1. Intergovernmental Panel on Climate Change (IPCC) – Environment
Why in News?
The Intergovernmental Panel on Climate Change (IPCC) has begun its Seventh Assessment Report (AR7) cycle, a crucial step in evaluating global warming and climate change.
The IPCC, established in 1988 by the World Meteorological Organization (WMO) and the United Nations Environment Programme (UNEP), is the world’s leading authority on climate science.
It consists of 195 member governments and plays a critical role in climate policy and negotiations.
Functions & Objectives of the IPCC
Function
Details
Scientific Assessment
Evaluates scientific, technical, and socio-economic information on climate change.
Report Preparation
Publishes Assessment Reports (ARs), Special Reports, and Methodology Reports.
Policy Guidance
Helps governments make informed climate policies under the UNFCCC framework.
Research Compilation
Does not conduct original research but assesses peer-reviewed scientific literature.
Key Fact:Thousands of scientists contribute voluntarily to assess climate risks, mitigation strategies, and adaptation solutions.
IPCC Reports & Assessment Cycles
Assessment Report
Year
Significance
First (AR1)
1990
Confirmed global warming as a real phenomenon.
Second (AR2)
1995
Linked climate change to human activities.
Third (AR3)
2001
Introduced the concept of “climate adaptation.”
Fourth (AR4)
2007
Led to the award of the Nobel Peace Prize for IPCC & Al Gore.
Fifth (AR5)
2014
Basis for the Paris Agreement (2015), emphasizing carbon budget limits.
Sixth (AR6)
2021-2023
Declared climate change as “unequivocally human-caused.”
Upcoming:Seventh Assessment Report (AR7) (2030) will update global climate predictions & mitigation strategies.
Air Pollution & Carbon Emissions – Policy shifts toward renewables & electric mobility.
Impact on Himachal Pradesh
Glacial Retreat – Shrinking glaciers like Chhota Shigri, Bhaga, and Miyar threaten water availability.
Landslides & Flash Floods – Increased due to heavy rainfall & deforestation.
Agricultural Impact – Apple production shifting to higher altitudes due to rising temperatures.
Hydropower Disruptions – Irregular monsoons affect dam water levels & energy production.
Way Forward: India’s Climate Commitments
Commitment
Target
Net-Zero by 2070
India pledged carbon neutrality by 2070 at COP26.
Renewable Energy Growth
500 GW of non-fossil fuel energy capacity by 2030.
Emission Reduction
Reduce GDP emission intensity by 45% from 2005 levels.
Electric Vehicle Expansion
30% EV adoption by 2030 under FAME-II policy.
Relevance for Exam
Environment & Ecology
Himalayan climate risks & disaster management.
Impact of glacier melt on HP’s water resources.
International Relations & Climate Diplomacy
India’s role in UN climate negotiations.
Commitments under Paris Agreement & Net Zero targets.
Economic & Policy Implications
Shift toward renewable energy & green economy.
Climate adaptation policies in HP (forestry, eco-tourism, agriculture shifts).
Possible Exam Questions (Prelims & Mains)
Prelims (MCQ) Based Questions:
Which organization established the IPCC? a) United Nations Development Programme (UNDP) b) World Meteorological Organization (WMO) & UNEP c) International Energy Agency (IEA) d) United Nations Security Council
What is the main function of the IPCC? a) Conducting field research on climate change b) Assessing and compiling scientific literature on climate change c) Enforcing climate policies globally d) Funding renewable energy projects
Which IPCC report led to the adoption of the Paris Agreement? a) AR3 b) AR4 c) AR5 d) AR6
Which of the following is NOT an IPCC Working Group? a) Working Group I b) Working Group IV c) Working Group II d) Working Group III
What is India’s Net-Zero target year under COP26? a) 2050 b) 2040 c) 2060 d) 2070
Mains (Descriptive) Based Questions:
Explain the role of the IPCC in global climate governance. How do its reports influence international climate policies?
Discuss the significance of the IPCC’s Sixth Assessment Report (AR6) in shaping India’s climate policies.
How does climate change impact the Himalayan ecosystem? Suggest adaptation strategies for Himachal Pradesh.
Analyze India’s commitments under the Paris Agreement and its progress towards Net Zero emissions.
Evaluate the role of IPCC Working Groups in assessing climate change and its impacts on sustainable development.
Final Takeaway
IPCC is the world’s top climate science body, shaping global policies.
