UPSC Quiz – 2021 : IASbaba’s Daily Current Affairs Quiz 14th September 2021

Solution (c)

The Income Tax Appellate Tribunal (ITAT) is a quasi judicial institution set up in January, 1941 and specializes in dealing with appeals under the Direct Taxes Acts. ITAT draws inspiration from its motto ‘Nishpaksh Sulabh Satvar Nyay’, which means impartial, easy and speedy justice. ITAT stands out for its uniqueness of imparting justice to the litigants, by an inexpensive, easily accessible forum free from technicalities, regarded for its expert knowledge on the subject of Direct Taxes, besides rendering expeditious justice.

ITAT is referred to as ‘Mother Tribunal’ being the oldest Tribunal in the country.

The orders passed by the ITAT are final and an appeal lies to the High Court only if a substantial question of law arises for determination.

With a view to ensuring highest degree of independence of the ITAT, it functions under the Department of Legal Affairs in the Ministry of Law and Justice and is kept away from any kind of control by the Ministry of Finance.

Article Link: Centre clears 31 appointments to NCLT, ITAT after SC rap

Solution (d)

Nuakhai is an agricultural festival mainly observed by people of Western Odisha and Southern Chhattisgarh.

Nuakhai is observed to welcome the new rice of the season. According to the calendar it is observed on panchami tithi (the fifth day) of the lunar fortnight of the month of Bhadrapada or Bhadraba (August–September), the day after the Ganesh Chaturthi festival.

Nuakhai is understood to have nine colours and as a consequence, nine sets of rituals are followed as a prelude to the actual day of celebration. These nine colours include:

1. Beheren (announcement of a meeting to set the date)
2. Lagna dekha (setting the exact date for partaking of new rice)
3. Daka haka (invitation)
4. Sapha sutura and lipa puchha (cleanliness)
5. Ghina bika (purchasing)
6. Nua dhan khuja (looking for the new crop)
7. Bali paka (final resolve for Nuakhai by taking the Prasad (the offering) to the deity)
8. Nuakhai (eating the new crop as Prasad after offering it to the deity, followed by dancing and singing)
9. Juhar bhet (respect to elders & gift transfers)

Article Link: PM greets everyone on Nukhai

Solution (a)

Samvatsari is the last day of Paryushana Shwetambar sect of Jainism. It falls on Shukla Panchami each year in the Jain calendar month of Bhadrapada, somewhere between the middle of August and September in the Gregorian calendar.

On this day, Jains forgive and seek forgiveness for their mistakes committed knowingly or unknowingly from all the living beings.

Article Link: PM greets people on the occasion of Samvatsari

Solution (b)

NATGRID is conceptualised as a seamless and secure database for information on terrorists, economic crimes and similar incidents to help bolster India’s capabilities.

The NATGRID has been envisaged as a robust mechanism to track suspects and prevent terrorist attacks with real-time data and access to classified information like immigration, banking, individual taxpayers, air and train travels.

It is different from Crime and Criminal Tracking Networks and Systems (CCTNS) which is a project under Indian government for creating a comprehensive and integrated system for effective policing through e-Governance.

NATGRID database will be available to prominent federal agencies including, the Central Bureau of Investigation (CBI), Directorate of Revenue Intelligence (DRI), Enforcement Directorate (ED), Central Board of Indirect Taxes and Customs, Central Board of Direct Taxes (for Income Tax Department) (CBDT), Cabinet Secretariat, Intelligence Bureau (IB), Directorate General of GST Intelligence, Narcotics Control Bureau (NCB), Financial Intelligence Unit and the National Investigation Agency (NIA).

NATGRID is exempted from the Right to Information Act, 2005 under sub-section (2) of Section 24. 

The project was supposed to go live by December 31 2020 but was postponed due to COVID-19.

Article Link: NATGRID to finally see the light of day

Solution (a)

Narendranath Datta (1862-1902), who later came to be known as Swami Vivekananda spread Ramakrishna’s message and tried to reconcile it to the needs of contemporary Indian society.

He was the one of the main proponents of the philosophy of Neo-Vedanta. The basis of the Neo-Vedanta philosophy was laid by Sri Ramakrishna (1836-1886) and its superstructure was built by his ardent disciple Swami Vivekananda (1863-1902). They both emphasised the practical nature of Vedanta. By the Neo-Vedanta of Swami Vivekananda is meant the New Vedanta as distinguished from the old traditional Vedanta developed by Sankaracharya (c. 788-820 AD). Sankarachrya’s Vedanta is known as Advaita or non-dualism, pure and simple. Hence it is sometimes referred to as unqualified monism.

Neo-Vedantism is a re-establishment and re-statement, reconstruction and revaluation, reorientation and reinterpretation of the Advaita Vedanta of Sankara with modern arguments, in modern language, suited to modern man, adjusting itself with all the modern challenges.

In 1897 he founded the Ramakrishna Mission. Unlike the Arya Samaj, the Mission recognises the utility and value of image worship in developing spiritual fervour and worship of the eternal omnipotent God, although it emphasises on the essential spirit and not the symbols or rituals. It believes that the philosophy of Vedanta will make a Christian a better Christian, and a Hindu a better Hindu.

Article Link: PM recalls Swami Vivekananda’s iconic 1893 speech at Chicago