Category: Education



Recently, Union Home Minister urged the states to adopt the Hindi language as an alternative to Englishin inter-State communication.


  • Part XVII of the Indian Constitution deals with the official language in Articles 343 to 351.
  • Article 343(1) of the constitution provides:
  • Hindi in Devanagari script shall be the official language of the Union.
  • For official purposes, the international form of Indian numerals shall be used.
  • At the state level, the state legislature can decide on its own official language and can have multiple languages as the official language.
  • Along with these provisions, The Constituent Assembly in 1949 stated that for a period of 15 years from the inception of the Constitution, the English language would continue to be used for all the official purposes of the Union.
  • After 15 years, the Parliament may provide for the continued use of the English language for specified purposes.
  • Eighth Schedule of the Constitution specifies 22 languages including Hindi. Originally only 14 languages were recognized which further expanded with subsequent constitutional amendments:
    • Sindhi language was added via the 21st Constitutional Amendment Act in 1967
    • Konkani, Manipuri, and Nepali languages were added via the 71st Constitutional Amendment Act in 1992
    • Bodo, Dogri, Maithili, and Santali were included by the 92nd Constitutional Amendment Act in 2003
    • The word Oriya was changed to Odia by the 96th Constitutional Amendment Act in 2011
  • Article 344 – Article 344(1) provides for the constitution of a Commission by the President on the expiration of five years from the commencement of the Constitution and thereafter at the expiration of ten years from such commencement. It is to be constituted to make recommendations for the progressive use of Hindi for the official purpose of the union and restricting the use of the English language.
  • The President of India appointed an Official Language Commission under the chairmanship of G. Kher in 1955.The commission submitted its report to the President in 1956.
  • In 1959, non-Hindi-speaking states expressed their apprehensions about the imposition of the Hindi language on those states.
  • Jawaharlal Nehru gave an assurance in 1959 that English would remain in official use and as the language of communication between the Centre and the States.
  • Consequently, in 1963, the Official Languages Act was passed by the Parliament, which provided that:
  • English ‘may’ still be used along with Hindi for official communication even after 1965, in addition to Hindi, for all official purposes of the Union and also for the transaction of business in Parliament.
  • After the expiration of ten years from the date, there shall be constituted a Committee on Official Language, on a resolution to that effect being moved in either House of Parliament with the previous sanction of the President and passed by both Houses.
  • It shall be the duty of the Committee to review the progress made in the use of Hindi for the official purposes of the Union and submit a report to the President making recommendations thereon and the President shall cause the report to be laid before each House of Parliament, and sent to all the State Governments.
  • However, no such committee was constituted till now.
  • Moreover, the Official Language Act did not explicitly incorporate the assurance given by Jawaharlal Nehru in 1959, making the apprehensions still pertaining in some states.
  • In 1976, in the exercise of the powers conferred by section 8 of the Official Language Act,1963, the Central Government made the Official Language Rule 1976.
    • They shall extend to the whole of India, except the State of Tamil Nadu because of the rising protest from the state.


  • The basic reason is to ensure better official and administrative transactions and communication between the union and different state governments in the country.
  • Being a multi-linguistic, and multi-ethnic nation, an official language would ensure that every citizen can do commerce and business without any regard to their ethnicity or linguistic barriers.
  • By means of official languages, the government makes sure that every domestic business runs smoothly and perfectly.
  • Our constitution doesn’t mention about national language.
  • National language in short represents a nation’s identity. A nation can be expressed not merely as an administrative or political entity but as an emotional and biological entity also. The nation as a whole belongs to a particular lineage.
  • Therefore, it is very difficult to draw the complete lineage of a country to a particular language such as Hindi.
  • Hindi itself is not a classical language. The Hindi language is not even generated from a particular place and it is actually a mix of several languages. Thus, it is difficult for such a language to represent the soul of a whole nation.
  • The twinning nature of language and culture makes it very hard for people to adopt one particular language that symbolizes the nation.
  • This is the basic reason why our constitution framers avoided the concept of the national language.
  • Despite India being diverse in terms of linguistic, geographic, cultural, and religious-wise, but as a Nation, India symbolizes the spirit of Unity.


  • Article 351 states that “The Constitution provides for the spread of the Hindi language to develop it so that it may serve as a medium of expression for all the elements of the composite culture of India”.
  • Central government is constitutionally duty bound to promote the spread of Hindi as a medium of exchange, which would be beyond the administrative and official communication purposes.
  • Therefore, in order to implement constitutional provisions to promote Hindi as a medium of expression, three language formula was introduced in the National Policy of Education in 1968 as part of the policy.
  • Three language formula is basically to impart different languages at the school level to the children.
  • Now, Education is on the concurrent list; the Union government can take any policy for the promotion of the Hindi language. But the element of language is very sensitive as it is closely interlinked with the cultural aspects of the people.

National Policy of Education 1968

  • The teaching of Hindi across the country was crystallized into a policy in an official document- National Policy on Education, 1968 by Kothari Commission.
  • First language -The First Language is the ‘Mother tongue’ or the regional language.
  • Second language – In Hindi-speaking states, the second language would be English or some other language belonging to Modern India. In Non- Hindi states, the second language will be English or Hindi.
  • Third language – In Hindi-speaking states, the third language would be English or some other language belonging to Modern India, but the one that is not chosen as the second language. In Non- Hindi states, the third language will be English or some other language belonging to Modern India, but the one which is not chosen as the second language.

National Education Policy 2020

  • NEP 2020 recommended the ‘three-language formula’ with the view to promoting multilingualism and national unity. But this new education policy does not impose any language on citizens.
  • NEP 2020 also recommends the medium of instruction to be in the home language/mother tongue/local language or regional language in primary classes.
  • The policy is aligned with Article 350A of the Constitution which deals with the facilities for instruction in the mother tongue at the primary stage.


  • The Constitution of India has not given any language a national status.
  • The Constitution of India nowhere mentioned imposing a particular language in the school curriculum.
  • Federal Philosophy -Imposing a particular language would threaten the idea of cooperative federalism in India.
  • Pluralistic Society – The culture, and civilization of India have always been a multilingual society.
  • Insecure Minorities- imposing one language may cause minorities to feel insecure and place their languages in a vulnerable position.
  • Language genesis -The status of language has been a critical issue that has caused the division of states in the past. For instance, Andhra Pradesh and Punjab were created on a linguistic basis.


