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UPSC current affairs · Wednesday

Current Affairs, 1 April 2026

12 issues picked from 126 PIB releases · about 2 minutes each · written by UPSC Grade, each fact checked against its PIB release or by a second model

How to readRead “Why in news” and “What it is” for every issue. Open For Prelims or For Mains for the exam you’re preparing for, then Test yourself at the foot of each card. Half the news questions in Prelims are answered from background, not the news itself.

In 60 seconds

  1. National Biodiversity Authority and Access and Benefit Sharing. NBA reports rising IPR filings after 2023 amendment mandated prior registration for biological-resource-based IPR.
  2. Juvenile Justice (Care and Protection of Children) Act, 2015. Government explains who runs and monitors child care institutions under the JJ Act, 2015.
  3. Eklavya Model Residential Schools (EMRS). 723 of 728 approved EMRSs sanctioned; 499 functional, 458 CBSE-affiliated, under block-level twin criteria.
  4. Forest Rights Act, 2006. Maharashtra's Nashik tribal protests trace to pending and disputed Forest Rights Act claims.
  5. SEZ to DTA Concessional Customs Duty Relief (2026-27). SEZ units may sell in India at lower duty for one year, with caps.
  6. Andhra Pradesh Reorganisation (Amendment) Bill, 2026 (Amaravati capital). Lok Sabha passes bill making Amaravati Andhra Pradesh's sole legal capital.
  7. SHANTI Act and Nuclear Energy Mission. Nuclear Energy Mission targets 100 GWe by 2047; SHANTI Act opens sector to private players.
  8. Income-tax Act, 2025. New Income-tax Act, 2025 replaces the 1961 Act from 1 April 2026, without changing tax policy.
  9. Border Area Development Programme and Vibrant Villages Programme. BADP is winding down; Vibrant Villages Programme I and II now drive border village development.
  10. RoSCTL and RoDTEP Export Schemes. RoSCTL and RoDTEP export rebate schemes extended to 30 September 2026 without changes.
  11. Rare Earth Corridors (Budget 2026-27). Budget 2026-27 proposes rare earth corridors in four coastal states; a working group will frame the SOP.
  12. Census 2027. Census 2027 Phase I begins, with India's first digital data capture and online self-enumeration.
1

