committing $120 million for port equipment and a $250 million credit window.
  • Further, the External Affairs Minister underscored India’s goal of linking Chabahar to the International North-South Transport Corridor (INSTC) for enhanced trade with Central Asia and Russia. The Biden administration cautioned India about potential sanctions risks but did not take any concrete action.

Trump’s Renewed Pressure and India’s Response

  • Trump’s latest memo, however, brings Chabahar back into focus, instructing Secretary of State to review and possibly revoke waivers that provide Iran with economic relief, including those linked to Chabahar.
  • The key concern now is what concessions Trump might demand, as Chabahar once again becomes a focal point of U.S.-India-Iran geopolitics.

2) AI in Breast Cancer Screening: A Breakthrough for Early Detection in India

GS 3: Science and Technology: Detecting Breast Cancer

Why is it in the news?

  • A recent study published in The Lancet highlights how artificial intelligence (AI) can assist radiologists in detecting breast cancer at early stages, including aggressive types.
  • The study, conducted in Sweden, involved screening over one lakh women under the national screening program. AI-assisted screening not only improved early detection rates but also significantly reduced the workload of radiologists.
  • With India accounting for 6% of all breast cancer cases among women and facing a shortage of trained radiologists, such technology could help bridge critical gaps in diagnosis.

Findings of the Study

  • The study included women aged 40 to 74, with their mammograms analyzed by at least two radiologists for confirmation. AI assigned risk scores from 1 to 10, with 1-7 categorized as low risk, 8-9 as intermediate, and 10 as high risk.
  • Cases with low to intermediate risk were reviewed by one radiologist, while high-risk cases underwent double reading. The AI-assisted method detected 6.4 cases per 1,000 women, compared to 5 per 1,000 in standard screening.
  • Additionally, AI-assisted screening identified 270 cases of invasive cancer, while traditional methods detected 217 cases. Despite the increased detection rate, false positives did not rise significantly, and radiologists’ workload was reduced by 44.2%.

Significance of AI in Breast Cancer Screening

  • Breast cancer remains one of the most common cancers in women worldwide, with mammography playing a crucial role in reducing mortality. While the study has not yet confirmed whether AI-assisted screening can further reduce mortality, it has demonstrated that AI can detect cancer at earlier stages.
  • In India, AI can help standardize cancer diagnosis and mitigate human errors in reporting, ensuring uniform detection across various healthcare settings. However, a key challenge is the need for an Indian-specific dataset, as breast cancer patterns in India differ from those in Western countries.

Challenges in Breast Cancer Treatment in India

  • India faces a significant burden of breast cancer, with nearly 98,000 deaths annually, according to the Global Cancer Observatory. Indian women are more likely to develop breast cancer about a decade earlier than their Western counterparts, with the most common age group being 40-50 years.
  • AI may help reduce diagnostic errors, though it is unlikely to enhance mammogram sensitivity. Another challenge is that mammography is most effective for women above 50, making early detection in younger patients difficult.
  • Additionally, India sees a higher prevalence of aggressive breast cancers such as triple-negative and HER2-positive cancers, which are harder to treat due to their rapid progression.

AI-Based Technologies in India

  • India has also been developing AI-driven screening solutions, such as Thermalytix, an indigenous AI-based test that was recently trialled in Punjab. Unlike mammography, Thermalytix analyzes minute temperature variations in the breast to assess cancer risk.
  • The device is portable, cost-effective, and requires minimal infrastructure, making it more accessible in rural areas.
  • In a study covering over 15,000 women across 183 locations, Thermalytix classified 460 women as high-risk, with 268 undergoing further imaging and 27 confirmed cases of cancer. These results indicate the potential for AI-driven solutions to improve breast cancer screening in India.
  • By integrating AI-based screening tools, India could enhance early detection, reduce diagnostic workload, and improve access to breast cancer care, especially in underserved regions. However, efforts must be made to develop localized AI models that account for India’s unique cancer patterns.

3) Crisis in the Democratic Republic of Congo: The M23 Rebellion and Regional Tensions

GS 2: International Relations: Conflict in DRC

Why is it in the news?

  • The Democratic Republic of Congo (DRC) is facing renewed conflict as the M23 militia, backed by Rwanda, has captured the resource-rich city of Goma, which lies on the border between the two countries.
  • The conflict, which began in January, has resulted in over 2,900 deaths, displaced nearly 700,000 people, and caused widespread destruction. The rebels are now advancing towards Bukavu, the capital of South Kivu province, another mineral-rich region in eastern DRC.

