DAILY CURRENT AFFAIRS IAS | UPSC Prelims and Mains Exam – 25th September 2026

Economy

Why in News?

At the BRICS Heads of Tax Authorities Meeting in New Delhi (September 2026), Finance Minister Nirmala Sitharaman highlighted that transfer-pricing disputes disproportionately burden developing-country tax administrations. India proposed greater BRICS cooperation and subsequently led the establishment of a new Working Group on International Taxation and Transfer Pricing. 

What is Transfer Pricing?

Transfer pricing refers to the price charged for goods, services, loans, intellectual property or other transactions between related entities of the same multinational group.

Example: An Indian subsidiary buys goods from its foreign parent company. The price charged for this transaction is the transfer price.

The key principle is the Arm’s Length Principle (ALP)—the transaction should be priced as though the parties were independent/unrelated enterprises. India applies ALP to international transactions between associated enterprises. 

Why is it Important?

• Prevents profit shifting: MNCs operate across jurisdictions with different tax rates. 
• Protects tax base: Prevents artificial shifting of taxable profits out of a country. 
• Avoids double taxation: Different countries may claim taxing rights over the same income. 
• Improves tax certainty: Common rules reduce disputes between taxpayers and tax authorities. 

India & BRICS

India proposed two new BRICS working groups:

1. International Taxation and Transfer Pricing 
2. Revenue Statistics 

Both were formally established in September 2026 and are led by India, creating institutional mechanisms for continued cooperation beyond India’s BRICS chairship. 

Static–Dynamic Linkage

Transfer pricing is closely connected with BEPS (Base Erosion and Profit Shifting) and the international effort to ensure that profits are taxed where economic activity and value creation occur. The OECD notes that more than 100 jurisdictions use the Arm’s Length Principle and OECD Transfer Pricing Guidelines. 

Sources:

https://theprint.in/economy/brics-should-work-together-on-transfer-pricing-as-disputes-burden-developing-nations-fm/3051103/

Defence & Security

Why in News?

The Ministry of Defence (MoD) signed a ₹810.79-crore contract with Bharat Dynamics Limited (BDL) on 23 September 2026 for 160 Satellite Smart Anti-Airfield Weapons (SAT-SAAW) for the Indian Air Force. The procurement is under the Buy (Indian–Indigenously Designed, Developed and Manufactured) category. 

What is SAT-SAAW?

• SAT-SAAW is an air-to-ground precision-guided glide bomb. 
• It is designed to engage and neutralise enemy airfields from a long stand-off range, allowing the launching aircraft to remain farther from the target. 
• It has been indigenously designed and developed by DRDO. 
• It can be launched from platforms including Jaguar, Hawk and Su-30MKI. 

Key Features

• Type: Air-launched, precision-guided glide weapon 
• Role: Anti-airfield/ground-target strike 
• Guidance: Precision navigation 
• Developer: DRDO 
• Manufacturer/contractor: Bharat Dynamics Limited (BDL) 
• Indigenous content: 60% 
• Quantity: 160 weapons 
• Contract value: ₹810.79 crore 
• Delivery: 2027–28 and 2028–29 
• Key subsystems being indigenised include the Initial Measurement Unit (IMU), Long Impact Delay Fuse and Twin Store Carrier. 

Static–Dynamic Linkage

SAT-SAAW is an example of India’s movement towards precision stand-off weapons and indigenous defence manufacturing. Its procurement under the Buy (Indian-IDDM) category supports Aatmanirbhar Bharat and reduces dependence on imported strike weapons.

Glide weapon vs missile: A glide bomb generally relies on its stored kinetic/potential energy and aerodynamic glide after release, whereas a powered missile has an onboard propulsion system.

Sources:

https://www.pib.gov.in/PressReleaseDetail.aspx?PRID=2313942&reg=3&lang=1

Economy

Why in News?

