All days

UPSC current affairs · Saturday

Current Affairs, 14 February 2026

8 issues picked from 45 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. Tax Holiday for Foreign Cloud Service Providers (Budget 2026-27). Budget offers foreign cloud firms tax holiday till 2047 for serving global users from Indian data centres.
  2. Urban Challenge Fund (UCF). Cabinet approves Rs one lakh crore fund linking urban project aid to market finance and reforms.
  3. Startup India Fund of Funds 2.0. Cabinet approves Rs 10,000 crore Fund of Funds 2.0 for deep tech and early-growth startups.
  4. PM-RAHAT (Road Accident Victims' Hospitalisation and Assured Treatment). PM RAHAT gives road accident victims cashless treatment up to ₹1.5 lakh for seven days.
  5. Gohpur-Numaligarh Brahmaputra Road-cum-Rail Tunnel. CCEA approves Rs 18,662 crore Gohpur-Numaligarh road-cum-rail tunnel under the Brahmaputra in Assam.
  6. Dam Rehabilitation and Improvement Project (DRIP). Bengaluru dam safety conference under DRIP II & III stresses Dam Safety Act implementation and digital tools.
  7. Digital Agriculture Mission. PIB reviews AI tools and Digital Agriculture Mission progress, including Farmer IDs and Bharat-VISTAAR.
  8. Sexual Harassment of Women at Workplace (PoSH) Act, 2013. Ministry pushes PoSH compliance through SHe-Box portal, new checklist, app integration and training link.
1

Economy

Tax Holiday for Foreign Cloud Service Providers (Budget 2026-27)

GS3 EconomyGS3 Science and TechnologyPrelims and Mains

Why in news
On 14 February 2026, PIB explained the Budget 2026-27 proposal of a tax holiday till 2047 for eligible foreign cloud service providers that use India-based data centres.
What it is
This is a proposed income tax exemption for foreign companies that sell cloud services worldwide using data centres located in India. It sits within the income tax law and works through a notified framework with conditions. Its aim is to anchor capital-intensive digital infrastructure in India and win a share of global AI compute investment.
Who gets it
The foreign company must be notified, buy data centre services from an Indian company running a data centre in India, and the facility must be notified by MeitY.
Indian customers
Services to Indian users must go through an Indian reseller company, so domestic sales stay taxable.
Safe harbour for data centres
A 15 percent margin on cost is proposed where the Indian data centre is a related cost-plus entity of the foreign company.
Unilateral APA
A unilateral APA is an agreement between a taxpayer and the CBDT fixing in advance the price for specified transactions for a fixed period.

Don’t confuse with Safe harbour vs Advance Pricing Agreement: Safe harbour is a prescribed margin accepted without detailed checking. An APA is a negotiated agreement with the CBDT fixing the price in advance.

Don’t confuse with Tax holiday vs tax exemption on all income: Only income from global cloud operations via Indian data centres is exempt. Domestic data centre and reseller profits stay taxable.

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 yourselfMains

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

2

Scheme

Urban Challenge Fund (UCF)

GS2 Urban development and schemesGS3 Infrastructure financingPrelims and Mains

Why in news
On 13 February 2026 the Union Cabinet approved the Urban Challenge Fund with Central Assistance of Rs. one lakh crore; the release was posted on 14 February 2026.
What it is
The Urban Challenge Fund is a Ministry of Housing and Urban Affairs fund for urban infrastructure. It gives limited central assistance to leverage municipal bonds, bank loans and PPPs, and rewards reform-driven, bankable projects. HUDCO's offering UiWIN helps urban local bodies prepare such projects.
UiWIN framework
The UiWIN Technical Assistance Framework was unveiled at a symposium on UCF and UiWIN.
Role of UiWIN
UiWIN is meant to help ULBs identify bankable projects and build revenue-generating infrastructure with proven financial viability.
Implementing agency link
HUDCO is a Navratna CPSE under the Ministry of Housing and Urban Affairs and offers UiWIN as its new offering.
PPP focus
UCF is expected to open new avenues for public-private partnerships.
Urbanisation projection
Over 50% of India's population is expected to live in cities by 2050.
Central Assistance
Total central assistance is ₹1 lakh crore, meant to mobilise nearly four times the investment.
Funding pattern
Central share is capped at 25% of project cost; at least 50% must come from bonds, bank loans and PPPs.
Outlay split
₹90,000 crore for projects, ₹5,000 crore for project preparation and capacity building, ₹5,000 crore for CRGSS.
Sectors
Covers redevelopment of old city areas and markets, mobility, non-motorised transport, water and sanitation, and climate-resilient development.
Period
The fund runs from FY 2025-26 to FY 2030-31.
Investment target
The fund is expected to lead to a total urban investment of Rs. four lakh crore in five years.
Duration
It runs from FY 2025-26 to FY 2030-31, extendable up to FY 2033-34.
Project verticals
Three verticals: Cities as Growth Hubs, Creative Redevelopment of Cities, and Water and Sanitation.