Historical Context of the Region

  • The crisis in eastern DRC is often linked to the 1994 Rwandan genocide, but ethnic tensions between Hutus and Tutsis date back to colonial times.
  • Under German and Belgian rule, Rwanda was governed through a Tutsi monarchy, with Tutsis occupying administrative positions. This created resentment among the Hutu majority, leading to a revolution in 1959, which resulted in the deaths of 20,000 Tutsis and the exile of King Kigeli V.
  • The Hutus consolidated power with elections in 1960, and Rwanda became independent in 1962 under President Grégoire Kayibanda.

The Rwandan Genocide and Its Aftermath

  • Tutsi persecution under Hutu rule led to the formation of the Rwandan Patriotic Front (RPF), a Tutsi rebel group that launched a civil war in 1990. The conflict escalated in April 1994 when an aircraft carrying Rwanda’s Hutu President Juvenal Habyarimana was shot down.
  • In response, the Rwandan military and the Hutu militia Interahamwe launched a genocide, killing nearly 800,000 Tutsis and moderate Hutus over 100 days. The RPF, led by Paul Kagame, ended the genocide in July 1994. Kagame became Rwanda’s President in 2000 and has remained in power since.

Impact of the Genocide on DRC

  • Following the genocide, around two million Hutus, including those responsible for the killings, fled to eastern DRC (then Zaire). This led to the formation of several armed groups, including the Democratic Forces for the Liberation of Rwanda (FDLR), which claims to fight for Hutus, and the M23, which claims to represent Tutsis.
  • Rwanda invaded DRC twice—first in 1996 and again in 1998. The First Congo War (1996) resulted in the overthrow of long-time ruler Mobutu Sese Seko and the renaming of Zaire as the Democratic Republic of Congo.
  • The Second Congo War (1998) erupted when DRC’s President Laurent-Désiré Kabila turned against Rwanda and Uganda. This war involved nine countries and 25 armed groups, killing five million people before ending in 2003.

Who Are the M23 Rebels?

  • The M23, or Mouvement du 23 Mars, was formed in 2012 by soldiers who had broken away from the Congolese Army. The group emerged from the National Congress for the Defence of the People (CNDP), a Tutsi-led militia that had fought the DRC government between 2006 and 2009.
  • Under a 2009 agreement, CNDP fighters were supposed to be integrated into the Congolese Army, but dissatisfaction led to the formation of M23.
  • The group, led by Sultani Makenga, first captured Goma in 2012 but retreated after diplomatic pressure. It resurfaced in 2022, claiming that the government failed to uphold the agreement. The UN has accused M23 of war crimes.

Ethnic Conflict or Resource War?

  • While ethnic tensions play a significant role in the conflict, control over mineral resources is also a key factor. Eastern DRC is rich in minerals, particularly Coltan, an ore used in manufacturing electronic devices.
  • The region supplies nearly 40% of the world’s Coltan. Goma, a major transport and trading hub, is strategically important for M23 and other groups seeking control over these resources.

Regional Reactions to the Crisis

  • DRC President Félix Tshisekedi has called the fall of Goma “an act of war.” His position is weakened following a disputed election in 2023. Rwandan President Paul Kagame, while denying direct involvement with M23, has made statements suggesting the group should be part of peace talks. Rwanda’s interest lies in protecting the Tutsi population in DRC and preventing further regional instability.
  • Burundi, a Hutu-majority country, has warned Rwanda against further advances, fearing the conflict could spread to its territory. President Evariste Ndayishimiye stated that “if Rwanda continues its conquests, war will come to Burundi.”
  • Uganda, meanwhile, has taken a neutral stance, supporting Congolese troops against militants linked to the Islamic State while allowing M23 to use its territory as a base, according to UN reports.

Conclusion

  • The ongoing crisis in DRC is a complex mix of ethnic conflict, historical grievances, and competition over valuable resources. With multiple regional players involved and a long history of violence, finding a sustainable solution remains a major challenge.
  • The capture of Goma by M23 has further destabilized the region, raising concerns of renewed large-scale conflict in Central Africa.

4) Malaria Vaccination: Challenges and the Road to Elimination

GS 3: Science and Technology: Eliminating Malaria

Why is it in the news?

  • The WHO recently declared Georgia as the 45th country to eliminate malaria, marking a significant achievement. However, malaria persists despite decades of global efforts, causing over 240 million cases and more than 600,000 deaths annually.
  • The struggle to control malaria stems from the parasite’s complex biology and the limited effectiveness of vaccines compared to those for viral diseases.