The OECD raised its forecast for India’s real GDP growth in FY 2026–27 to 7.1%, from 6.3% in its June 2026 outlook. It expects growth to moderate to 6.5% in FY 2027–28. The revision reflects stronger-than-expected recent momentum and resilient domestic demand, while higher energy prices, inflation and trade uncertainty remain risks. 

What is OECD?

The Organisation for Economic Co-operation and Development (OECD) is an international organisation that works with governments to develop policies aimed at improving economic growth, prosperity, productivity and living standards.

• Established: 1961 
• Headquarters: Paris, France 
• Predecessor: Organisation for European Economic Co-operation (OEEC), created in 1948 to administer the Marshall Plan. 
• Membership: 38 countries 
• Nature: Intergovernmental organisation; it is not a UN specialised agency. 
• It produces international economic statistics, policy recommendations, standards and comparative studies. 

India & OECD

India is not an OECD member but has a long-standing OECD cooperation programme and participates in several OECD committees and policy discussions.

2026 India Growth Forecast

The OECD noted that resilient domestic demand and government measures helped cushion energy-price pressures, although reduced purchasing power could weaken activity during the latter part of 2026. 

Static–Dynamic Linkage

The OECD is important for UPSC because it publishes:

• OECD Economic Outlook 
• Economic Surveys 
• PISA education assessments 
• BEPS standards on international taxation 
• Statistics and policy indicators on trade, employment, productivity and taxation. 

Sources:

https://www.thehindu.com/business/Economy/oecd-becomes-latest-global-agency-to-upgrade-indias-growth-up-2026-27-expansion-to-71/article71499132.ece#google_vignette

Environment & Ecology

Why in News?

A recent report, “A Resilient Himalaya: Protecting a Region at Risk and Securing Future Prosperity,” has highlighted black carbon as an important contributor to Himalayan glacier melt. Modelling cited in the report attributes about one-third of Himalayan glacier mass loss to South Asian black carbon. Brick kilns are estimated to contribute 32–42% of anthropogenic black-carbon deposition across the region. 

What is Black Carbon?

• Black carbon is a dark, soot-like particulate produced mainly through incomplete combustion of fossil fuels, biomass and biofuels. 
• It is a component of PM2.5, but unlike CO₂, it is a particle rather than a greenhouse gas. 
• Major sources: diesel engines, cookstoves, coal combustion, brick kilns, forest fires and crop-residue burning. 

Why is it a Climate Concern?

• Strong light absorber: It heats the atmosphere and contributes to near-term warming. 
• Snow/ice darkening: Deposited particles reduce albedo, causing snow and ice to absorb more solar radiation and melt faster. 
• Himalayan hydrology: Accelerated melting can alter the timing and volume of downstream water availability and increase risks associated with unstable glacial lakes. 
• Monsoon effects: Atmospheric heating and surface solar dimming can influence circulation, clouds and precipitation, although aerosol–rainfall interactions are complex. 
• Health: Fine particles can penetrate deep into the respiratory system and contribute to adverse health effects. 

Static–Dynamic Linkage

Black carbon is a Short-Lived Climate Pollutant (SLCP), generally remaining in the atmosphere for days to weeks. Other major SLCPs include methane, tropospheric ozone and HFCs. Its short atmospheric lifetime means reducing emissions can produce relatively rapid climate and air-quality benefits. 

Sources:

https://indianexpress.com/article/upsc-current-affairs/upsc-essentials/knowledge-nugget-black-carbon-a-climate-concern-upsc-10890282/lite/

Governance

Why in News?

PB-SHABD has completed more than two years of operation. Launched by the Ministry of Information & Broadcasting on 13 March 2024, it provides registered media organisations with free, ready-to-use news content from Prasar Bharati. Free access has now been extended up to March 2027. 

What is PB-SHABD?

PB-SHABD = Prasar Bharati–Shared Audio-Visuals for Broadcast and Dissemination.

It is a 24×7 multimedia news-feed service that allows registered newspapers, TV/radio organisations, digital publishers and content creators to access verified news material.