Law and statutory body

National Biodiversity Authority and Access and Benefit Sharing

GS3 Environment · BiodiversityGS2 Statutory bodiesPrelims and Mains

Why in news
On 1 April 2026, the Environment Ministry said IPR applications linked to Indian biological resources rose after the Biological Diversity (Amendment) Act, 2023. The NBA received 1,077 applications in 2025-26, up from about 857 in 2024-25.
What it is
The National Biodiversity Authority (NBA) is a statutory body under the Biological Diversity Act, 2002, headquartered in Chennai. It regulates access to India's biological resources and associated knowledge by commercial users and foreign entities. Access and Benefit Sharing (ABS) requires users to share benefits with the providers and local communities, in line with the Convention on Biological Diversity and the Nagoya Protocol.
Amount and recipients
Rs 1.19 crore went to 29 State Biodiversity Boards and one UT Biodiversity Council.
Basis of allocation
Because resources were bought through markets or traders, individual benefit claimers could not be identified. Shares were set in proportion to estimated cultivation areas.
Use of funds
Funds must be used only for activities under Section 32(2) of the Biological Diversity Act, 2002.
Legal basis and seat
NBA was set up under the Biological Diversity Act, 2002, and is headquartered in Chennai.
COP 17
COP 17 of the CBD is scheduled for 19-30 October 2026 in Yerevan, Armenia.
Top sector
The agri-seed sector gave the largest share, Rs 7.16 crore, followed by food and beverages.
Cumulative since 2008
NBA has realised about Rs 278 crore through ABS and disbursed over Rs 200 crore for conservation and benefit claimers.
Disbursal route
Funds go through State Biodiversity Boards and UT Biodiversity Councils to support People's Biodiversity Registers and Biodiversity Management Committees.
Legal basis and HQ
NBA is a statutory body under the Biological Diversity Act, 2002, headquartered in Chennai.
Amended framework
The Biological Diversity (Amendment) Act, 2023 and the Biological Diversity Rules, 2024 have strengthened the framework under the 2002 Act. States are urged to align their rules with it.
ABS funds shared
The NBA has shared over ₹200 crore of ABS funds with farmers, communities, BMCs, SBBs, UTBCs and research institutions.
Local bodies
The Minister called for making the more than 2.76 lakh Biodiversity Management Committees functional.
International reporting
India submitted its 7th National Report to the CBD and its 1st National Report on the Nagoya Protocol.
NBA basis and seat
The NBA is a statutory body under the Biological Diversity Act, 2002, headquartered in Chennai.
Amount sanctioned
₹8.23 crore was sanctioned to 27 State Biodiversity Boards and 5 UT Biodiversity Councils, from bitter gourd, okra, chilli and onion.
Distribution basis
The resources came from the open market or traders, so no individual providers could be traced. Shares go to States by area under cultivation, as published by the Agriculture Ministry.
Legal basis
The NBA was established in 2003 under the Biological Diversity Act, 2002, and is headquartered in Chennai. It is a statutory, autonomous body.
Three-tier structure
The Act sets up the NBA at the national level, State Biodiversity Boards in States, and Biodiversity Management Committees at local body level.
Okra component
The largest part is for okra: Rs. 3.51 crore released to 32 SBBs and UTBCs, from money paid by Nunhems India.
Distribution modality
Since the resources came from markets and traders, the share is split among States and UTs where the resource is cultivated, as recommended by an Expert Committee and approved by the Authority.
Cumulative total
Total ABS disbursed by the NBA has crossed Rs. 191 crore.
Amount and source
Rs. 15.52 crore came from Pioneer Overseas Corporation, which developed ten mustard hybrids using Indian biological resources.
Intermediary rule
Where the resource came through intermediaries, ABS is shared among the SBBs/UTBCs of the areas where it is cultivated.
Unidentified source of access
Where resources were accessed via markets, traders or intermediaries, the source could not be identified, so the NBA used benefit-sharing modalities prepared by an Expert Committee.
Basis of distribution
Money was shared among SBBs/UTBCs of States where the crops are grown, using cultivation-area data of the Agriculture Ministry.
Local structures
State Biodiversity Boards and Biodiversity Management Committees are set up under the Act; the NBA is at the national level.
Payer
The money came from Pioneer Overseas Corporation, an international seed company that used Indian rice varieties to develop hybrids.
State share basis
Rs 5.75 crore went to 33 State Biodiversity Boards and UT Councils, allocated by each State's rice-growing area. Uttar Pradesh got the most.
Global link
The initiative contributes to Target 13 of the Kunming-Montreal Global Biodiversity Framework, on fair and equitable benefit sharing.
Headquarters
The NBA is headquartered in Chennai.
Where the money goes
If the geographical source of a resource can be established, the ABS amount goes to the State Biodiversity Boards. If not, it stays in the National Biodiversity Fund under Section 27 of the Act.
Basis of State shares
State allocation is proportional to each State's area under cotton, using AICRP (ICAR) data.
Total released
Total ABS funds released by the NBA have reached Rs 152.24 crore.
Effect of notification
Notification regulates or prohibits collection of the species and provides for its rehabilitation and conservation. The Centre may delegate the power to States.
Numbers notified
159 plant and 173 animal species notified as threatened, across 17 States and 3 UTs.
Who the SOP helps
It assists State Biodiversity Boards and UT Biodiversity Councils, which recommend species to the State Government for notification.
Link to ABS Regulations
The 2025 ABS Regulations treat benefit-sharing differently where the resource belongs to a species notified as threatened under Section 38.
Money realized
NBA has realized over Rs 266 crore through ABS since 2008, including Rs 21.26 crore in FY 2025-26.
Transfer rule
Under the Biological Diversity Rules, 2024, NBA transfers 85-90 per cent of the ABS amount to State Biodiversity Boards for disbursal.
Reach
Benefits reached over 10,500 Biodiversity Management Committees across 23 States and 4 Union Territories.
Leadership
Dr P. L. Gautam, a former head of the NBA and PPVFRA, chairs the committee. The PPVFRA Chairperson is Co-Chair.
Age of the committee
It has been an advisory body of the NBA since 2005 and is reconstituted periodically.
Scope of work
It examines seed sector issues, reviews guidelines for international collaborative research, and recommends measures to conserve threatened native crop varieties and livestock breeds.
International link
The committee gives inputs on India's engagement with the International Treaty on Plant Genetic Resources for Food and Agriculture (ITPGRFA).
NBA headquarters
The NBA is headquartered in Chennai.
People's Biodiversity Register
A BMC prepares the PBR in consultation with local people. It records resources, habitats, landraces and traditional knowledge.
National Biodiversity Authority Fund
The NBAF is a statutory fund created under section 27 of the Act. It supports benefit sharing and conservation.
Section 39 repositories
The Central Government can designate institutions as repositories for biological resources. Twenty institutions have been designated so far.
Nagoya Protocol
It is a legally binding supplementary agreement to the CBD, adopted in October 2010 at COP-10 in Nagoya, on fair sharing of benefits from genetic resources.
Prior registration for IPR
Applicants covered under Section 7 must get a Certificate of Registration from the NBA before seeking IPR, including patents, based on Indian biological resources.
2025-26 numbers
The NBA received 1,077 IPR applications and issued 885 CoRs between April 2025 and March 2026.
2024-25 numbers
Around 857 IPR applications were received and 792 CoRs issued from April 2024 to March 2025.
International basis
The Act implements the Convention on Biological Diversity, 1992; the Nagoya Protocol (2010) deals with access and benefit sharing.
Who got the money
Biodiversity Management Committees in 24 districts across nine States and one Union Territory received the current release. One Haryana dairy farmer was also paid for supplying Murrah buffalo.
Cumulative ABS
Total ABS disbursements at the national level have crossed ₹145 crore, about USD 16 million.
Resources behind the funds
The funds came from commercial use of microorganisms, marine microalgae and seaweed, among others, plus plants such as Tulsi, Moringa, neem and ashwagandha.
International commitments
The NBA implements India's obligations under the Convention on Biological Diversity and the Nagoya Protocol, and contributes to the Kunming–Montreal Global Biodiversity Framework.
Who receives benefits
Benefits go to institutes, local communities, farmers and Biodiversity Management Committees that provided the parental lines of seeds.
Payout
NBA released Rs 45.05 lakh through State Biodiversity Boards and UT Biodiversity Councils to benefit claimers.
Resources used
Benefits came from insects, soil and water microorganisms and cultivated Red Sanders.
International links
NBA advances India's obligations under the CBD and the Nagoya Protocol on ABS.
Amount released
The NBA released Rs 17 lakh to the Mumbai civic body's Biodiversity Management Committee, routed through the Maharashtra State Biodiversity Board.
Source of benefit
The money comes from the commercial use of soil micro-organisms of the Bacillus genus in probiotic products.
National total
Cumulative ABS disbursements have crossed Rs 144.37 crore, about USD 16 million.
Maharashtra's position
Maharashtra is the second major beneficiary State, next to Andhra Pradesh, whose figure is driven by Red Sanders.
Global frameworks
The outcomes are linked to Targets 13 and 19 of the Kunming-Montreal Global Biodiversity Framework.
Latest payout
The NBA released ₹45 lakh to Andhra Pradesh farmers through the State Biodiversity Board.
Statutory status and seat
The NBA is a statutory body under the Biological Diversity Act, 2002, with headquarters in Chennai.
Red Sanders share
Over ₹104 crore of the total has gone to Andhra Pradesh for Red Sanders conservation, protection and benefit claimers.