An Analysis

Historical Milestones in Malaria Research

  • The discovery of malaria’s transmission followed a fragmented path. Initially, it was believed to be caused by miasma or foul air.
  • In 1880, Alphonse Laveran identified the Plasmodium parasite, proving malaria was caused by a living organism. Patrick Manson later hypothesized that mosquitoes played a role in transmission, but it was Giovanni Grassi who confirmed that only female Anopheles mosquitoes carried the parasite.
  • The final breakthrough came in 1897 when Ronald Ross in India demonstrated that Plasmodium completed its life cycle in mosquitoes, proving they were malaria’s vectors.
  • While this discovery had scientific significance, it also enabled European colonial expansion into malaria-endemic regions, reinforcing colonial rule rather than alleviating the suffering of affected populations.

Complexity of the Malaria Parasite

  • Understanding the Plasmodium life cycle is crucial to recognizing the difficulties in vaccine development. The parasite is injected into the bloodstream by an infected Anopheles mosquito, initially targeting the liver where it multiplies undetected.
  • It later invades red blood cells, causing fever and chills, and some parasites develop into sexual forms that are taken up by mosquitoes, completing the cycle.
  • Unlike viruses, which consist of simple genetic material, Plasmodium is a complex eukaryotic organism with multiple developmental stages, each featuring different surface antigens. It employs antigenic variation, frequently changing its surface proteins to evade immune detection.
  • Additionally, its intracellular nature allows it to hide within liver cells and RBCs, making it difficult for the immune system to mount an effective long-term response. The parasite’s ability to evolve resistance further complicates vaccine development, as it continuously adapts to immune pressure and medical interventions.

Malaria Vaccines: Progress and Limitations

  • The RTS,S malaria vaccine, developed over 60 years, was the first to receive WHO approval for large-scale use in endemic regions. It targets the liver stage of Plasmodium by inducing an immune response against the circumsporozoite protein (CSP) found on sporozoites.
  • However, its efficacy is limited, reducing malaria cases by only 36% after four doses over four years in children. This is significantly lower than the 90-95% efficacy of vaccines for diseases like measles. Moreover, RTS,S requires multiple doses, making distribution and coverage challenging in resource-limited regions.
  • To address these limitations, researchers are developing second-generation malaria vaccines. The R21/Matrix-M vaccine, which enhances the immune response with a stronger adjuvant, has shown 77% efficacy over 12 months.
  • The PfSPZ vaccine, a whole-parasite vaccine, uses attenuated sporozoites to stimulate immunity against the liver stage. RH5-based vaccines target the blood stage by preventing Plasmodium from invading red blood cells, while transmission-blocking vaccines aim to stop the spread by preventing mosquitoes from becoming carriers.

Underfunding of Malaria Research

  • Despite the global burden of malaria, research has long suffered from underfunding. Since malaria primarily affects low-income countries in Africa and parts of South Asia, financial support for vaccine development and healthcare infrastructure remains limited.
  • The availability of treatments has also reduced the urgency for a vaccine. Additionally, the complexity of the Plasmodium parasite discourages pharmaceutical companies from investing in malaria vaccine research due to high costs and uncertain returns.
  • Climate change is now altering mosquito habitats, increasing malaria transmission risks in new areas. An effective malaria control strategy must combine improved vaccines, mosquito control measures, and better treatment options.
  • While the road to a malaria-free world remains long, sustained investment and innovation can make elimination a reality.

 

5) Paris AI Action Summit: India’s Vision for Ethical and Inclusive AI

GS 3: Science and Technology: AI Role in governance, economy, and global cooperation

Why is it in the news?

  • Prime Minister Narendra Modi co-chaired the third edition of the AI Action Summit in Paris, highlighting India’s commitment to ethical and sustainable AI development. The summit focused on AI’s role in governance, economy, and global cooperation.

Paris AI Action Summit: Objectives and Themes

  • The summit emphasized sustainable AI growth, energy efficiency, and global AI governance.

Key objectives included:

1) Ensuring independent, safe, and reliable AI access for all users.

2) Promoting environmentally friendly AI with lower energy demands.

3) Strengthening inclusive and effective AI governance worldwide.

The discussions centred around five key themes:

1) Public Service AI – Enhancing AI-driven governance and services.

2) Future of Work – Addressing AI’s impact on employment and skills.

3) Innovation and Culture – Fostering AI-driven creativity and technological advancements.

4) Trust in AI – Ensuring transparency, security, and fairness in AI systems.

5) Global AI Governance – Establishing global AI standards and frameworks.

India’s Perspective and Initiatives

AI for Global Good

  • India highlighted AI’s transformative potential in key sectors such as healthcare, education, and agriculture. It emphasized AI’s role in achieving the UN Sustainable Development Goals (SDGs) through inclusive and accessible technology.