It is better to provide state autonomy in choosing a language formula respecting the diversity of the nation. The state of Tamil Nadu is a guiding example in ensuring national integrity without imposing any particular language on people, i.e., National unity must not come at the cost of people’s linguistic identities. However, there must be a common lingua franca so that the spirit of nationalism will enhance as envisaged by the constitution makers in choosing an official language for administrative purposes.


What do you understand by National Language? Does the medium of expression mentioned under Article 351 hold the National Language status? Explain. (250 Words, 15 Marks)



Recently, the WTO’s 12th Ministerial Conference (MC12) took place in the month of June 2022 at WTO headquarters in Geneva. Ministers across the globe reviewed the functioning of the multilateral trading system, made general statements, and the future work of the WTO. All the 164 member nations met and made important remarks on issues that can be termed as “Geneva Package”.


  • The WTO’s creation on 1 January 1995 marked the biggest reform in the field of international trade. The Uruguay Roundconducted from 1987 to 1994 resulted in the formulation of the Marrakesh Agreement which established the World Trade Organization (WTO).
  • From 1948 to 1994, the General Agreement on Tariffs and Trade (GATT) provided the rules for world trade and witnessed some of the highest growth rates in international commerce. 
  • The “GATT”, the predecessor of the WTO mainly dealt with trade in goods only.
  • However, World Trade Organization deals with not only the goods, but also services, investments, movement of people, and intellectual property rights.
  • The WTO’s membership has expanded to 164 members, representing over 98% of international trade. India is one of the founding members of the World Trade Organization.
  • From the early days of the Silk Road to the creation of the General Agreement on Tariffs and Trade (GATT) and to the creation of WTO, trade has played an important role in supporting economic development and promoting peaceful relations among nations.
  • The World Trade Organization (WTO) is the only global international organization dealing with the rules of trade across the globe.
  • The World Trade Organization acts as a forum to negotiate trade rules, conduct trade in a fair manner, and provide a level playing field for all countries. Therefore, it provides a platform for settling economic disputes among themselves.
  • The ultimate goal of WTO is to ensure that trade flows as smoothly, predictably, and freely as possible.


The Ministerial Conference is the highest decision-making body of the WTO and usually meets every two years. The WTO’s first Ministerial Conference was held in Singapore in December 1996.

Important ministerial conferences

  1. Ministerial conference 1
  • Singapore Packages 1996
  1. Ministerial conference 4
  • Doha Round: The Doha Round was launched in 2001 to achieve major reform of the international trading system through the introduction of lower trade barriers and revised trade rules.
  1. Ministerial conference 9
  • Bali Packages: New trade facilitation agreement, Simplified customs procedures, Agreements on food security.
  1. Ministerial conference 10
  • Nairobi package 2015
  1. Ministerial conference 11
  • Buenos Aires 2017: Lack of consensus from developed countries. For instance, the US’s reluctance in solving issues of the WTO’s Appellate Body.
  • Thus, no concrete decisions were made in MC 11.
  1. Ministerial conference 12
  • Kazakhstan was originally scheduled to host MC12 in June 2020 but the conference was postponed due to the COVID-19 pandemic.
  • Finally, the postponed MC12 was recently held in Geneva which was co-hosted by Kazakhstan.
  • Ministers from across the world attended MC12 at Geneva which led to an outcome called the “Geneva Package” 2022.


  1. Agriculture and Food security
  • Normally, countries can impose export restrictions on their agriculture production. It was during the Ministerial Conference 9 at Bali in 2013 which allowed a Peace clause that continued exemptions for developing countries to stockpile agricultural products to protect against food shortages in the country.
  • At MC12, a Ministerial Decision was taken on exempting the purchase of food items from export prohibitions or restrictions for the United Nations World Food Programme humanitarian needs. This decision is necessary to meet the growing hunger crisis across the world.


  • To address food shortages and soaring food prices on account of the Covid-19 pandemic and the Ukraine-Russia war.
  • To ensure that the most vulnerable people can access emergency food aid.
  • To solve acute Hunger and malnutrition faced by certain countries.


  • Humanitarian Exemption: Even now, countries can impose export restrictions to ensure their domestic food security.


  • MC12 took no decision on India’s demand to export subsidy-backed food grains procured through National Food Security Act 2013 and Public Distribution System as it is said to be against WTO rules and regulations.
  • No assurances from WTO for India’s Public stock-holding program to ensure food security.

  1. Fisheries
  • Curb Harmful subsidies: The agreement prohibits support in the form of harmful subsidies for next four years in illegal, unreported, and unregulated (IUU) fishing.  
  • Bans overfishing: To protect global fish stocks by eliminating over-exploitation beyond their rate of replenishment. The package also took the decision to restrict overcapacity and overfishing by ending subsidies for fishing on the unregulated high seas.
  • Recognizes the rights of fishing communities: Around 260 million people depend on marine fisheries for their livelihood. Recognizing their rights ensures the development of fishing communities.
  • No limitation: There is no limitation on subsidies granted by developing and Least developed countries for fishing in their Exclusive Economic Zones (EEZ).


  • Environment sustainability- Removing unwanted subsidies helps in the replenishment of the fish population which stabilizes the marine ecosystem.
  • Welfare of the fishing community – The recognition of their rights helps them to lead a dignified life which benefits their future generation too.
  • Lip service- The environmental experts stated that curbing subsidies for four years without complete removal will not result into a comprehensive solution.


  • Aligned with India’s demand – Government of India demanded not to impose subsidy restriction within Exclusive Economic Zones since a vast number Indian population depends on marine resources. India opinioned to curb subsidies beyond Exclusive Economic Zones. Thus, the MC12 decision on subsidy limitation beyond EEZ favours India.
  • Economic wellbeing – The decision empowered the Indian government to provide more incentives for fishing activities which ultimately improves the economic status of fishing community.


  1. Moratorium on e-Commerce work program
  • Countries agreed to maintain their current practice of not imposing customs duties on electronic transmissions. The electronic transmissions under this moratorium include electronically ordered and electronically delivered products and services such as software, music, e-books, video games, etc. However, the online ordered and physically delivered products doesn’t come under this category.
  • The moratorium will remain in effect until MC13, to be held by the end of 2023 or until 31 March 2024 whichever is earlier.
  • This moratorium since its adoption in 1998, helped in preserving the environment for the global digital economy and millions of businesses and jobs were dependent on it.


  • Initially, India was reluctant to participate in talks on electronic transmissions since the country was not much comfortable in trading electronic transmissions. India opinioned that by not knowing the intricacies of this sector, joining the talks will only help developed countries. Moreover, the rules framed may not be in favour for developing countries and least developed countries. However, India has joined the talk now.