India’s climate policies, including Net-Zero & Renewable Energy Goals, align with IPCC’s recommendations.
Himachal Pradesh is highly vulnerable to climate change, requiring adaptive strategies for agriculture, disaster management, and water conservation.
Understanding IPCC reports is essential for policymaking, disaster planning, and economic sustainability.
The Karnataka government’s Sharavathi Pumped Storage Hydroelectric Project (PSHP) has sparked controversy due to its potential ecological impact on the Western Ghats ecosystem.
The project, located on the Sharavathi River, is set to become India’s largest pumped storage hydroelectric facility with a capacity of 2000 MW.
Environmentalists and local communities oppose the project, citing risks to biodiversity, water resources, and forest cover.
Key Features of the Sharavathi PSHP
Feature
Details
Location
Sharavathi River, Karnataka
Capacity
2000 MW (largest pumped storage project in India)
Reservoirs Used
Talakalale Dam (upper) & Gerusoppa Dam (lower)
Technology
Pumped storage hydroelectricity (stores energy by moving water between reservoirs)
Tunnels & Infrastructure
Five tunnels & eight pumping stations
Understanding Pumped Storage Technology
Stage
Process
Off-Peak Hours
Water is pumped uphill to the upper reservoir using surplus electricity.
Peak Demand
Water is released downhill to generate electricity.
Advantage
Acts as a battery for storing renewable energy (solar/wind).
Example: Telangana’s Kaleshwaram Project follows a similar model.
About the Sharavathi River
Feature
Details
State
Karnataka
Length
128 km
Basin Area
2,985 sq. km
Flow Direction
Westward, drains into the Arabian Sea at Honavar.
Notable Feature
Forms Jog Falls (253m), one of India’s highest waterfalls.
Local Consultation & Compensation – Ensure fair rehabilitation for affected communities.
Relevance for Exam
Energy & Infrastructure Development
Role of hydropower in India’s renewable energy mix.
Pumped storage as a solution for energy security.
Environmental Conservation & Sustainability
Impact of large infrastructure projects on biodiversity & ecosystems.
Balancing economic growth with environmental protection.
Governance & Public Policy
Forest conservation laws, EIA norms, and sustainable development goals (SDGs).
Community engagement in decision-making for large-scale projects.
Possible Exam Questions (Prelims & Mains)
Prelims (MCQ) Based Questions:
Where is the Sharavathi Pumped Storage Hydroelectric Project (PSHP) located? a) Maharashtra b) Tamil Nadu c) Karnataka d) Kerala
Which two reservoirs are used in the Sharavathi PSHP? a) Sardar Sarovar & Hirakud b) Talakalale & Gerusoppa c) Tehri & Bhakra d) Mullaperiyar & Idukki
What is the primary advantage of pumped storage hydropower? a) It generates power only during floods. b) It stores energy for peak demand periods. c) It requires no reservoirs. d) It replaces nuclear energy.
Which major waterfall is formed by the Sharavathi River? a) Dhuandhar Falls b) Athirappilly Falls c) Jog Falls d) Kempty Falls
Why are environmentalists opposing the Sharavathi PSHP? a) It produces excessive carbon emissions. b) It threatens the biodiversity of the Western Ghats. c) It diverts water from the Ganga. d) It reduces Karnataka’s hydropower potential.
Mains (Descriptive) Based Questions:
Discuss the role of pumped storage hydropower in India’s renewable energy sector. How does the Sharavathi PSHP fit into India’s energy strategy?
Evaluate the environmental and social challenges associated with the Sharavathi Pumped Storage Hydroelectric Project. Suggest alternative strategies for sustainable hydropower development.
What are the major environmental concerns associated with large hydropower projects in the Western Ghats? How can India achieve a balance between energy security and biodiversity conservation?
Analyze the significance of the Sharavathi River in Karnataka’s ecosystem and economy. How can sustainable water resource management be ensured in such ecologically sensitive areas?
Explain the functioning of pumped storage hydropower technology. What are its advantages and limitations in the context of India’s energy transition?
Final Takeaway
Sharavathi PSHP is India’s largest pumped storage hydro project, aimed at energy security but facing strong environmental concerns.
The project threatens the Western Ghats’ biodiversity, forests, and water systems, including Jog Falls.
Balancing energy needs with ecological conservation requires better planning, community involvement, and alternative energy storage solutions.