Five Pillars for Responsible AI Development

PM Modi outlined a five-point agenda to ensure ethical AI growth:

1) Global AI Collaboration – Pooling global resources and talent for AI innovation.

2) Open-Source AI Systems – Encouraging transparency and accessibility.

3) Unbiased Datasets – Ensuring high-quality data for AI training.

4) Democratizing AI – Promoting people-centric AI applications.

5) Addressing AI Risks – Combating cybersecurity threats, disinformation, and deepfakes.

Addressing Job Loss Concerns

  • India acknowledged the concerns regarding AI-induced job displacement but highlighted how past technological revolutions have historically transformed, rather than eliminated, employment opportunities.
  • It stressed the importance of skilling and reskilling initiatives to prepare the workforce for an AI-driven future.

Significance for India

1) Global AI Landscape: With increasing competition in AI, particularly between the West and China, the summit provided India and France an opportunity to showcase their soft power in this crucial field.

2) Strategic Partnerships: The summit reinforced Indo-French collaboration in AI and emerging technologies, strengthening India’s position in global AI policymaking.

Way Forward

  • India is developing a Large Language Model (LLM) customized to its linguistic and cultural diversity. The public-private partnership model aims to provide affordable computing power for startups and researchers.
  • The IndiaAI Mission supports AI research and development through initiatives such as subsidized access to GPU clusters for AI training and funding for AI-driven projects in critical sectors.

Conclusion

  • The Paris AI Action Summit reinforced India’s commitment to ethical, sustainable, and inclusive AI development. As AI transforms industries, India’s strategic investments in education, governance, and innovation will shape its global role in AI leadership.
India-France Joint Statement

1) Indo-Pacific Cooperation

·         Both nations reaffirmed their commitment to a free, open, inclusive, and secure Indo-Pacific region, strengthening maritime and strategic partnerships.

 

2) Space Cooperation

·         India and France agreed to hold the third India-France Strategic Space Dialogue in 2025. They commended the ongoing CNES-ISRO collaborations and stressed deeper space industry ties.

 

3) Counterterrorism and Security

·         Called for designating terrorists under the UNSC 1267 Sanctions Committee and aligning with FATF standards.

·         Strengthened counterterrorism cooperation between India’s NSG and France’s GIGN.

·         Acknowledged the 2024 counterterrorism dialogue and preparations for Milipol 2025 in New Delhi.

 

4) Civil Nuclear Cooperation

·         Recognized nuclear energy as crucial for energy security and a low-carbon transition.

·         Reaffirmed cooperation on the Jaitapur Nuclear Power Plant.

I) Signed a letter of intent on Small Modular Reactors (SMRs) and Advanced Modular Reactors (AMRs).

II) Strengthened nuclear training through agreements between GCNEP (India) & INSTN (France).

 

5) Health Cooperation

·         Signed agreements between PariSante Campus (France) & C-CAMP (India) to establish the Indo-French Life Sciences Sister Innovation Hub.

 

 

6) Andhra Pradesh’s Work From Home Push

GS 2: Polity and Governance: AP IT Policy

Why is it in the news?

  • Andhra Pradesh CM has announced a significant push for Work From Home (WFH), particularly benefiting women. Amid ongoing debates about extended working hours, the state is focusing on remote work as a means to enhance work-life balance and increase employment opportunities.
  • Further, under the Andhra Pradesh IT & GCC Policy 4.0, the government is incentivizing the development of IT office spaces across cities, towns, and mandals. The policy aims to support IT and Global Capability Centre (GCC) firms to generate employment at the grassroots level.
  • The initiative is expected to boost workforce participation, especially for women, by providing flexible remote and hybrid work options.

The IT & GCC Policy 4.0

About

  • The Andhra Pradesh IT & GCC Policy 4.0 is designed to attract major IT companies and allied services to the state. The policy encourages corporations to offer liberal work-from-home options, ensuring equal opportunities for women in science and technology.
  • Since taking office last June, the CM has emphasized an employee-centric IT policy, aiming to transform Andhra Pradesh into a ‘Work-from-Home’ hub.

Other Policy Features

  • The government is actively promoting investments in IT and industrial sectors through its Speed of Doing Business reforms. Various incentives are being provided to encourage industrial growth.
  • Through the Ratan Tata Innovation Hub, cities like Visakhapatnam, Rajahmundry, Anantapur, and Tirupati are being developed into key industrial hubs.
  • Efforts are also being made to attract global IT firms looking to expand beyond Hyderabad and Bengaluru. Naidu envisions turning Andhra Pradesh into an ‘Andhra Valley,’ akin to Silicon Valley.