Key Features

• Formats: Text, video, audio, photographs and infographics. 
• Languages: Content available in 15 Indian languages. 
• Coverage: National, regional and local developments across nearly 50 categories. 
• Free access: No subscription fee; extended until March 2027. 
• Logo-free content: Material can be used without the Prasar Bharati logo or mandatory credit line. 
• Live Feed: Coverage of important national events and press briefings. 
• Media Repository: Provides archival footage and curated packages. 
• Network: More than 1,500 reporters, correspondents and stringers supported by 60 dedicated edit desks working round the clock. 
• User base: About 3,600 media organisations as of September 2026. 

Prasar Bharati – Static Linkage

• Nature: Autonomous statutory public service broadcaster. 
• Legal basis: Prasar Bharati Act, 1990. 
• Came into existence: 23 November 1997. 
• Constituents: Akashvani and Doordarshan. 
• Headquarters: New Delhi. 

Sources:

https://www.pib.gov.in/PressReleaseDetail.aspx?PRID=2314239&reg=48&lang=1

Indian Heritage & Culture

Why in News?

The Karnataka Cabinet, at its special meeting in Mangaluru on 18 September 2026, accorded Tulu the status of the second additional official language in Dakshina Kannada and Udupi districts. The decision addresses a long-standing demand for greater administrative recognition of the language. 

Key Facts about Tulu

• Language family: Dravidian 
• Major area: Coastal Karnataka, particularly Dakshina Kannada and Udupi; also spoken in northern Kasaragod, Kerala. 
• Script: Tigalari (Tigalari/Tulu script), though Kannada script is widely used for writing Tulu today. 
• Literary heritage: Tulu has a rich oral tradition, folklore and cultural literature. 
• Cultural associations: Closely connected with traditions such as Yakshagana and Bhoota Kola. 
• Historical evidence: Available Tulu inscriptions date mainly to around the 14th–15th centuries CE. 

Constitutional Linkage

Article 345 empowers the State Legislature to adopt one or more languages in use in the State, or Hindi, as the language(s) to be used for official purposes of the State. 

Important distinction: Tulu is not included in the Eighth Schedule of the Constitution. The Eighth Schedule currently contains 22 languages. 

Thus, its new status in parts of Karnataka does not mean that Tulu has become an Eighth Schedule language.

Static–Dynamic Linkage

The development illustrates India’s constitutional accommodation of linguistic diversity and the distinction between:

• Constitutionally recognised Eighth Schedule languages, and 
• State-level official/administrative languages. 

Sources: 

https://indianexpress.com/article/explained/tulu-official-language-coastal-karnataka-politics-bjp-congress-10890392/

Science & Technology

Why in News?

India is investigating LG Electronics and Samsung over the tariff classification of imported display components used in OLED panels. The issue has brought attention to OLED technology and India’s dependence on imported display components. 

What is OLED?

OLED = Organic Light-Emitting Diode. It is a display technology in which carbon-based organic molecules emit light when an electric current passes through them.

An OLED consists of multiple thin organic layers placed between two electrodes, with at least one transparent electrode. Unlike LCDs, OLED pixels are self-emissive—each pixel produces its own light and therefore does not require a separate backlight. 

OLED vs LCD vs LED

Key Advantages

• High contrast and deep blacks because individual pixels can be switched off. 
• Wider viewing angles and fast response times. 
• Can be made transparent, flexible, foldable, rollable and stretchable. 
• Thin and lightweight design. 
• Applications include smartphones, televisions, smartwatches, automotive displays and emerging flexible electronics. 

Important OLED Variants

• AMOLED: Active-Matrix OLED, widely used in smartphones and high-resolution displays. 
• PHOLED: Phosphorescent OLED technology designed for higher light efficiency. 
• WOLED: White OLED, particularly used in display/lighting applications. 