  • Sovereign right- It was the sovereign right to impose tax by the developing and least developed countries for the import of electronic transmissions but WTO stands against their demand.
  • Disparity- The majority of e-commerce transactions are concentrated in developed countries. The contributions from developing countries are minimum in electronic transmissions. So there exists a wide disparity between developed and developing countries.
  • Economic loss- Developing countries incur a loss of around 10 billion dollars per annum for custom-free imports where the products enter the domestic market with no customs duties.
  • Dumping-Domestic industries will be adversely affected due to the dumping of products at low prices from developed countries.
  1. Covid-19 Vaccine protection
  • Waiver: The conference agreed on the waiverof certain requirements under the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS) concerning the use of compulsory licenses to produce COVID-19 vaccines only.
  • Provided a relaxation for five years: Those countries producing vaccines up to 2027 need not p ay any royalty to original manufacturers.


  • Not comprehensive- The waiver requirement doesn’t include therapeutics and diagnostic tools which are widely demanded by the countries for their growing importance in the present scenario such as Covid 19, the prevalence of Non-Communicable Diseases, etc.
  • Delayed decision: The agreed waiver has come too late whereas India and South Africa started demanding the waiver much earlier.
  • Logistics: Lack of proper logistic facilities such as required cold storage facilities is a major concern for developing and least developed countries.


  • Vaccine equity: Waiver of intellectual property rights on Covid-19 vaccine can diversify the production and ensure the availability of enough vaccines at the global level.
  • Business ethics: The decision would act as a shock against the rich pharmaceutical companies who tried to profiteer the pandemics. The current decision of the waiver, demands a more ethical perspective from the business community towards humanity.


  • India on signing the agreement can produce any vaccines without paying royalties to manufacturers until 2027. Manufactures must also transfer their technologies to India.
  • The procedure of some vaccines such as Moderna, MRNA vaccines etc., are very complex and its logistics is very difficult. The requirement of cold storage even minus temperature and the deliverance of vaccines within short period with no wastages are major concerns.
  • India being hub of pharmaceuticals could produce new medicines and diagnostic kits, if waiver of IPR on diagnostic tools and therapeutics are provided.


  • Appellate mechanism: Deadlock in appointing judges to the WTO Appellate Body to be rectified to strengthen dispute settlement mechanisms.
  • Trust deficit: Inclusive and transparent working process to bridge the trust deficit between developed and developing countries.
  • Holistic approach: Waiver on IPR covering diagnostic tools and therapeutics needs to be considered. The decision to appoint a committee for monitoring the said IPR exemption needs to be timely executed.
  • Deliberations: Negotiations and discussions to solve differences of interests between the member nations. It promotes the utility of multilateral institutions at the global level.


It is high time to make structural changes to the working of WTO to meet the changing needs of 21st century. The need of the hour is to better implement Geneva packages and its decisions without fail, to ensure a level playing field for the global trade ecosystem. 


Food security is a key concern for developing countries like India.How far do you think the recent12th WTO meeting addressed this concern?(250 Words, 15 Marks)



 Oceans are said to be the lungs of our planet. Recently, World Ocean Day was celebrated on June 8, 2022, with the theme, “Revitalization: Collective Action for the Ocean”. This year World Ocean Day focused on the life and livelihood that the ocean sustains.


  1. Regulation of climate- Oceans influence the global For e.g. –the Indian Monsoon mechanism.
  2. Replenishing oxygen- According to the UN, at least 50% of the oxygen is produced by the
  3. Supporting Humanity- Ocean provides food and nutritional
  4. Livelihood- By 2030, around 40 million people would be employed in Ocean-based Industries.
  5. Tourism-Marine tourism supports a substantial part of the GDP of several
  6. International shipping lanes- Sea Lanes of Communication (SLOCS) plays a critical role in energy security and the socio-economic development of the
  7. Resources- Ocean is a rich source of minerals, polymetallic Nodules, medicinal products, and rich flora and
  8. Carbon sequestration- 30% of carbon dioxide is absorbed by the oceans, produced by human activities, buffering the impacts of global


 Human-induced Actions

  1. Climate change- Rapid change in climate and increased Global warming disturb the ocean
  2. Ocean acidification- Decrease in pH of the Earth’s oceans, caused by the uptake of carbon dioxide (CO2) from the atmosphere which corrodes animal shells and their existence at
  3. Eutrophication- Excessive growth (or bloom) of algae and plankton in water bodies due to enriched nutrients from fertilizers, and industrial wastages may kill a wide variety of marine species. As per UN estimates, around 90% of big fish populations were
  4. Coral bleaching- Due to the rise in sea temperature and increased uptake of carbon dioxide, the symbiotic algae zooxanthellae get disturbed leading to coral destruction. According to UN estimates, around 50% of coral reefs
  5. Sedimentation- Solid waste discharges from industries before treatment and fertilizer runoffs negatively impact the water quality and the lives in it.
  6. Melting of Polar ice caps- melting of ice caps and rise in sea level due to increased green gas house emissions disturbs the coastal communities. Moreover, the effect of increasing fresh water on marine life is yet to be

Direct Human Intervention

  1. Pollution 
    • Toxic Chemicals from Industries are directly discharged into the oceans,
    • Micro plastics- Oceans have a lot of plastic waste being disposed of in them which is degrading the life in
  2. Oil spills- Pollution caused by ships is extremely toxic to marine life, and it suffocates marine animals to
  3. Deep-sea mining- Drilling of ocean sites for silver, gold, copper, cobalt, and zinc creates excessive sulfide deposits.
  4. Overfishing- Continued practice of bottom
  5. Land runoffs- Land-based sources such as agricultural run-off, discharge of nutrients and pesticides, and untreated sewage including plastics account for approximately 80% of marine


Global actions

  1. UN 2021-2030 Decade of Ocean Science – The UN has declared a Decade of Ocean Science for Sustainable Development (2021-2030) to support efforts to restore ocean health.
  2. UN Ocean Conference – UN Ocean Conference or Lisbon declaration aims to achieve carbon neutrality by 2040 and allocate funds to research on ocean acidification, climate resilience, and surveillance.
  3.  Food and Agricultural Organisation – Aims at addressing improper agricultural practices and bringing behavioral changes toward sustainable agricultural practices.