Future hydropower projects must integrate sustainability principles to protect India’s natural heritage.
3. Dehing Patkai National Park – Environment
Why in News?
A rare sighting of the Clouded Leopard (Neofelis nebulosa) was documented using a camera trap in Dehing Patkai National Park, Assam.
The Clouded Leopard is classified as “Vulnerable” on the IUCN Red List, highlighting the park’s importance in wildlife conservation.
The park is part of the Dehing Patkai Landscape, a crucial tropical rainforest ecosystem in Northeast India.
Key Features of Dehing Patkai National Park
Feature
Details
Location
Dibrugarh & Tinsukia districts, Assam
Area
231.65 sq. km
Established
Wildlife Sanctuary (2004), National Park status (December 2020)
Nickname
“Amazon of the East” (due to dense rainforest cover)
Geographical Feature
Part of the Dehing Patkai Landscape, one of India’s largest tropical lowland rainforests
Status Upgrade: Declared a national park in 2020 after public demand for stronger conservation efforts.
Climate & Ecology
Category
Details
Climate
Tropical rainforest; receives >4,000 mm annual rainfall
Role of Assam Government: Strengthened forest protection laws & promoted afforestation initiatives.
Relevance for Exam
Environment & Biodiversity
National parks, wildlife sanctuaries & conservation efforts.
Impact of human activities on ecosystems.
Geography & Climate Change
Importance of rainforests in carbon sequestration.
Impact of climate change on forests & wildlife.
Governance & Public Policy
Forest protection laws & wildlife conservation policies in India.
Balancing economic activities with environmental sustainability.
Possible Exam Questions (Prelims & Mains)
Prelims (MCQ) Based Questions:
Which Indian state is home to Dehing Patkai National Park? a) Meghalaya b) Assam c) Arunachal Pradesh d) Tripura
Why is Dehing Patkai National Park referred to as the “Amazon of the East”? a) It has the largest mangrove forests in India b) It is the wettest region in the world c) It is one of India’s largest tropical lowland rainforests d) It is the only place where Clouded Leopards are found
Which species was recently spotted in Dehing Patkai National Park? a) Snow Leopard b) Clouded Leopard c) Red Panda d) One-horned Rhinoceros
Which of the following threats endanger Dehing Patkai National Park? a) Illegal coal mining b) Deforestation c) Poaching d) All of the above
Which major river system is associated with Dehing Patkai National Park? a) Ganga b) Brahmaputra c) Dehing River (a tributary of Brahmaputra) d) Barak
Mains (Descriptive) Based Questions:
Discuss the ecological significance of Dehing Patkai National Park. What measures are needed to strengthen conservation efforts in such tropical rainforests?
Illegal coal mining poses a major threat to biodiversity in protected areas like Dehing Patkai National Park. Suggest policy measures to address this challenge.
What are the major conservation challenges faced by rainforests in India? Analyze with reference to Dehing Patkai National Park.
Examine the role of national parks and wildlife sanctuaries in biodiversity conservation. How do they contribute to climate change mitigation?
India’s biodiversity is under increasing threat from deforestation and human activities. Discuss the role of community participation in conserving ecologically sensitive areas like Dehing Patkai.
Final Takeaway
Dehing Patkai National Park is one of India’s largest tropical rainforests, playing a vital role in biodiversity conservation.
It is home to the Clouded Leopard, Bengal Tiger, and Asian Elephants, making it a critical wildlife habitat.
Threats like illegal mining, deforestation, and poaching require stronger enforcement of conservation policies.
Protecting such forests is essential for climate stability, ecological balance, and sustaining indigenous cultures.
4. Bar-Headed Goose: A Rare Migratory Bird Sighting
Why in News?
A Bar-Headed Goose (Anser indicus), a rare migratory species, was recently sighted for the first time in Morshing village, West Kameng district, Arunachal Pradesh.
Known as one of the highest-flying birds, it can reach altitudes of up to 25,000 feet, making it one of the most remarkable migratory species.
This sighting underscores the importance of protecting migratory bird habitats in India.
Key Features of the Bar-Headed Goose
Feature
Details
Scientific Name
Anser indicus
Migratory Pattern
Breeds in Central Asia and migrates to South Asia during winter.
Countries Found
India, Pakistan, Nepal, Kazakhstan, Bangladesh, Myanmar, Japan.