Sources:

https://epaper.thehindu.com/ccidist-ws/th/th_delhi/issues/205767/OPS/GJ3GIPHM1.1+GVBGIRI90.1.html

GS III – Environment / GS II – Governance
Plastic Waste Management, Circular Economy, and Urban Governance

Introduction

India’s plastic story is changing—from plastic bags in everyday markets to increasingly plastic-free practices. The Swachh Bharat Mission (2014) strengthened waste collection, segregation and recovery, while identified single-use plastic items were prohibited from 1 July 2022. Community action is now promoting five steps: Reduce, Reuse, Return, Recover and Recreate.

Reduce: Making Markets Part of the Solution

Trichy’s Market Campaign

• Launched: 2022 by Trichy City Corporation.
• Target: Three farmers’ markets—Tennur, K.K. Nagar, Woraiyur (220 vendors).
• Initiative: “ThunippaiThiruvizhai” (Cloth-Bag Festival).
• Results:
  • Tennur: 2,200 kg single-use plastic avoided in one year.
  • K.K. Nagar: 620 kg avoided in four months.
  • Woraiyur: 300 kg avoided in six months.

Reuse: Thaila ATM: Making the Reusable Choice Easier

Vita Town, Maharashtra

• Thaila ATMs: Five machines installed at crowded locations.
• Mechanism: Vending machine–style; GSM technology for remote monitoring.
• Livelihoods: Women from local SHGs stitch bags; ~6,000 bags sold.
• Impact: Weekly market records ~200 bags/day.
• Resident’s Voice: “With the Thaila ATM, I can now get a cloth bag, which makes carrying my shopping easy.” — Mumtaz Raju Sayyed.

Wider Maharashtra Efforts

• Enforcement: Market inspections, penalties (Indapur: 25 kg seized, ₹90,000 fine).
• Awareness: Street plays, public campaigns.
• Alternatives: Wardha SHG distributed 17,000 paper bags; cloth and jute bags promoted.

Return: Milk Pouches Earn a Return

Andaman and Nicobar Islands

• Buy-Back Initiative: Used milk pouches exchanged for rewards (fresh milk, discounts).
• Collaboration: ANIIDCO and Sri Vijaya Puram Municipal Council (SVPMC).
• Results (by November 2024): 17,600 milk pouches collected; 352 litres of milk rewarded.
• Significance: Simple incentive turns responsible waste disposal into a community habit.

Recover: Where Plastic Waste Finds a Second Life

Bengaluru’s Project Prithvi

• Partner: United Nations Development Programme (UNDP).
• Facility: Swachhata Kendra (Material Recovery Facility, 2019).
• Operations: Sorting, shredding, baling for recyclers.
• Employment: 76 Safai Saathis during COVID-19.
• Managed By: Hasiru Dala.
• Outputs: Processed plastic used for roads, agricultural pipes, furniture.
• Circular Economy: Discarded plastic re-enters the economy as useful material.

Recreate: Turning Multi-Layered Plastic into Durable Products

Patiala’s Plastic Recycling Facility (PRF)

• Challenge: Multi-Layered Plastics (MLPs)—chocolate wrappers, biscuit packets, chips, shampoo sachets—difficult to separate and recycle.
• Solution: CSR-supported recycling facility sorts, cleans, shreds MLPs into flakes.
• Process: Hot and cold pressing binds flakes into chipboard—eco-friendly alternative to plywood.
• Properties: Strong, water-resistant, termite-resistant.
• Capacity: 10 tonnes/day; produces 75-100 chipboards.
• Uses: Furniture, roofing, temporary shelters.
• Significance: Gives difficult-to-recycle plastic a new purpose; supports circular economy.

Conclusion

The Swachh Bharat Mission promotes source segregation, door-to-door collection, scientific processing, and material recovery. Initiatives like Trichy’s cloth-bag festival, Vita’s Thaila ATM, Andaman’s milk-pouch buy-back, Bengaluru’s Project Prithvi, and Patiala’s chipboard facility show how local action can change habits. Together, they advance the circular economy by turning everyday waste into useful resources.