India’s action

  1. Deep ocean mission- Technological Innovations for Exploration and Conservation of Deep-sea biodiversity and to estimate the potential of polymetallic nodules in the
  2. National Fishing Policy- A national policy for promoting the ‘Blue Growth Initiative’ which focuses on sustainable utilization of fisheries wealth from marine and other aquatic
  3. Blue Economy- Sustainable use of ocean resources for economic growth, improved livelihoods and jobs, and ocean ecosystem


  1. Research and development- Understand the scientific reasons behind the changes and disseminate and, collaborate with different
  2. Mapping of vulnerable ocean areas- Actively mapping vulnerable sites and prioritizing actions on the basis of
  3. Global Governance- Oceans are considered as global commons; thus, an integrative initiative will
  4. Marine spatial Planning- Analyze and allocate the spatial and temporal distribution of human activities in marine
  5. Political Will- Active implementation of international policies and plans to conserve
  6. Funding- adequate funds for sustainable development raised through Public-Private
  7. Bioremediation- Use of specific microorganisms to metabolize and remove harmful substances to treat oil
  8. Organic Farming- Limit agricultural pesticides and encourage organic farming & eco-friendly pesticide use.
  9. Proper sewage treatment and exploration of eco-friendly wastewater treatment options to be
  10. Deep-sea sea fishing- Transition from trawling to deep-sea fishing is a better solution


The need of the hour is to better find a new balance in our relationship with the marine environment and focus on the mantra – ‘Restore Ocean resources, Repair the ocean ecosystem and return to sustainable use of ocean resources’. It will lead the way in achieving sustainable Development Goal: 14 – To conserve and sustainably use the oceans, seas and marine resources for sustainable development.



The income tax laws are complex in the country over the years, despite the government’s action to overhaul direct tax laws like the way it did for indirect taxes with the implementation of GST. Recently, the Revenue Secretary, while addressing tax professionals at an event, stressed the need to rewrite the tax laws to get rid of numerous exemptions and special treatment bestowed on select business activities or individuals.


  • Direct taxes are taxes paid directly by an individual or organization, with the incidence and impact of taxation falling on the same entity.
  • Direct taxes are progressive in nature such that as an individual’s or entity’s income rises, so does the share of tax liability.
  • Income tax, corporate tax, securities transactions tax, etc. are some direct taxes.


  • Indirect tax is a type of tax where the incidence and impact of taxation do not fall on the same entity. In the case of indirect tax, the burden of tax can be shifted by the taxpayer to someone else.
  • Indirect taxes are regressive in nature that are levied equally upon taxpayers, no matter their income, so rich or poor, everyone has to pay them. Thus, it widens the inequality in the country.
  • The most common example of an indirect tax is Goods and Service Tax, import duties, etc.


  • Constitutes 1200 pages,298 sections, and 14 schedules.
  • Highly complex and need to consult tax analyst for even filing tax returns.
  • Existence of contradictory provisions leading to increased litigations.
  • Introduced in 1961 to suit the socialist philosophy of the then period.


  1. Post-independence, India had witnessed a maximum tax limit of 97.5%. However, in 1997, former Finance Minister P Chidambaram during his budget presentation reduced and stabilized the tax limit to 30%.
  2. In 2009, the drafting of the Direct Tax Code was first mooted and the revised draft was introduced in Parliament. Subsequently, the Parliamentary Select Committee submitted its report in 2012 and prepared the Direct Tax Code. However, the bill was not taken up and subsequently lapsed due dissolution of the lower house.
  3. In 2014, the then government focused on simplification of indirect tax laws and introduced the game-changer – “Goods and Service Tax” on 1 July 2017, and the GST council for regulating GST and its implementation.
  4. Finance Bill now confines mostly direct tax provisions and clauses.
  5. In 2017, an expert committee was constituted and drafted a new Direct Tax Code in 2019 which is yet to be published.


  1. To reduce tax compliance cost
  2. Widen tax base to improve social and economic betterment for the society
  3. Remove tax evasions and tax avoidance: Simplify the laws to contain the use of loopholes in the taxation system.
  4. Balance between Direct and indirect tax: Since indirect tax is regressive in nature, an alarming increase in indirect tax should be minimized, and focus on direct tax collection to ensure progressive development.
  5. Reduce Inequality: Reassessment of direct tax laws can bridge the inequality crisis to a considerable extent.
  6. Changing ecosystem: Socialist philosophy of 1961 has changed to a mixed ideology, so make amendments to incorporate the changing needs.
  7. New litigation methods: New methods of Alternative Dispute Resolution (ADR) such as arbitration, and conciliation which are outside formal systems to be adopted.
  8. Goodwill: Instills confidence and a sense of credibility in foreign markets for investing in the Indian economy.


  1. Changed tax structure: introduced more tax slabs and reduced tax rates.
  2. Freedom to taxpayers: Taxpayers are free to follow old tax slabs with exemptions or new tax slabs without exemptions.
  3. Changed corporate tax rate: Effective Corporate tax rate has been reduced from 30% to 25. 17% (including 22% + Cess& Surcharges).
  4. Abolished Dividend Distribution Tax in the union budget 2021-2022
  5. Amendment to Capital Gain tax regime will improve compliance of investors and the income tax department in administration.
  6. Simplified procedures: Provided tax holidays and simplified tax procedures for Startups.
  7. Retrospective taxation: Doing away with retrospective taxation (Cairn Energy issue) reinstates India’s credibility at the global level.
  8. Faceless assessment: Improves transparency, efficiency, and accountability in income tax assessments.
  9. Faceless appeal: Helps in eliminating the interface between taxpayers and income tax authorities and conducting faceless appeal proceedings in an unbiased manner.
  10. DIN: Introduced Document Identification Number which is used for tracking taxpayers.


  1. Single tax code with unified compliance procedures in simple language enhances compliance.
  2. Remove exemptions in the taxation system and a further reduction in the tax rate will widen the tax base.
  3. Equal treatment: Different tax procedures for different businesses should be avoided.
  4. Incorporate value addition of agriculture sector to taxation system beyond a fixed limit.
  5. Technological and psychological measures to be utilized for maximizing transparency and compliance.
  6. No opportunity cost: The difference between Tax evasion gains and the cost of tax compliance must be nil.


Rationalization and simplification of direct tax laws can have a multitude of benefits for the economy. The aforesaid changes need to be introduced in a step-by-step manner to avoid short-term disruptions. Thus, simplifying the direct tax regime will ultimately help the country to achieve its SDG goal 10 – “Reduced Inequalities” in the long term.


The major pressing reform required in Indian Economy is Direct Taxes Code. Comment.(250 Words, 15 Marks)

Urban Employment Guarantee Scheme


 Recently, the Rajasthan Government has announced the Indira Gandhi Shahri Rozgar Guarantee Yojana, an urban employment guarantee scheme to augment the employment rate, in the aftermath effect of the global Pandemic scenario.