Don’t confuse with NBA vs SBB vs BMC: NBA is the national body. State Biodiversity Boards work at State level. Biodiversity Management Committees are local bodies under the same Act.

Don’t confuse with CBD vs Nagoya Protocol: The CBD is the parent treaty. The Nagoya Protocol is its supplementary agreement on access and fair benefit sharing.

Don’t confuse with NBA vs State Biodiversity Board: NBA is the national regulator at Chennai. State Biodiversity Boards regulate use by Indians at the state level and channel benefits.

Don’t confuse with Nagoya Protocol vs Cartagena Protocol: Nagoya concerns access and benefit sharing of genetic resources. Cartagena concerns the biosafety of living modified organisms.

Don’t confuse with NBA vs National Green Tribunal: The NBA is a regulator under the Biological Diversity Act. The NGT is a judicial body under the NGT Act, 2010.

Don’t confuse with Nagoya Protocol vs Kunming-Montreal Framework: Nagoya is a legal protocol on ABS under the CBD; the Kunming-Montreal Framework is a 2022 global target set, with Target 13 on benefit sharing.

Don’t confuse with Section 38 vs IUCN Red List: Section 38 notification is a legal act under Indian law that restricts collection. The IUCN Red List is a global assessment with no legal force in India.

Don’t confuse with Section 38 vs Wild Life (Protection) Act Schedules: Section 38 of the Biological Diversity Act covers threatened species and regulates collection; the Wild Life (Protection) Act uses Schedules to protect wild animals and plants.

Don’t confuse with Rs 266 crore vs Rs 145 crore: Rs 266 crore is realized from users; Rs 145 crore is what has been disbursed to beneficiaries so far.

Don’t confuse with NBA vs PPVFRA: The NBA works under the Biological Diversity Act, 2002 and regulates access and benefit sharing. The PPVFRA works under the Protection of Plant Varieties and Farmers' Rights Act, 2001 and registers plant varieties and protects farmers' rights.

Don’t confuse with NBA vs State Biodiversity Boards: The NBA is the national body. State Biodiversity Boards regulate certain uses within their states, and Biodiversity Management Committees work at the local level.

Don’t confuse with NBA vs State Biodiversity Boards vs BMCs: The NBA is national, the SBBs work at state level, and BMCs are local bodies that prepare PBRs.

Don’t confuse with Convention on Biological Diversity vs Nagoya Protocol: The CBD is the parent treaty of 1992. The Nagoya Protocol is its supplementary agreement dealing specifically with access and fair sharing of benefits from genetic resources.

Don’t confuse with NBA vs SBB: NBA is the national regulator. State Biodiversity Boards regulate at State level, and BMCs work at local body level.

Don’t confuse with NBA vs Biodiversity Management Committees: Biodiversity Management Committees are local-level bodies that document local biodiversity. The NBA and State Boards sit above them.

Laws, judgments and statutory bodies: 30 Prelims questions since 2013 (what the law says, who chairs, legal basis). In Mains, 44 news-triggered questions, most in GS2, asking for provisions and challenges.

Test yourself

Worth revising until Prelims 2028: most news questions come within two years of the event.

2

Law and statutory body

Juvenile Justice (Care and Protection of Children) Act, 2015

GS2 Laws for vulnerable sectionsGS1 Social issuesPrelims and Mains

Why in news
On 1 April 2026, the Ministry of Women and Child Development told Rajya Sabha that it is the nodal Ministry for the JJ Act, 2015. It set out the roles of Child Welfare Committees, Inspection Committees and the District Magistrate under the Act.
What it is
The Juvenile Justice (Care and Protection of Children) Act, 2015 is India's main law for children in conflict with law and children in need of care and protection. It replaced the Juvenile Justice Act, 2000. It sets up Juvenile Justice Boards, Child Welfare Committees and registered Child Care Institutions, and provides for adoption.
Nodal Ministry
The Ministry of Women and Child Development administers the Act. States and UTs implement it.
Child Welfare Committees
Sections 27-30 empower CWCs to decide on children in need of care and protection, in their best interest. They also monitor Child Care Institutions.
Monitoring commissions
Section 109 provides for National and State Commissions for Protection of Child Rights to monitor implementation.
Inspection and District Magistrate
Section 54 mandates Inspection Committees to visit facilities housing children. The District Magistrate is the district nodal authority for children in need of care and protection.
Cancelling CCI registration
Section 41 lets States and UTs cancel or withhold registration of CCIs that fail to provide rehabilitation and reintegration services under section 53.
Heinous offences
The 2015 Act allows children aged 16-18 who commit heinous offences to be tried as adults after a Juvenile Justice Board assessment.
CARA's status
CARA is a statutory body under the Ministry of Women and Child Development. It issued the three Office Memorandums to all SARAs.
Right to family (Section 56(1))
Adoption under the Act is meant to secure the right to family for orphan, abandoned and surrendered children.
Surrendered children
A mandatory two-month reconsideration period must be followed before a surrendered child is declared legally free for adoption.

Don’t confuse with CWC vs JJB: Child Welfare Committees handle children in need of care and protection. Juvenile Justice Boards handle children alleged to be in conflict with law.

Don’t confuse with NCPCR vs Ministry: NCPCR is a statutory commission under the CPCR Act, 2005 and monitors the Act. The Ministry is the nodal administrative body.

Don’t confuse with CARA vs SARA: CARA is the central statutory authority for adoption. SARAs are State-level agencies that implement the directions.

Don’t confuse with JJB vs CWC: Juvenile Justice Boards deal with children in conflict with law. Child Welfare Committees deal with children in need of care and protection.