Practice Question

1. Indian cities are rewriting the plastic story through local action, community participation, and circular economy models. Critically examine the initiatives across the plastic lifecycle—reduce, reuse, return, recover, and recreate—and their potential to scale up. (250 words, 15 marks)

https://www.pib.gov.in/PressReleaseDetail.aspx?PRID=2314811&reg=3&lang=1

GS III – Economy / GS I – Culture
Tourism, Digital Transformation, and Sustainable Development

Introduction

World Tourism Day 2026, observed on 27 September with the theme “Digital Agenda and Artificial Intelligence to Redesign Tourism,” highlights technology’s role in tourism. India’s tourism sector contributes 5.22% to GDP and supports 8.46 crore jobs. Digital platforms such as e-Visa, Incredible India, and NIDHI+, along with AI, are transforming travel experiences. Globally, tourism contributed US$10.9 trillion (10% of GDP) and supported 357 million jobs in 2024.

India’s Tourism Growth: Key Indicators

Economic Contribution (TSA Estimates)

• GDP Contribution: 5.22%
• Employment: 8.46 crore (2023-24); up from 6.94 crore (2019-20)
• Domestic Tourist Visits: 428.55 crore (2025); up from 67.7 crore (2021)
• Foreign Tourist Visits: 2.53 crore (2025); up from 0.1 crore (2021)
• Foreign Exchange Earnings: ₹2,76,831 crore (2025); up from ₹63,978 crore (2021)

Digital Transformation of Tourism

e-Visa

• Introduced: 2014 with ETA for 43 countries.
• Expanded: Now available to nationals of 172 countries.
• Entry Ports: 88 international ports (37 airports, 38 seaports, 13 land ports).
• Share: ~78% of all visas issued as e-Visas.
• Processing: ~95% within 72 hours.

Incredible India Digital Platform

• Features: Virtual experiences across cultural, heritage, adventure, gastronomical, wellness, art, craft, and rural attractions.
• AI-Powered Tool: Personalised experiences; real-time weather updates; city exploration; essential travel services.
• Integration: Connects with OTAs for bookings (flights, hotels, cabs, buses, ASI monuments); NIDHI integration for registered operators.

NIDHI+

• Purpose: Unified digital platform for registration, recognition, and classification of tourism service providers.
• Features: End-to-end online processing; integrated payments; transparent approvals.
• Listings (23 Sept 2026): 63,740 accommodation units; 54 convention centres; 215 food business operators; 1,450 online travel aggregators; 15,531 tourism service providers.

Google India Partnership (June 2026)

• MoU: Strengthen digital promotion through AI, data-driven insights, capacity building.
• Focus: Global travel trends; traveler behaviour; digital engagement patterns; training Ministry officials.

Tourism Startups

• Number: 1,497 DPIIT-recognised startups (262 districts).
• Employment: ~13,919 people.
• Tier II/III Cities: 58% based there.
• Examples: Highway Delite (highway amenities), VilloTale (rural homestays), udChalo (defence personnel travel).

Multilingual Tourist Helpline

• Availability: 24×7; toll-free 1800111363 / 1363.
• Languages: 12 international languages (Arabic, French, German, Italian, Japanese, Korean, Chinese, Portuguese, Russian, Spanish).

Diversifying India’s Tourism Landscape

Spiritual and Pilgrimage Tourism

• Destinations: Ayodhya, Kashi, Bodh Gaya, Amritsar, Tirupati, Puri.
• Initiatives: PRASHAD, Swadesh Darshan.

Heritage and Cultural Tourism

• Assets: Forts, palaces, temples, archaeological sites, museums, historic cities.
• Experiences: Classical dance, music, festivals, handicrafts, regional cuisines.

Wellness, Yoga, and Medical Tourism

• Traditions: Yoga, Ayurveda, traditional medicine.
• Modern: Healthcare facilities, medical services.

Eco and Wildlife Tourism

• Assets: National parks, tiger reserves, wetlands, mangroves, Himalayan landscapes.

Rural, Homestay, and Community-Based Tourism

• Experiences: Homestays, village experiences, local cuisine, handicrafts, agriculture.