  • Urban employment scheme such as Swarna Jayanti Shahari Rozgar Yojana (SJSRY)was launched in 1997 and was replaced by National Urban Livelihoods Mission (NULM) in
  • However, these were not employment guarantee
  • It was the state of Kerala which came up with the urban version of MGNREGA called “Ayyankali Urban Employment Guarantee Scheme” where the practice is further followed by Odisha, Himachal Pradesh, Madhya Pradesh, Jharkhand, and Rajasthan at the


  1. High unemployment: Urban areas are facing an unemployment rate of around 7% as per the Periodic Labour Force Survey.
  2. Jobless growth: The nation is witnessing a clear economic growth, but employment rates are not increasing
  3. Widening inequality: Deepening inequality among various sections of the economy disrupting social
  4. Soaring inflation: Rising inflation hurts the poor in cities more than in rural
  5. Inadequate Working conditions: Poor work quality, as well as lack of essential infrastructure facilities, are a cause of


  • Prime Minister Economic Advisory Council: Recommended the need for an employment guarantee scheme in urban areas on account of rising inequality and wealth concentration as per their “State of Inequality in India “Report.
  • Parliamentary Standing Committee on Finance: Highlighted the essentiality of an urban employment guarantee scheme citing growing
  • Standing committee on Labour Ministry: Stated the need of having an urban-specific scheme on account of the pandemic


  1. Understand the ecosystem: It is not wise to replicate completely the Mahatma Gandhi National Rural Employment Guarantee Act, 2005 as the Urban ecosystem is different from the rural
  2. Prioritization of cities: Choose Tier 2, or Tier 3 cities as they are less developed and prevalence of high unemployment as compared to Tier 1 which is better in terms of infrastructure
  3. No space for ambiguity: There should be a clear clarity on who should provide employment whether the Government or the Private sector or a mix of
  4. Coupon Methods: Provide coupons to Schools, Hospitals where they can en-cash and provide employment to the needy ones in urban
  5. Eligibility Criteria: Ascertain eligibility in terms of locals, migrants, economic conditions, and domicile basis and prioritize the needy ones, especially Women.
  6. Skilled /Unskilled: Decide the type of employment planning for the scheme and provide training according to the
  7. Days and wages: It should be decided according to the prevailing conditions to meet the cost of living which may vary from state to


  1. Burden on Public Exchequer: A substantial budget allocation is needed which exacerbates the financial strain of the
  2. Vote Bank Politics: Due to political pressure, the government could not end the scheme in spite of its Once started, the schemes cannot be repealed in the Indian economic situation.
  3. Violation of fundamental rights: The schemes cannot be imposed on private employment providers as it curbs their freedom of profession under Article
  4. Disparity in wage rate: It may further widen the inequality in the
  5. Disguised & Underemployment: Providing unskilled jobs may result in the under utilization of human
  6. Encourage Migration: People may start migrating to those states which are offering high wage It results in the proliferation of slums and the widening of income inequality in society.


  1. Temporary measure: Employment guarantee schemes to be initiated as a one-time practice and they should be stopped once the situation improves.
  2. Skilling, upskilling, and reskilling should be the
  3. Infuse capital: Prime investment from the government could boost the private sector to provide additional employments which may kick start the
  4. Promote self-employment through Stand-up India, Startup India schemes can initiate more
  5. State-specific programs: National-level schemes are not financially State-specific programs can customize schemes according to their specific problems.
  6. Integration of data: Collection and collaboration of information about workers, skills sets, and employers will satisfy demand and supply equilibrium.
  7. Strengthen existing schemes: Pension funds, National Food Security Act 2013, Divyangjan Swavalamban Scheme,etc., to safeguard the interest of needy ones.
  8. Better targeting of beneficiaries: To avoid misuse and ensure the betterment of public service


Initiating Urban Guarantee schemes have a multitude of effects on the Indian Economy. The scheme could help in reaping the maximum demographic dividend by building required skill sets and reducing the widening inequality in the future.



In the month of May 2022, the Government of India announced a sudden ban on the export of wheat, a few days after Prime Minister Narendra Modi stated “when the world is facing a shortage of wheat, the farmers of India have stepped forward to feed the world”.


  • Wheat is a major cereal crop in India after rice. It is the main food crop, with high protein and high gluten content.
  • Indiais the world’s second-largest wheat producer after China. But it accounts for less than 1% of the global wheat trade. India is not a traditional exporter of wheat.
  • The domestic consumption of wheat production in India is through Market procurement and Government procurement under the National Food Security Act.
  • For the past five years, India has exported around 2% of the wheat produced while the US exported 30% of its production.


  1. Diversion of food grains- Rise of private parties to procure food grains directly from the farmers due to high market price for wheat.
  2. Pressure on Food security –Farmers feel reluctant to sell their produce to Government under NFSA at lower prices.
  3. Heatwaves-Estimated wheat production comes down due to the influence of heatwaves.
  4. Inflation- The consumer price index reached a high of 7.79 percent in April, driven by rising food and fuel prices.
  5. Benefit Traders-Wheat prices have been rising on international demand which is benefiting traders at the cost of farmers.


  1. Higher exports –Increased exports would help India to bring down inventories in stock.
  2. Better price- Framers would get better prices from the market as private traders could procure goods at higher prices.
  3. Policy of liberalization-The government played the role of regulator than the facilitator.
  4. Lack of consensus- Government favored consumers at the expense of farmers.
  5. Doubling farmers’ income-It is still a dream for the farmers with the current policy.
  6. International wrath-G7 countries criticized India’s unilateral policy in times of food crisis.
  7. Global hunger- The world is starving on the sidelines of the Ukraine-Russia war and the ongoing pandemic.
  8. Opportunity cost- India can diversify its exports by capturing foreign markets.


  1. Goodwill diplomacy- It was the best time to utilize the opportunity to strengthen the ties with several nations through wheat diplomacy.
  2. Policy Assurance-Global community may lose credibility and reliability on India’s policies.
  3. Inertial issues- lack of initiatives from domestic exporters in the future.
  4. Global responsibility- India will lose its credibility, if it fails to act in times of need and may make its UNSC eligibility at stake.