Laws, judgments and statutory bodies: 30 Prelims questions since 2013 (what the law says, who chairs, legal basis). In Mains, 44 news-triggered questions, most in GS2, asking for provisions and challenges.

Test yourself

Worth revising until Prelims 2027: most news questions come within two years of the event.

3

Scheme

Eklavya Model Residential Schools (EMRS)

GS2 Welfare schemes: tribal educationGS1 Social empowermentPrelims and Mains

Why in news
On 1 April 2026, the Tribal Affairs Minister told the Rajya Sabha that 723 of 728 approved EMRSs are sanctioned, 499 are functional and 458 are CBSE-affiliated.
What it is
Eklavya Model Residential Schools are residential schools for Scheduled Tribe children from classes VI to XII. They aim to give quality education in a tribal child's own socio-cultural setting. The scheme was expanded in Union Budget 2018-19 with a target of one school in each eligible block.
Budget announcement
The expansion was announced in Union Budget 2018-19 to give quality education to ST children in classes VI to XII.
Twin criteria
An EMRS is planned in each block with more than 50 per cent ST population and at least 20,000 tribal persons, as per Census 2011.
Approved number
The Government approved 728 EMRSs, including 288 old ones.
Present status
723 EMRSs are sanctioned, 499 are functional and 458 are affiliated with CBSE.
Review of adequacy
The Government reviews from time to time whether the number of EMRSs is adequate, based on prescribed norms.

Schemes: 52 Prelims questions since 2013, 10 in Prelims 2026 alone. They test features, the period and who funds it. In Mains, 33 news-triggered questions, mostly GS3.

Test yourself

Worth revising until Prelims 2027: most news questions come within two years of the event.

4

Law and statutory body

Forest Rights Act, 2006

GS2 Laws for tribals and forest dwellersGS3 EnvironmentPrelims and Mains

Why in news
On 1 April 2026, the MoS Tribal Affairs told Rajya Sabha that Nashik tribal protests stem from disputes over Forest Rights Act claims. Maharashtra has 14,726 pending individual claims and appeals.
What it is
The Scheduled Tribes and Other Traditional Forest Dwellers (Recognition of Forest Rights) Act, 2006 recognises the forest rights of tribes and other traditional dwellers. It covers individual and community rights, including community forest resource rights. States implement it; the Ministry of Tribal Affairs is the nodal ministry.
Pending cases
Maharashtra had 14,726 pending individual forest rights cases at the end of January 2026: 6,158 claims and 8,568 appeals.
Who implements
States and UTs implement the Act. The Tribal Affairs Ministry issues directions and guidelines.
Land is a State subject
Land and its management fall in the State List, Entry 18, Seventh Schedule.
Gram Sabha role
Under the Act, the Gram Sabha initiates the process of determining rights. It is the first authority in the claim process, followed by the Sub-Divisional Level Committee and the District Level Committee.
Role of the Gram Sabha
MoTA has directed that Forest Rights Committees function properly and that Gram Sabhas play the central role in receiving, verifying and recommending claims.
Enactment
The Act was passed in 2006 and the rules came into force in 2008. The Ministry of Tribal Affairs is the nodal ministry.
Nodal ministry
The Ministry of Tribal Affairs is driving the move to an integrated digital platform for implementing and monitoring the FRA.
Next steps
After a two-day village field visit, the student teams will hold a two-day hackathon at the National Tribal Research Institute, New Delhi, to finalise the portal design.

Don’t confuse with IFR vs CFR: Individual Forest Rights cover land for habitation and self-cultivation. Community Forest Resource rights cover the use and management of village forests by the Gram Sabha.

Don’t confuse with Section 7 vs Section 8: Section 7 punishes authorities that contravene the Act. Section 8 bars courts from taking cognizance until a 60-day notice to the State Level Monitoring Committee.

Don’t confuse with FRA vs PESA, 1996: FRA recognises forest rights of tribes and traditional dwellers and is run by MoTA. PESA extends Panchayat self-rule to Fifth Schedule areas, and is administered by the Ministry of Panchayati Raj.

Don’t confuse with Individual vs community rights: Individual rights cover forest land held for habitation or cultivation. Community rights include community forest resource rights and use of minor forest produce.

Don’t confuse with FRA vs PESA: FRA, 2006 recognises forest rights of tribes and other traditional dwellers. PESA, 1996 extends self-governance through Gram Sabhas to Fifth Schedule areas.

Don’t confuse with IFR vs CFR rights: Individual Forest Rights cover habitation and cultivation by a person or family. CFR rights cover community resources traditionally protected and used by a village.

Laws, judgments and statutory bodies: 30 Prelims questions since 2013 (what the law says, who chairs, legal basis). In Mains, 44 news-triggered questions, most in GS2, asking for provisions and challenges.

Test yourself

Worth revising until Prelims 2027: most news questions come within two years of the event.

5

Economy

SEZ to DTA Concessional Customs Duty Relief (2026-27)

GS3 Economy: trade and SEZsPrelims and Mains

Why in news
On 1 April 2026, CBIC announced a one-time relief window, announced in Union Budget 2026-27, letting eligible SEZ manufacturing units sell goods in the DTA at concessional customs duty from 1 April 2026 to 31 March 2027.
What it is
Special Economic Zones are export-focused enclaves treated as foreign territory for trade and duties. Goods moved from an SEZ into the Domestic Tariff Area (rest of India) are normally treated as imports and attract full customs duty. This one-time window lowers that duty for eligible units to ease the hit from global trade disruptions.
Legal basis
The relief is given by an exemption notification under section 25 of the Customs Act, 1962 (Notification No. 11/2026-Customs dated 31.03.2026).
Value addition
Goods must have at least 20% value addition over inputs.
DTA sales cap
Concessional DTA sales cannot exceed 30% of the highest annual FOB export value in any of the three preceding financial years.
Administration
Bills of entry for these DTA clearances are assessed under the faceless assessment mechanism through CBIC's automated system.
Excluded sectors
Certain sensitive sectors are excluded to protect domestic industry.