Altitude Range
Can fly up to 25,000 feet, crossing the Himalayas.
Preferred Habitat
Breeds near high-altitude lakes, winters in freshwater lakes, rivers, marshes, and farmlands.
Physical Characteristics
Gray and white plumage with two black horseshoe-shaped bars on the head.
Wingspan
140-160 cm (Males slightly larger than females).
Breeding Behavior
Monogamous pairs, seasonal breeders.
Unique Adaptation: Bar-Headed Geese have efficient oxygen utilization, allowing them to fly at extreme altitudes.
Which of the following statements about the Bar-Headed Goose is correct? a) It is found only in India. b) It is one of the highest-flying birds, capable of reaching 25,000 feet. c) It is listed as “Endangered” on the IUCN Red List. d) It is a non-migratory bird species.
Where was the Bar-Headed Goose recently spotted for the first time? a) Morshing village, Arunachal Pradesh b) Keoladeo National Park, Rajasthan c) Loktak Lake, Manipur d) Sambhar Lake, Rajasthan
Which of the following sites in India is a key wintering ground for the Bar-Headed Goose? a) Pong Dam, Himachal Pradesh b) Sundarbans, West Bengal c) Gir Forest, Gujarat d) Nanda Devi Biosphere Reserve, Uttarakhand
The Bar-Headed Goose is listed under which conservation category of the IUCN Red List? a) Critically Endangered b) Vulnerable c) Near Threatened d) Least Concern
Which Indian law protects migratory bird species like the Bar-Headed Goose? a) Wildlife Protection Act (1972) b) Environment Protection Act (1986) c) Air (Prevention and Control of Pollution) Act (1981) d) National Green Tribunal Act (2010)
Mains (Descriptive) Based Questions:
Discuss the ecological significance of migratory birds in India. How does climate change impact their migration patterns?
What are the major threats to migratory bird species in India? Suggest policy measures for their conservation.
Analyze the importance of wetlands in India for biodiversity conservation. How can eco-tourism contribute to their protection?
Examine the role of international conventions such as the Ramsar Convention in protecting migratory bird habitats.
How can community participation be strengthened in the conservation of wetland ecosystems? Discuss with reference to India’s migratory bird sanctuaries.
Final Takeaway
The Bar-Headed Goose is a high-altitude migratory bird, recently sighted in Arunachal Pradesh.
India plays a key role in protecting its wetland habitats, including Pong Dam in Himachal Pradesh.
Threats include wetland degradation, poaching, and climate change, requiring stronger conservation efforts.
Strict laws, habitat protection, and eco-tourism can support sustainable conservation of migratory birds.
5. Provisions of New Income Tax Bill – Economy
Why in News?
The New Income Tax Bill, introduced in the Lok Sabha, is expected to be implemented from April 1, 2026.
The bill aims to modernize India’s tax system, which has remained largely unchanged for over 60 years.
It introduces taxation of digital assets, enhances the investigative powers of tax authorities, and addresses tax evasion in virtual spaces.
However, concerns have been raised regarding privacy risks and potential misuse of power.
Key Provisions of the New Income Tax Bill
Provision
Details
Taxation of Digital Assets
Defines Virtual Digital Spaces as taxable entities.
Expanded Search & Seizure Powers
Section 247 now includes digital spaces & online assets in tax inspections.
Access to Encrypted Digital Records
Tax officials can override security codes to access social media & email accounts during investigations.
Recognition of Digital Documents as Assets
Encrypted financial records, crypto holdings, NFTs, and other digital assets will be taxable.
Mandatory Compliance for Digital Audits
Individuals must provide access to electronic records & financial data when requested.
Rationale: Increasing digitization of financial transactions requires updated tax laws to prevent tax evasion through digital means.
Key Changes & Their Implications
1. Taxation of Virtual Digital Assets
Inclusion of cryptocurrencies, NFTs, and digital holdings as taxable assets.
Prevents tax evasion in decentralized finance (DeFi) platforms.
Concern: Could discourage innovation in India’s digital economy.
2. Search & Seizure in Virtual Spaces (Section 247)
Expands authority to inspect encrypted financial transactions.
Strengthens tax compliance in the digital economy.
Privacy Concerns:Accessing personal emails & social media raises ethical issues.
3. Enhanced Powers of Tax Authorities
Allows tax officers to bypass access codes & encryption during investigations.