  1. Facilitator role-The role of the Government could only be a facilitator, not a regulator.
  2. Market forces- Allow the functioning of market forces- demand and supply. Had the market forces not been suppressed by the government, farmers would get better prices for their production.
  3. Dual existence- Minimum support price and private procurement to be sustainable balanced. In case of mismatch between MSP and market prices, the excess amount beyond MSP is to be paid by the government to maintain buffer stocks.
  4. Minimum export price and tariffs –It can arrest the rising domestic market prices for the commodity.
  5. Gradual step- Rather than a sudden withdrawal or exit from the policy, better alternatives are to be devised through discussions and deliberations with the stakeholders.


The recent step taken by India is based on genuine grounds to ensure food security and stabilize domestic prices in the market. However, “to enter the Growth zone, one must leave the comfort zone”. Focusing on the growth zone can only help India to achieve her dream of “Doubling the farmers’ income” in the near future.


Convergence of Commerce Ministry and Agricultural Ministry is essential for improving the income of farmers. Comment.(250 Words, 15 Marks)



Recently, the Prime Minister inaugurated the Sant Tukaram Shila Temple or Rock temple in the village “Dehu” near Pune, Maharashtra.


  • Tukaram taught about “Abangas” among all classes of society irrespective of caste. This made dominant classes like Brahmins question Sant Tukaram.
  • They challenged him to immerse his teachings and literary works “Abhangas” into the Indrayani River to prove his divinity.
  • Tukaram sat on the rock near the river where his works reappeared after 13 days.
  • This rock is considered pious and a Shila Mandir was built on this rock.


  • Tukaram was a 17 th century Bhakti Saint from Dehu village, Maharashtra.
  • He belongs to Bhakti Parambara which started with Adi Shankaracharya and is then revived by Ramanujacharya.
  • Tukaram belonged to “Warkari Sampradaya”, a Mahratta Vaishnava tradition where people worship Vishnu in different forms called Vidhobha, Vithala, and Panduranga.
  • Chaitanya Mahaprabhu was the Guru of Tukaram. Apart from him, Tukaram was influenced by Namdev, Jnaneshwar, Kabir, and Eknath.
  • Tukaram was the contemporary of Chatrapati Shivaji, who sent gifts that were rejected by Tukaram in the spirit of renunciation.
  • Sant Tukaram was called Tuka or Tukoba, and he was also known as the “Saint of the masses”.
  • The teachings of Tukaram are simple, straight, and grand which attracted the masses to learn his teachings by themselves.


  1. Abhangas: Abhangas means indestructible and non-ending. He wrote around 5000 Abhangas, devotional poetry in the Marathi genre of literature.
  2. Kirtans: Kirtans were derived mostly from Chaitanya Mahaprabhu. It is community-oriented spiritual worship through songs and dances and it is one of the prominent forms of the Bhakti Movement.


  1. Search of truth: Tukaram spent 15 days on Bhamnath mountain like a wanderer in search of truth.
  2. Authenticity of Vedas: Being a sudra himself, Tukaram taught true knowledge of Vedas to everyone in the society irrespective of any discrimination. He upheld– “Everyone is same before the God”.


  1. Bhakti Marg: He advocated renouncing rituals and sacrifices and maintaining direct relation with God. He completely disregarded conventional ritual practices and the role of intermediary between God and worshippers. Moreover, surrendering to God is the mantra for a peaceful life.
  2. Vedantic philosophy: Entire Bhakti has its root in Vedas and Upanishads which basically focus on the doctrine of “identify the self-first”.
  3. Great virtues: Tukaram upheld the importance of virtues in one’s life such as truth, humility, humbleness, and compassion. He quoted- “when a river is flooding, mighty trees will wash away, but little grass will stay like that”-meaning virtues stay forever, whatever the circumstances are.
  4. Social Reforms: Tukaram advocated “equality” irrespective of prevailing caste discrimination, gender discrimination, and economic discrimination at that time. Society during his period was completely devoid of knowledge in devotion. Tukaram advocated maintaining continuous relations with God.
  5. Pilgrimage: Pilgrimage constitutes part and parcel of the Bhakti movement. He took pilgrimage from Dehu to Panduranga temple annually which was called “Wari”.


Tukaram was a person who stood for caste and gender justice. His prominent works such as “Abhangas” are universally accepted. His ideologies have a long-lasting impact on Indian society, even Mahatma Gandhi was influenced by the teachings of Sant Tukaram.

Voting Rights for Non-Resident Indians (NRI’s)


The Government has been exploring the possibility of allowing Non-Resident Indians to participate in the election process to widen the democratic base.


  • Constitutional Right: As per Article 326 and Sixty-First Amendment Act 1988, elections to the House of the People and Legislative Assembly of every state shall be on the basis of adult suffrage.
  • Representative democracy: India is one of the largest democracies in the world and needs to uphold its representative democratic position globally.
  • Inclusive elective process: Free and fair election by the people, for the people, and of the people.


  • Presently, around 3.2 Cr NRI’s migrated to different foreign countries in search of employment opportunities.
  • Around 42Cr internal migrants within our country itself.
  • Prior to 2010, NRIs were not able to participate in the voting process in India since NRIs’ names were deleted from electoral rolls if she/he stays outside India for a period of continuous 6 months.
  • In 2010, as per Representation of the People (Amendment) Act, 2010- NRI’s who had stayed abroad beyond six months have been able to vote, but only in person at the polling station where they have been enrolled as an overseas elector.An NRI can vote in the constituency in which his/her place of residence, as per the address mentioned in the passport, is located.
  • The amendment is made to improve representation and to prevent electoral malpractices.
  • However, the changed situation doesn’t bring much improvement in voter turnout ratio.
  • In 2017, the government introduced a bill that provided the NRIs to appoint a proxy to cast their votes on their behalf, subject to conditions laid down in the Conduct of Election Rules, 1961.
  • The Bill was passed in Lok Sabha in 2018 but lapsed with the dissolution of the 16th Lok Sabha.
  • In 2020, the Election commission of India approached the Law Ministry to amend the Conduct of Election Rules 1961 to allow NRIs to cast votes through Postal ballots.
  • Currently, the proposed Electronically Transmitted Postal Ballot System or ETPBS is used by service voters such as members of the Armed Forces of the Union, or a member of a force to which provisions of the Army Act, 1950 are applicable.


  1. e-voting  
  • Internet
  1. Proxy Voting


  • Most efficient way to get NRI’s participation in elections is through the internet. However, tampering and privacy issues are the causes of concern.


  • Proxy voting is a form of voting whereby a person by sending a letter to the Electoral Returning Officer to delegate his voting power to any adult in his own constituency.
  • The issue with proxy voting is the misuse of trust and buying votes from registered voters in foreign countries.