Don’t confuse with SEZ vs DTA: SEZ is a duty-free enclave treated as foreign territory; DTA is the rest of India's customs area.

Don’t confuse with BCD vs AIDC: Basic Customs Duty is the core import duty; Agriculture Infrastructure and Development Cess is a separate levy added on some goods.

Economy terms and data: 42 Prelims questions since 2013, rising in recent years; they test what a term or instrument means. In Mains, 12 news-triggered questions.

Test yourself

Worth revising until Prelims 2027: most news questions come within two years of the event.

6

Law and statutory body

Andhra Pradesh Reorganisation (Amendment) Bill, 2026 (Amaravati capital)

GS2 Polity: federalism and state reorganisationGS3 EconomyPrelims and Mains

Why in news
On 1 April 2026 the Lok Sabha passed the Andhra Pradesh Reorganisation (Amendment) Bill, 2026, which gives legal backing to Amaravati as the sole capital of Andhra Pradesh, according to Union MoS Pemmasani Chandra Sekhar.
What it is
The Andhra Pradesh Reorganisation Act, 2014 split Andhra Pradesh and created Telangana. Hyderabad was made the common capital for up to ten years. The 2026 amendment amends this Act to name Amaravati as the state's sole capital, ending the dispute over the capital.
Land pooling
Over 29,000 farmers gave more than 34,000 acres under voluntary land pooling for Amaravati.
Projects underway
91 major infrastructure projects worth over ₹56,000 crore are underway in Amaravati.
Parent Act
The Andhra Pradesh Reorganisation Act, 2014 created Telangana as the 29th state, with effect from 2 June 2014.
Constitutional basis
Parliament can form new states and alter the boundaries or names of existing states by law under Article 3. Such a law is not treated as a constitutional amendment under Article 368 (Article 4).

Don’t confuse with Article 3 vs Article 368: Article 3 reorganisation laws need a simple majority and are not constitutional amendments. Article 368 amendments need special majorities and, for some subjects, ratification by states.

Don’t confuse with Amaravati vs Hyderabad: Hyderabad was the common capital for up to ten years after 2014 and now belongs to Telangana. Amaravati is the new capital of Andhra Pradesh.

Laws, judgments and statutory bodies: 30 Prelims questions since 2013 (what the law says, who chairs, legal basis). In Mains, 44 news-triggered questions, most in GS2, asking for provisions and challenges.

Test yourself

Worth revising until Prelims 2027: most news questions come within two years of the event.

7

Law and statutory body

SHANTI Act and Nuclear Energy Mission

GS3 Energy: nuclear powerGS2 LawsPrelims and Mains

Why in news
On 1 April 2026, the Minister of State for Atomic Energy told the Lok Sabha about the Nuclear Energy Mission, its Rs 20,000 crore SMR provision, and the SHANTI Act, 2025, which opens nuclear energy to private participation.
What it is
The SHANTI Act, 2025 is India's new nuclear energy law. It opens nuclear energy activity to public and private entities and revises the civil liability regime that earlier rested on the Civil Liability for Nuclear Damage Act, 2010. It sits within the Nuclear Energy Mission announced in Union Budget 2025-26 to scale up clean base-load power.
CLND Act, 2010
The Act provides compensation to victims of a nuclear incident or accident.
Contested sections
Section 17(b) gave the operator a right of recourse against the supplier. Section 46 preserved the effect of other laws. Both were out of line with the international liability framework.
Stalled projects
Liability issues delayed commercial agreements for Jaitapur (Maharashtra, with France) and Kovvada (Andhra Pradesh, with the USA).
Russian cooperation
Four 1000 MW reactors, KKNPP 3&4 and 5&6, are under construction with Russia.
Mission target
100 GWe of nuclear capacity by 2047, to support net-zero emissions by 2070.
Reactor designs
DAE is designing the 220 MWe BSMR-200, the 55 MWe SMR-55 and a High Temperature Gas Cooled Reactor of up to 5 MWth for hydrogen production.
Current capacity
Nuclear capacity is 8780 MW (excluding RAPS-1), expected to reach 22,380 MW by 2031-32.
BRNS
The Board of Research in Nuclear Sciences is an advisory body and extramural funding agency of DAE that funds academic research.
Budget provision
₹20,000 crore is provided under the Nuclear Energy Mission for SMR research, design, development and deployment.
Sites
Tarapur (Maharashtra) is the site for lead units of BSMR-200 and SMR-55; BARC's Vizag site (Andhra Pradesh) is for the HTGCR.
HTGCR progress
The HTGCR has in-principle approval, a prepared DPR, siting consent and Terms of Reference for environmental clearance from MoEF&CC.

Don’t confuse with CLND Act 2010 vs SHANTI Act 2025: The CLND Act is the older liability law with supplier recourse provisions. The SHANTI Act is the newer law that aligns liability with the international framework.

Don’t confuse with NSG waiver vs Indo-US agreement: The Indo-US civil nuclear agreement is a bilateral deal. The NSG waiver is the group-level permission that let India trade nuclear items with other countries.

Don’t confuse with BRNS vs AERB: BRNS funds and advises on research under DAE; the Atomic Energy Regulatory Board is the safety regulator.

Don’t confuse with MWe vs MWth: MWe is electrical output; MWth is thermal output. The HTGCR is rated in MWth, the SMRs in MWe.

Don’t confuse with BSMR-200 vs SMR-55: BSMR-200 is the 220 MWe Bharat design with BARC and NPCIL; SMR-55 is a separate 55 MWe design, planned as 2 units.