Major Development Goals

  • IT, Electronics, and Communications Secretary outlined the state’s ambitious “4 Policy” framework.
  • This includes training 10,000 students in advanced technology, setting up 4G towers under the Digital India Fund Scheme, signing an MoU with HDFC to support startups, and targeting ₹40,000 crore in investments to generate lakhs of jobs by 2029. Special incentives have been introduced for SC and ST entrepreneurs.
  • The government plans to establish 175 industrial parks across all constituencies and create plug-and-play industrial parks with ready infrastructure for firms. Additionally, Andhra Pradesh aims to secure ₹2,000 crore from the central government under PM-Kisan Yojana.
  • Significant progress is being made in the port and fishing industries, with major projects like Ramayapatnam Port (52.91% complete), Machilipatnam Port (31%), Mulapeta Port (32%), and Kakinada Gateway Port (24%).
  • The Bhogapuram Airport, named after freedom fighter Alluri Sitarama Raju, is scheduled for completion by March 2026. Additionally, a 300-acre Drone City is being developed to promote advancements in drone technology.

7) The Income Tax Bill, 2025

GS 3: Economy: Overhauling Direct Tax Structure

Why is it in the news?

  • The Income Tax Bill, 2025, introduced in the Lok Sabha, aims to overhaul India’s six-decade-old direct taxation structure by simplifying provisions, removing outdated references, and creating a more efficient legal framework.
  • If passed by Parliament, the new law is expected to come into effect on April 1, 2026. The Bill is designed to be more concise, with clearer language and better accessibility for taxpayers.

Simplified Structure and Content

  • The Income Tax Bill, 2025, is significantly shorter than its predecessor, the Income Tax Act, 1961. The new Bill is 24% shorter, with 622 pages compared to 823 pages in the Act, and includes 23 chapters (down from 47) and 536 sections (down from 819).
  • The Bill also incorporates 57 tables, a substantial increase from 18 in the previous Act. These tables aim to present key information, such as deductions, tax rates, and exemptions, in a more organized and digestible format.

Changes in Taxation Concepts

  • One of the major changes introduced in the Bill is the replacement of the term “assessment year” (AY) with “tax year”. The tax year will begin on April 1 and run for 12 months, aligning all taxpayers under one unified period.
  • This change aims to simplify the tax structure, eliminating the need for taxpayers to track two separate periods—the previous year and assessment year. For businesses and newly established professions, the tax year will commence from their establishment date.

Expanded Digital and Crypto Provisions

  • The Bill introduces a new definition for “virtual digital space,” which includes digital platforms such as email servers, social media accounts, online investment, and banking platforms.
  • In a significant move, virtual digital assets like cryptocurrencies are now considered capital assets, alongside traditional assets such as land, securities, and jewellery. This classification aligns with the government’s efforts to regulate crypto assets effectively.

Dispute Resolution and Capital Gains Exemptions

  • The Income Tax Bill also addresses dispute resolution with clearer provisions. It revises the Dispute Resolution Panel (DRP) to improve transparency in the decision-making process, unlike the previous Act, which lacked clarity on issuing DRP directions.
  • Additionally, the Bill removes outdated capital gains exemptions, particularly those relating to transfers before 1992 under Section 54E, streamlining deductions.

Simplified Income and Tax Rates

  • The scope of taxable income is expanded to include new income sources while retaining the basic framework. Deductions, exemptions, TDS (Tax Deducted at Source), and TCS (Tax Collected at Source) are now provided in tabular form for better comprehension.
  • The income tax slabs, as announced in the Budget, will be included in the Finance Act each year, ensuring that tax rates remain up-to-date.

Evolving and Consolidating Tax Law

  • The Bill consolidates many provisions that were previously scattered across different sections of the Income Tax Act. Redundant provisions, explanations, and provisos have been removed to enhance clarity.
  • Simplified language and better organization, such as the use of formulae and tables, aim to make the law more comprehensible for taxpayers and reduce disputes.

Future Implementation and Road to Reform

  • The proposed Income Tax Bill follows the government’s announcement in the Interim Budget of 2024 and reflects the ongoing efforts to simplify the tax system. While the Bill does not propose major changes to penalty or compliance provisions, it focuses primarily on making the law more concise and transparent.
  • It will undergo review by a Parliamentary Committee before being finalized. After incorporating any suggested amendments, the government will set a date for its rollout.
  • This reform follows earlier attempts to simplify tax laws, including the Direct Taxes Code (DTC) proposed under the UPA government.
  • The new Bill, however, addresses the complexities that have accumulated in the Income Tax Act over decades, and aims to provide tax certainty and reduce litigation moving forward.

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