Aims to curb online financial frauds & tax evasion.
Risk: Potential for misuse of investigative powers by authorities.
4. Mandatory Digital Compliance for Businesses & Individuals
Ensures transparency in digital transactions.
Boosts India’s tax revenue from digital platforms.
Compliance Burden: May increase costs for startups & businesses.
Reasons for Introducing These Changes
Growing Digital Economy – With increased online transactions, traditional tax laws are outdated.
Cryptocurrency Boom – Many people avoid taxes on digital assets; this law seeks to regulate it.
Cross-Border Transactions – Offshore digital businesses need better monitoring to prevent tax evasion.
Cyber Fraud & Black Money – Strengthens government’s ability to track illegal transactions.
Government View: These measures will increase tax transparency & reduce fraud.
Opposition View: Risk of infringement on personal privacy & excessive government control.
Potential Benefits of the New Tax Law
Brings Digital Transactions Under Taxation – Formalizes taxation of crypto, NFTs, and virtual businesses.
Improves Government Revenue – Reduces tax evasion in digital financial transactions.
Increases Accountability & Transparency – Encourages compliance among businesses operating in virtual spaces.
Aligns with Global Tax Standards – Makes India’s tax system compatible with digital tax policies worldwide.
Concerns & Challenges
Challenge
Impact
Privacy Issues
Overriding encryption raises concerns about government surveillance.
Increased Compliance Burden
Startups & digital businesses may struggle with additional tax requirements.
Tax Authority Overreach
Potential misuse of expanded investigative powers.
Impact on Innovation
Could discourage investment in digital technologies.
Parliament Debates: How to balance tax enforcement with data privacy rights.
Way Forward: Addressing Concerns & Ensuring Fair Implementation
Safeguards Against Privacy Violations – Define strict oversight mechanisms for digital investigations.
Transparent Digital Taxation Framework – Clarify tax obligations for crypto traders, digital businesses, and content creators.
Startup-Friendly Policies – Reduce compliance burden on small businesses in the digital economy.
Public Awareness & Stakeholder Consultation – Involve experts & industry leaders to ensure fair taxation.
Relevance for HAS Exam
Economy & Fiscal Policy
Changes in tax structure & digital economy taxation.
Impact of taxation on businesses & individuals.
Cyber Laws & Digital Governance
Regulation of cryptocurrencies & NFTs.
Government’s role in cybersecurity & financial monitoring.
Ethics & Governance
Balance between tax enforcement & privacy rights.
Risk of misuse of investigative powers by authorities.
Possible Exam Questions (Prelims & Mains)
Prelims (MCQ) Based Questions:
What is the primary objective of the New Income Tax Bill? a) To reduce income tax rates b) To abolish corporate tax c) To modernize tax laws and include digital assets in taxation d) To replace GST
Which section of the New Income Tax Bill expands search & seizure powers to digital spaces? a) Section 132 b) Section 247 c) Section 142 d) Section 267
According to the New Income Tax Bill, which of the following is classified as a taxable asset? a) Cryptocurrencies b) NFTs c) Encrypted financial records d) All of the above
Which of the following is NOT a concern related to the New Income Tax Bill? a) Privacy issues b) Compliance burden on businesses c) Reduction in tax collection d) Potential overreach of tax authorities
Why has India introduced new tax laws related to virtual digital assets? a) To encourage online gaming b) To regulate cryptocurrency transactions & reduce tax evasion c) To abolish taxation for startups d) To introduce a new currency
Mains (Descriptive) Based Questions:
Discuss the key provisions of the New Income Tax Bill and analyze its impact on India’s digital economy.
How does the New Income Tax Bill aim to regulate digital assets and prevent tax evasion? What challenges might arise in its implementation?
Critically evaluate the balance between taxation policies and privacy rights in the context of the New Income Tax Bill.
Examine the significance of expanding tax investigations to digital spaces. What safeguards should be implemented to prevent misuse?
With increasing digitization of financial transactions, how should India’s tax policies evolve to ensure fairness and transparency?
Final Takeaway
The New Income Tax Bill modernizes India’s tax framework by including digital assets, expanding search powers, and preventing tax evasion.
Key provisions include taxation of crypto assets, digital records, and expanded investigative authority.
Challenges include privacy risks, increased compliance burden, and concerns over tax authority overreach.
A balanced approach is needed to ensure transparency, security, and fairness in digital taxation.