Laws, judgments and statutory bodies: 30 Prelims questions since 2013 (what the law says, who chairs, legal basis). In Mains, 44 news-triggered questions, most in GS2, asking for provisions and challenges.

Test yourself

Worth revising until Prelims 2027: most news questions come within two years of the event.

8

Law and statutory body

Income-tax Act, 2025

GS3 Economy: taxationGS2 LawsPrelims and Mains

Why in news
The Income-tax Act, 2025 came into force on 1 April 2026, replacing the Income-tax Act, 1961. The Income-tax Rules, 2026 and new Forms were notified earlier to operationalise it.
What it is
The Income-tax Act, 2025 is India's new direct tax law. It rewrites and replaces the Income-tax Act, 1961 in simpler language and a cleaner structure. It is meant to ease compliance and does not change the underlying tax policy.
Act replaced
It replaces the six-decade-old Income-tax Act, 1961.
Passage and assent
Parliament passed the Bill on 12 August 2025. The President gave assent on 21 August 2025.
Rules
The CBDT notified the Income-tax Rules, 2026 on 20 March 2026 to operationalise the Act.
Commencement
The Act came into force on 1 April 2026.
Constitutional basis
Parliament taxes income under Entry 82 of the Union List (taxes on income other than agricultural income). Agricultural income is a State subject.
Who runs the campaign
PRARAMBH is an Income Tax Department outreach run through CBDT, expanded as Policy Reform and Responsible Action for Mission Viksit Bharat.
Kar Saathi
An AI-enabled chatbot to help taxpayers with queries on the new Act, Rules and Forms.
Outreach scale
The campaign includes over 300 workshops, and seeks stakeholder feedback.
Simultaneous overhaul
The FM said direct and indirect tax systems are being overhauled together, a first for independent India.
Governing schedule
Recognized provident funds fall under Schedule XI of the Income Tax Act, 2025.
Exemption condition
Tax recognition is now open only to provident funds that have exemption under Section 17 of the EPF and Miscellaneous Provisions Act, 1952.
Investment ceiling removed
The fixed statutory cap of 50% on investment in Government securities has been removed. Investment norms follow the EPF framework.
Reason for change
Differences between the two laws caused confusion and avoidable litigation.
Effective date
The Act is slated to come into force on 1 April 2026.
Rules and forms
Simplified rules and redesigned forms will be notified later, giving taxpayers time to prepare.
Law it replaces
It replaces the Income-tax Act, 1961.
ICDS and IndAS
A joint committee of the Ministry of Corporate Affairs and CBDT will fold ICDS requirements into IndAS. Separate ICDS-based accounting ends from tax year 2027-28.

Don’t confuse with Income-tax Act vs Rules: The Act is passed by Parliament; the Rules and Forms are subordinate legislation notified by the CBDT.

Don’t confuse with Passage vs assent vs commencement: Passed 12 Aug 2025, assent 21 Aug 2025, in force 1 Apr 2026.

Don’t confuse with CBDT vs CBIC: CBDT administers direct taxes such as income tax; CBIC administers indirect taxes such as GST and customs. Both sit under the Department of Revenue.

Don’t confuse with EPF Act, 1952 vs Employees' Provident Funds Scheme, 1952: The Act is the parent law. The Scheme is framed under it and lays out the working rules.

Don’t confuse with Income-tax Act, 2025 vs Finance Bill: The Act is a standing rewrite of the direct tax law. The Finance Bill carries the year's rate and rule changes, such as TCS, STT and MAT.

Don’t confuse with MAT vs ICDS: MAT is a minimum tax on companies with low taxable income. ICDS are standards for computing taxable income.

Laws, judgments and statutory bodies: 30 Prelims questions since 2013 (what the law says, who chairs, legal basis). In Mains, 44 news-triggered questions, most in GS2, asking for provisions and challenges.

Test yourself

Worth revising until Prelims 2027: most news questions come within two years of the event.

9

Scheme

Border Area Development Programme and Vibrant Villages Programme

GS3 Internal security: border areasGS2 SchemesPrelims and Mains

Why in news
On 1 April 2026, the Minister of State for Home Affairs told the Rajya Sabha that BADP is in its sunset phase, with funds only for committed liability. Vibrant Villages Programmes I and II now cover border villages.
What it is
The Border Area Development Programme (BADP) is a Ministry of Home Affairs scheme that funds basic infrastructure in villages near international borders. The Vibrant Villages Programme (VVP) is a newer border scheme for comprehensive development of select villages in border blocks, with the aim of improving living conditions and reducing out-migration.
BADP coverage
BADP covers villages and towns within 0-10 km (aerial distance) of the first habitation at the international border, in 16 States and 2 UTs.
BADP status
BADP is in its sunset phase and funds are allocated only for committed liability.
BADP method
BADP provides infrastructure such as health, education, roads, agriculture, sports, drinking water and sanitation, by convergence of central, State, UT and local schemes.
VVP-I
VVP-I was approved on 15 February 2023 for 662 select villages in blocks abutting the Northern border, in 4 States and 1 UT.
VVP-II
VVP-II was approved on 2 April 2025 for 1954 villages along International Land Borders other than the northern border, in 15 States and 2 UTs, till FY 2028-29.
Nodal ministry
BADP is run by the Ministry of Home Affairs.
Scheme type and outlay
VVP-II is a Central Sector Scheme with an outlay of ₹6839 crore till FY 2028-29.
Coverage
1954 villages in blocks abutting international land borders, excluding the Northern Border covered under VVP-I.
Focus areas
Livelihood, roads, energisation, village infrastructure including health, financial inclusion, youth skills, cooperatives/SHGs/FPOs, tourism and culture, education, TV and telecom connectivity.
Implementing ministry
The scheme is run by the Ministry of Home Affairs.
BADP
BADP funds basic infrastructure in villages near international borders; it is also a Home Ministry scheme.
Outlay
VVP-II is launched at a cost of ₹6,839 crore.
Border covered
It targets blocks adjoining the international border.
Components
The programme includes schemes on security, saturation of welfare schemes and connectivity.
Ministry
The scheme is run by the Ministry of Home Affairs.
Assam share
Assam has 140 villages in 26 blocks of 9 districts under the programme.
Launch
VVP-II is launched at Nathanpur village in Cachar district, Assam, on 20 February 2026.
Type and outlay
VVP-II is a Central Sector Scheme with an outlay of ₹6,839 crore up to FY 2028–29.
Approach
It uses a saturation-based and convergence-driven approach to develop border villages.
Security role
Residents are meant to act as the eyes and ears of the nation, aiding border security and preventing cross-border crime.