  • There is a provision for domestic migrants who are residing in a place for 6 months can register themselves as voters in that residing constituency and can cast their vote.
  • However, the lack of awareness among the poor migrants and procedural delays fade the utility of the provision.


  • In 2016, the Conduct of Election Rules, 1961 was amended to allow service voters to use ETPBS.
  • Under this system, postal ballots are sent to registered service voters electronically. The service voter has to download the ETPB register their mandate on the ballot and send it to the returning officer of the constituency via ordinary mail.
  • The post will include an attested declaration form which is to be signed by the voter in the presence of a senior officer who will attest it.


  • Practical difficulties: Need to involve Embassy in different foreign countries.
  • Lack of enforceability: The enforceability of the Model Code of Conduct is difficult.
  • Logistics issue: High logistics cost reduces the viability of the project.
  • Synergy: Coordination between the Ministry of External Affairs, Ministry of Law, and the Election commission is cumbersome.
  • Compulsive voting: There are chances that distant voters may tend to cast votes under threat.


The need of the hour is the best utilization of existing resources and technological utilities to incorporate India’s Diaspora in the Voting process. Proper authentication at the embassy and an effective postal system with improved logistics will enable overseas citizens to exercise their Right to Vote. It will keep India’s democracyrepresentative in both letter and spirit.


Do you think that the Indian Democracy is inclusive? List out the various measures to improve the voting participation in India. (250 Words, 15 Marks)



Recently, the Union government filed an affidavit in Supreme Court declaring that the state governments can grant minority status to any religious or linguistic community.


  • According to the 2011 census, Hindus are a minority in some states and Union territories such as Mizoram, Lakshadweep, Nagaland, Meghalaya, Jammu & Kashmir, Manipur, Arunachal Pradesh, and
  • A petition has been filed in the Supreme court seeking minority status for Hindus in concurrence with the supreme court judgment in TMA Pai Foundation


  1. Number: Usually defined on the basis of a number where the minority is less than 50%.
  2. Power or dominance


  1. Article 29


  • It provides that any section of the citizens residing in any part of India having a distinct language, script, or culture of its own, shall have the right to conserve the
  • It grants protection to both religious minorities as well as linguistic
  • However, the SC held that the scope of this article is not necessarily restricted to minorities only, as the use of the word ‘section of citizens’ in the Article includes minorities as well as the
  1. Article 30
  • All minorities shall have the right to establish and administer educational institutions of their
  • The protection under Article 30 is confined only to minorities (religious or linguistic) and does not extend to any section of citizens as under Article 29
  1. Article 350 B
  • The 7th Constitutional (Amendment) Act 1956 inserted Article 350 B which provides for a Special Officer for Linguistic Minorities appointed by the President of
  • It would be the duty of the Special Officer to investigate all matters relating to the safeguards provided for linguistic minorities under the

However, Constitution doesn’t define the term Minorities anywhere.


  1. National Commission for Minorities Act,1992
    • As per Section 2(c) of the act, it is the central government that decides which community constitutes the Minority
    • Consequently, in 1993 union government declared five religious communities as Muslims, Christians, Sikhs, Buddhists, and Zoroastrians (Parsis) as minority
    • In 2014, Jains were also notified as a minority
    • Union government has not identified any linguistic minorities till
  1. National Commission for Minority Education Institution (NCMEI) Act, 2004
  • It gives the minority status to the educational institutions on the basis of six religious communities notified by the
  • As per section 2 (f), the Central government declares Minority
  • There is no distinction between religious minorities and linguistic minorities within the constitutional


  1. Kerala Education Bill, 1958: Supreme court stated that State is the unit to decide whether a particular community is a minority or
  2. DAV College versus State of Punjab 1971: The court held that the Arya Samaj, who were Hindus, were a religious minority in the state of Punjab, even though they may not be a minority in relation to the entire
  3. DAV College Bathinda versus the State of Punjab, 1971: Supreme Court rejected the contention that since the Hindus are in majority in the country they cannot be held as a minority in the The Supreme court in India consistently held that the state should be the unit to determine who constitutes minorities.
  4. TMA Pai Foundation Case, 2002: The apex Court stated that the rights of minorities to establish and administer educational institutions, and religious and linguistic minorities have to be considered state-wise.
  5. Bal Patil Case,2005:
    • The case before the Supreme Court was whether Jains can be declared as minorities under Section 2(c) of the National Commission for Minorities Act,
    • After several rounds of deliberations, finally the state government of Gujarat declared Jains as minorities, so the state government is practicing the law laid down by the M.A. Pai case.
    • In 2014, the Central government also declared Jains as a minority community just before the general election.

Thus, the legal position clarifies that henceforth the unit for determining the status of both linguistic and religious minorities would be ‘state’.


  • Religion is a pan India element, thus both central government and state government can decide the minority status, but now they have taken their stand
  • State government can decide which communities constitute linguistic
  • For example The Maharashtra government notified Jews as a minority community in 2016 and Karnataka had notified Urdu, Telugu, Tamil, Malayalam, Marathi, Tulu, Lamani, Hindi, Konkani, and Gujarati as minority
  • Question on the simultaneous declaration of the minority status at the national and state level (case of Jammu & Kashmir) is a legal dilemma that the Supreme court needs to be
  • In Jammu and Kashmir, the Hindus are a minority with more Muslim population in the Union But when we consider India as a whole, the Muslim population constitute the minority. So, on what basis will a minority group be taken into account in such cases? This stands as a legal dilemma that the SC has to clarify.


  • The Union government is on the stand that the Supreme Court has nowhere eroded the power of the Central Government to notify a community as a ‘minority’ in the TMA Pai Foundation case
  • Both union government and state government are empowered to enact laws to promote and protect the interests of minorities under Entry 20 of the Concurrent List, to ensure welfare and preservation of culture which promotes economic and social


Discuss the constitutional provisions related to minorities. Do you think that the judgement delivered in TMA Pai Case regarding minority status case will solve the conflict between the centre and state in deciding minority status? (250 Words, 15 Marks)



Recently, Oxfam International published a report titled ‘Profiting from Pain’ stating a new billionaire emerged every 30 hours, while a million people might slip into extreme poverty every 33 hours in the same time period during the Covid-19 pandemic.


Inequality refers to the phenomenon of unequal and/or unjust distribution of resources and opportunities among members of a given society.


  1. Reduced growth rate- Accumulation of wealth on a few hands leads to less utilization of resources thereby minimizing the growth rate and development.