Coastal, Cruise, and Experiential Tourism

• Cruise Passengers: 1.08 lakh (2014-15) → 4.62 lakh (2025-26) – 328% growth.
• Terminals: Visakhapatnam, Mumbai, Chennai upgraded; East Coast Cruise Circuit expanded (Puducherry).
• Technology: QR-based immigration clearance (~30 seconds/passenger).

Lighthouse Tourism

• Legal Basis: Marine Aids to Navigation Act, 2021, Section 23.
• Museums: Chennai, Mahabalipuram, Alappuzha, Kannur, Muttom, Dwarka, Gopnath.
• Tourism Facilities: Developed at 75 lighthouses.

MICE Tourism

• Strategy: National Strategy and Roadmap for MICE Industry.
• Venues: Bharat Mandapam, Yashobhoomi (Delhi), Jio World Centre (Mumbai).
• Potential: 10 Indian cities, particularly in South India.
• Global Market: USD 870 billion → USD 1.4 trillion by 2030; India holds 5% share.

Government Initiatives

Swadesh Darshan (2014-15)

• Sanctioned: 76 projects (₹5,295.24 crore); 75 completed.
• Circuits: Buddhist, Coastal, Desert, Eco, Himalayan, North East, Ramayana, Rural, Spiritual, Tribal.

Swadesh Darshan 2.0

• Approach: Destination-centric; sustainable and experience-based.
• Sanctioned: 53 projects (₹2,207.08 crore).

Challenge-Based Destination Development (CBDD)

• Sanctioned: 37 projects (₹687.99 crore); spiritual and eco-tourism.

PRASHAD Scheme (2014-15)

• Sanctioned: 54 projects (₹1,726.18 crore).
• Interventions: Tourist facilitation centres, sound and light shows, parking, ghats, waste management, solar panels, CCTV.

SASCI

• Approved: 40 projects across 23 States; ₹3,295.76 crore (FY 2024-25).
• FY 2025-26: ₹250 crore each to Nagaland, Mizoram, Himachal Pradesh.

Connectivity

• UDAN: 687 RCS routes; 95 airports operationalised.
• Modified UDAN (2026-27 to 2035-36): ₹28,840 crore; 100 airports, 200 helipads.

Skilling and Capacity Building

Capacity Building for Service Providers (CBSP)

• Training: 1.68 lakh+ trained; 36,000+ placed (FY 2020-21 to 2024-25).
• Institutes: IHMs, Food Craft Institutes, Indian Culinary Institute.

Paryatan Mitra/Paryatan Didi (2024)

• Trained: ~4,382 candidates.
• Target Groups: Cab/auto drivers, transport staff, hotel/restaurant workers, homestay owners, guides, police, street vendors, shopkeepers, students.

International Cooperation

BRICS Chairship 2026

• Tourism Ministers’ Meeting (Jaipur, August 2026): Jaipur Declaration adopted.
• Priorities: AI and tourism, sustainable tourism, skilling, seamless travel facilitation.

G20 Presidency

• Meetings: 200+ across 60 cities.
• Impact: Showcased India’s heritage, crafts, cuisines, and capacity to host global events.

Conclusion

India’s tourism sector is expanding, contributing 5.22% to GDP and supporting 8.46 crore jobs. Digital initiatives like e-Visa, Incredible India, NIDHI+ and Google partnerships are transforming travel, while spiritual, heritage, wellness, eco, rural and cruise tourism diversify destinations. Schemes such as Swadesh Darshan, PRASHAD, SASCI and UDAN, along with skilling initiatives, aim to make tourism digital, inclusive, sustainable and people-centric.

Practice Question

2026. India’s tourism sector is undergoing a digital transformation, with AI reshaping how travellers discover and experience destinations. Critically examine the initiatives, achievements, and challenges of India’s tourism sector in the context of World Tourism Day 2026. (250 words, 15 marks)

https://www.pib.gov.in/PressReleaseDetail.aspx?PRID=2315270&reg=3&lang=1