Don’t confuse with BADP vs VVP: BADP funds basic infrastructure in a 0-10 km border strip and is now in sunset phase. VVP gives comprehensive development to select villages in border blocks and is the current programme.

Don’t confuse with VVP-I vs VVP-II: VVP-I covers the Northern border (662 villages, 2023). VVP-II covers other land borders (1954 villages, 2025, till FY 2028-29).

Don’t confuse with Central Sector vs Centrally Sponsored: Central Sector schemes are fully funded by the Centre. Centrally Sponsored Schemes share costs with States.

Schemes: 52 Prelims questions since 2013, 10 in Prelims 2026 alone. They test features, the period and who funds it. In Mains, 33 news-triggered questions, mostly GS3.

Test yourself

Worth revising until Prelims 2027: most news questions come within two years of the event.

10

Economy

RoSCTL and RoDTEP Export Schemes

GS3 Economy: export incentivesPrelims and Mains

Why in news
On 1 April 2026 the Ministry of Textiles extended the RoSCTL scheme for apparel and made-ups exports up to 30 September 2026, with no change in guidelines. RoDTEP was also continued from 1 April to 30 September 2026.
What it is
RoDTEP is an export scheme that refunds central, state and local duties and taxes embedded in exported products that no other mechanism refunds. It aims to make exports free of embedded taxes, in line with WTO rules. Rates are set by tariff line in schedules (appendices) under the Foreign Trade Policy.
Notification
Notification No. 15/2026–27 dated April 30, 2026 revises the RoDTEP schedules.
Appendices covered
Appendix 4R covers DTA exports; Appendix 4RE covers exports by Advance Authorisation, EOU and SEZ units.
Scale of change
194 tariff lines changed: 142 new 8-digit lines added, 50 deleted, 2 had descriptions modified.
Nature of change
The change is a technical alignment, not a change in the scheme's design.
RoSCTL extension
Extended for apparel and made-ups exports up to 30 Sept 2026 or until a scheme for the 16th Finance Commission cycle is approved, whichever is earlier.
RoSCTL start
Operational since 7 March 2019; it rebates embedded State and Central taxes and levies not covered under any other scheme.
Principle
Based on zero-rating of exports, i.e. remission of unrefunded taxes embedded in exported products.
RoDTEP coverage
RoDTEP continued from 1 April to 30 September 2026. It covers textile products not under RoSCTL, including those outside Chapters 61, 62 and 63 of ITC (HS).
WTO compatibility
RoDTEP replaced the MEIS scheme, which was found non-compliant with WTO rules, from January 2021.

Don’t confuse with RoDTEP vs RoSCTL: RoDTEP refunds embedded duties and taxes on exported products generally. RoSCTL covers State and Central taxes embedded in apparel and made-ups.

Don’t confuse with RoDTEP vs Duty Drawback: Duty Drawback refunds customs and central excise duties paid on inputs. RoDTEP refunds other embedded taxes not refunded elsewhere.

Don’t confuse with RoSCTL vs RoDTEP: RoSCTL covers apparel and made-ups (Chapters 61-63) and includes State and Central levies. RoDTEP covers other products and refunds embedded duties and taxes not refunded elsewhere.

Don’t confuse with RoDTEP vs MEIS: MEIS gave reward duty credit scrips as a percentage of export value and was withdrawn; RoDTEP refunds embedded taxes and is WTO-compatible.

Economy terms and data: 42 Prelims questions since 2013, rising in recent years; they test what a term or instrument means. In Mains, 12 news-triggered questions.

Test yourself

Worth revising until Prelims 2027: most news questions come within two years of the event.

11

Economy

Rare Earth Corridors (Budget 2026-27)

GS3 Economy: critical mineralsGS3 IndustryPrelims and Mains

Why in news
On 1 April 2026, the Minister told the Lok Sabha that Budget 2026-27 proposes Rare Earth Corridors in Odisha, Kerala, Andhra Pradesh and Tamil Nadu. A Joint Working Group is being set up to draft the SOP for them.
What it is
Rare Earth Corridors are proposed zones meant to link mining, processing, research and manufacturing of rare earth minerals in one domestic ecosystem. They aim to cut India's import reliance for inputs used in electronics, EVs, renewable energy and defence. Rare earths are a group of 17 elements, and India's coastal beach sands hold monazite, a source of them.
States
The corridors are proposed in Odisha, Kerala, Andhra Pradesh and Tamil Nadu.
Scope
The corridors will cover mining, processing, research and manufacturing.
Aim
They aim to reduce import dependence and build domestic capability in strategic sectors.
Joint Working Group
A Joint Working Group of all stakeholders is being formed to frame the SOP for the corridors.
Reply by
Dr. Jitendra Singh answered in a written reply in the Lok Sabha.

Don’t confuse with Rare earth corridors vs critical minerals mission: The corridors are regional zones for the rare earth value chain. The National Critical Mineral Mission is a wider national programme covering many minerals.

Economy terms and data: 42 Prelims questions since 2013, rising in recent years; they test what a term or instrument means. In Mains, 12 news-triggered questions.