2. Social disharmony- Unequal access to health, and education for the common people end up in social unrest.

3. Political Existence-Widening inequality questions the existence of the political system in the country. For e.g.: Sri Lankan crisis

4. Poverty and Malnutrition- Pandemic made rich becoming richer, poor becoming poorer. Increasing poverty and malnutrition diminishes the human capital.

5. Gender Disparity-Women are more vulnerable to downsizing the workforce.


  • Billionaires have seen their increase in wealth as much in 24 months which was made by them in the past 23
  • Billionaires in the food and energy sectors have seen their wealth increase by a billion dollars every two For e.g., 62 new food billionaires have been created since 2021.
  • The combined crises of COVID-19, rising inequality, and rising food prices could push around 263 million people into extreme poverty by the end of 2022. This is equivalent to one million people every 33
  • At the same time a new billionaire has been minted on an average every 30 hours during the
  • This means on an average, it took the same time to create a new billionaire during the pandemic, and one million people could be pushed into extreme


  1. Neo-economic policies
  • Moving away from public services into private
  • Making Services unaffordable for the
  1. Monopoly
  • Massive concentration of corporate
  • Huge disparity of income already existing between rich and
  • Exploitation of the common
  • For e.g.; Moderna: The pharmaceutical company has just one product on the market, a COVID-19 vaccine on which it makes a 70% pre-tax profit margin.

    Pfizer: The company has sold the most vaccines in the world but has delivered the least to low-income countries.

3. Lack of Business 

  • Profiteering by food, energy, pharmaceutical, and technology sectors during the pandemic. For e.g.,

    Walmart focused on the distribution of shareholder dividends rather than distributing profits for workers who are facing the spiraling cost of living.

  1. Tax evasion
    • Shifting of profits by MNCs to avoid
  1. Fiscal Policies
    • Eroded workers’ rights by pro-capitalist
    • Reduced tax rates for
  1. Monetary policy
    • Central banks injected trillions of dollars into
    • It dramatically drove up the price of assets leading to inflation. This money en routes to th
  • An enormous increase in billionaire wealth has been the direct by-product of this cash
  1. Crony Capitalism
  • Extreme wealth corrupts our
  • Unaccountable power in the hands of a small


According to Oxfam’s analysis:

1. Wealth inequality

  • 573 Billionaires were added since the pandemic began.
  • Total billionaire wealth is now the equivalent of 13.9% of global gross domestic product (GDP), which was only 4.4% in 2000
  • The richest 10 men have greater wealth than the poorest 40% of humanity combined. The richest 20 billionaires are worth more than the entire GDP of sub-Saharan Africa.

2. Income inequality

  • Covid-19 made 125 million people lose their jobs and the incomes of 99% of humanity have fallen.
  • It would take about 112 years for the average person in the bottom line to make what a billionaire in the top gets in a year

3. Gender inequality

  • Feminised work- Women were disproportionately pushed out of employment, especially as lockdowns and social distancing affected highly feminized workforces in the service sectors, such as tourism, hospitality, and care
  • During the Pandemic, women had to take over more of the house hold work. Also, when companies opted for a cost cut, it is the women who were targeted first to be removed. Thus, an increase in unpaid work has barred millions of women from re-joining labor
  • Anaemia- Women are expected to cope with the huge rises in food and energy prices in order to keep their families
  • Gender pay gap- Before the pandemic it was forecast to take 100 years to close; now it will take 136 years thus widening the gender pay
  • In 2021, there were 13 million fewer women in employment compared with 2019, while

men’s employment recovered to 2019 levels.

4. Racial inequality

  • Racial inequalities linked with historical legacies of white supremacy, including slavery and
  • For g., Indigenous people in Brazil, Dalits in India, and Native American, Latin, and Black people in the USA face disproportionate lasting impacts from the pandemic.
  • Globalisation of Patriarchy and Racism -Half of all working women of color in the US earn less than $15 an hour, a widely used threshold for distinguishing low-wage workers in that

5. Health inequality

Good-quality healthcare is a basic human right.

  • Vaccine inequality – If Vaccine had been distributed fairly then every adult in the world who wanted it could be fully vaccinated; instead, just 13% of people in low-income countries have been fully vaccinated.
  • The life expectancy of people in high-income countries is 16 years longer than that of those in low-income
  • High out-of-pocket expenditure- Having more money in your pocket not only helps to access healthcare but also helps to get a longer and healthier life.

6. Educational inequality

  • A report by NGO, Pratham-As per ASER report, the trend of increasing student enrolment in government-run schools from private schools on account of exorbitant school
  • Digital divide- With blended learning –using both online and offline modes, students without digital gadgets are at stake of losing quality education

7. Inequality between countries

Before the pandemic, inequality between rich countries and low-income countries was falling, but Covid-19 has reversed this trend.

  • Huge debt burden- Preventing the government from doing more to shield their citizens from soaring
  • Low social spending- Forcing authorities to make cuts to public services like health and education and leaving them unable to
  • Social security Benefits-Reduced financial support to


The Government of the day has to take significant steps to ward off the unprecedented cost-of-living crisis that people are facing today.

1.Windfall taxation

  • Proposed by the IMF, the OECD, and the EU to impose windfall
  • For e.g., the energy companies making record profits from skyrocketing energy prices to be paid windfall taxes to support people facing rising energy
  • Italy is the first country to actually impose a windfall
  • The French government resorted to windfall taxing on excessive wartime wealth at a rate of 100% after the Second World

2. One-time Wealth tax

  • Super-profitable corporations to be taxed on a temporary increase in humungous profits.
  • Argentina adopted a one-time wealth tax on the wealthiest last year as part of its COVID-19 recovery plan.

3. Permanent wealth tax

  • Emergency taxes on the richest must pave the way for a more fundamental
  • Permanent taxation of wealth that rebalances the taxation of capital and labor can greatly reduce

4. Good Governance

  • Social infrastructure to be strengthened for the welfare of
  • Improve accessibility and availability of essential public
  • Timely intervention to control artificial scarcity by big giants to profiteer from the
  • Strengthen Monetary and fiscal

5. Economic Measures

  • Level playing field for all sectors to ensure fair
  • Refined economic


Governments must act now to rein in extreme wealth. They must agree to increase the taxation of wealth and corporate windfall profits and to use this money to protect ordinary people across the world and reduce inequality and suffering. “Commerce without Morality “-principle of Gandhi’s deadly sins need to be remembered to restrain ourselves from profiteering the pain of others.


“Growing inequalities in the world during Covid-19 is not because of the pandemic, but because of our

economic policies”, Comment. Suggest some structural measures to address it. (250 Words, 15 Marks)