Test yourself

Worth revising until Prelims 2027: most news questions come within two years of the event.

12

Law and statutory body

Census 2027

GS2 Governance - Census and Census Act, 1948GS1 PopulationPrelims and Mains

Why in news
On 1 April 2026, the Government of India began Phase I of Census 2027, the Houselisting and Housing Census, with the first-ever Self-Enumeration facility. The President was the first to self-enumerate.
What it is
Census 2027 is India's national population count, run by the Ministry of Home Affairs under the Census Act, 1948. It has two phases: Houselisting and Housing Census, then Population Enumeration. This round is the first to use digital tools, including a mobile app and an online self-enumeration option.
Legal basis
Census is conducted under the Census Act, 1948. Information collected is confidential and used only for statistical purposes and development planning.
Digital first
Data is collected through a dedicated mobile app, while door-to-door enumeration continues.
Self-Enumeration dates
In Tamil Nadu and Tripura, self-enumeration runs till 31 July 2026. Field enumeration follows from 1 to 30 August 2026.
HLO questionnaire
The Houselisting phase covers housing conditions, household details, amenities and assets, using 33 notified questions.
Nodal ministry
The Census is conducted by the Registrar General and Census Commissioner of India under the Ministry of Home Affairs. It is a Union subject in the Seventh Schedule (Entry 69, Union List).
Digital features
Includes the CMMS portal for near real-time monitoring, a houselisting mobile app and a self-enumeration portal. Data centres are designated Critical Information Infrastructure (CII).
HLO window
The Houselisting phase runs across the country between 1 April and 30 September 2026. Each State/UT does a 30-day field operation.
Questions
33 questions for Phase I were notified in January 2026, on housing condition, amenities and assets.
Self-Enumeration ID
On submission, a unique SE ID is generated and shared with the enumerator at the field visit for confirmation.
First states
Self-Enumeration began in Andaman and Nicobar Islands, Goa, Karnataka, Lakshadweep, Mizoram, Odisha, Sikkim, and the NDMC and Delhi Cantonment areas. Houselisting there runs from 16 April to 15 May 2026.
Reference date
The reference date is 1 March 2027. For Ladakh, snow-bound areas of J&K, Uttarakhand and Himachal Pradesh it is 1 October 2026.
Caste enumeration
Castes will be enumerated in Phase II, as decided by the Cabinet Committee on Political Affairs (CCPA).
Outlay
The Union Government approved an outlay of ₹11,718.24 crore.
Self-enumeration
Respondents fill the schedule on a portal, get a unique SE ID and give it to the enumerator.
Notification
The Centre notified its intent to hold the Census by Gazette Notification on 16 June 2025.
Tool developer
C-DAC developed the digital platforms for enumeration.
Phase 2 and reference date
Population Enumeration is in February 2027, with reference date 1 March 2027. Ladakh and snow-bound areas of J&K, Himachal Pradesh and Uttarakhand use 1 October 2026.
Caste question
Caste-related questions will be included in the second phase.

Don’t confuse with Census vs Sample Registration System: The Census is a full count every ten years. The SRS is a yearly sample survey that estimates birth and death rates.

Don’t confuse with Houselisting phase vs Population Enumeration phase: Houselisting records housing and assets of households. Population Enumeration records details of each person.

Don’t confuse with Census vs SECC: The Census is under the Census Act, 1948. The Socio-Economic and Caste Census of 2011 was a separate exercise and not under that Act.

Don’t confuse with Census Act, 1948 vs Registration of Births and Deaths Act, 1969: The Census Act governs the decennial count. The 1969 Act governs civil registration of births and deaths.

Don’t confuse with HLO vs Population Enumeration: HLO covers housing, amenities and assets. Population Enumeration collects details of each person.

Don’t confuse with Houselisting vs Population Enumeration: Phase I covers houses, amenities and assets. Phase II covers each person: demographics, education, migration, fertility and caste.

Don’t confuse with SECC 2011 vs Census: The Socio-Economic and Caste Census 2011 was a separate exercise. Census 2027 enumerates caste within the Census itself under the Census Act.

Don’t confuse with Census vs NPR: The Census is a count under the Census Act, 1948. The National Population Register is a register of usual residents under the Citizenship Act, 1955.

Laws, judgments and statutory bodies: 30 Prelims questions since 2013 (what the law says, who chairs, legal basis). In Mains, 44 news-triggered questions, most in GS2, asking for provisions and challenges.

Test yourself

Worth revising until Prelims 2028: most news questions come within two years of the event.

Quick facts

  • Lt Gen Dhiraj Seth took over as Vice Chief of the Army Staff on 1 April 2026.
  • India has 7 Central Forensic Science Laboratories; 7 more are approved under the National Forensic Infrastructure Enhancement Scheme.
  • Indian Railways carried a record 1,670 million tonnes of freight in 2025-26, up 3.25%.
  • The Antariksh Venture Capital Fund, managed by SIDBI Venture Capital Ltd, had its first close on 10 November 2025 with a Rs 1,005 crore corpus.
  • NHAI built 5,313 km of national highways in 2025-26, against a target of 4,640 km.
  • The Defence Ministry fully used its Rs 1.86 lakh crore capital budget for 2025-26.

Source: PIB, 1 Apr

What we left out: 108 of 126 releases
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  • Routine progress data (1)
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Practise the day’s news

Mains question of the day

15 marks · 250 words

The National Biodiversity Authority has reported a rise in IPR applications based on Indian biological resources after the Biological Diversity (Amendment) Act, 2023, which requires prior registration. Examine the main provisions of the Biological Diversity Act, 2002 as amended in 2023 on access and benefit sharing, and discuss the challenges in balancing conservation, traditional knowledge and ease of doing research.

From: National Biodiversity Authority and Access and Benefit Sharing

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