Don’t confuse with UCF vs UiWIN: UCF is the fund for urban infrastructure projects. UiWIN is HUDCO's offering that helps ULBs prepare bankable projects to access it.

Don’t confuse with UCF vs AMRUT: AMRUT is a largely grant-based mission for water, sewerage and urban services. UCF uses limited central aid to leverage market finance.

Don’t confuse with CRGSS vs project funding: CRGSS gives credit guarantees to help cities borrow. The ₹90,000 crore project component gives central assistance to projects.

Don’t confuse with Urban Challenge Fund vs Smart Cities Mission: The Smart Cities Mission was largely grant-based and area-focused. The UCF is market-linked, reform-driven and picks projects by competition.

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.

3

Scheme

Startup India Fund of Funds 2.0

GS3 Economy · Startups and venture capitalGS2 Government schemesPrelims and Mains

Why in news
On 14 February 2026, the Union Cabinet approved Startup India Fund of Funds 2.0 with a corpus of Rs. 10,000 crore to mobilise venture capital for startups.
What it is
Startup India Fund of Funds 2.0 is a government fund that does not invest in startups directly. It commits money to SEBI-registered AIFs, which invest in DPIIT-recognised startups. It follows FFS 1.0, launched in 2016 under the Startup India Action Plan, and aims to fill funding gaps and draw in private capital.
Corpus
The scheme has a corpus of ₹10,000 crore.
Route of funding
Money goes as commitments to SEBI-registered Category I and II AIFs, which invest in DPIIT-recognised startups.
Implementation Agency
SIDBI is the initial Implementation Agency. DPIIT will onboard one more agency.
AIF segments
AIFs are grouped into deep tech funds, micro VC funds for early-growth startups, funds for innovative and technology-led manufacturing, and sector- and stage-agnostic funds.
Selection process
Selection has two stages: screening and due diligence by the Implementation Agency, then evaluation by a Venture Capital Investment Committee.
Returns for ecosystem
A portion of returns can go to capacity-building such as mentorship and shared infrastructure.
Predecessor
FFS 1.0 was launched in 2016 under the Startup India Action Plan.
Implementing agency
SIDBI starts operating the scheme as Implementation Agency from the date of notification. One more domestic agency will be selected.
Priority segments
Focus is on AIFs backing deep tech, early growth stage startups supported by smaller AIFs, technology-driven and innovative manufacturing startups, and sector or stage agnostic startups.
Governance
A Venture Capital Investment Committee screens AIFs. An Empowered Committee monitors implementation. DPIIT will issue the guidelines and the VCIC composition.
FFS 1.0 outcome
The whole Rs. 10,000 crore of FFS 1.0 was committed to 145 AIFs.
Startup base
DPIIT-recognised startups grew from fewer than 500 in 2016 to over 2 lakh now.
Mode of investment
A fund of funds invests via SEBI-registered AIFs, not directly in startups.

Don’t confuse with FoF vs direct startup investment: A Fund of Funds invests in AIFs. The AIFs then invest in startups. Do not treat it as a government venture fund buying startup equity.

Don’t confuse with FFS 1.0 vs FoF 2.0: FFS 1.0 was launched in 2016. FoF 2.0 is the new ₹10,000 crore scheme with segmented AIFs and guidelines issued in April 2026.

Don’t confuse with FoF 2.0 vs FFS 1.0: FFS 1.0 was launched in 2016. FoF 2.0 was notified in April 2026 with a ₹10,000 crore corpus and priority segments such as deep tech.

Don’t confuse with Fund of Funds vs venture fund: A Fund of Funds invests in other funds (AIFs). A venture fund invests directly in startups.

Don’t confuse with Fund of Funds vs direct venture fund: A fund of funds invests in other funds (AIFs). A venture fund invests directly in startups.

Don’t confuse with FoF 2.0 vs Startup India Seed Fund Scheme: The Seed Fund Scheme gives early grants and investment via incubators. FoF 2.0 gives capital to AIFs.

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

Scheme

PM-RAHAT (Road Accident Victims' Hospitalisation and Assured Treatment)

GS2 Governance: health and road safety schemesGS3 InfrastructurePrelims and Mains

Why in news
On 14 February 2026, the Ministry of Road Transport and Highways announced that the Prime Minister approved the launch of the PM RAHAT scheme, giving cashless treatment to road accident victims. It was his first decision after shifting to Seva Teerth.
What it is
PM-RAHAT is a cashless treatment scheme for road accident victims, run under the Motor Vehicles Act, 1988. It aims to cut deaths by ensuring prompt care, especially in the Golden Hour after injury. Claims are handled through State Health Agencies and hospitals designated under the scheme.
Legal basis
The scheme rests on Section 162 of the Motor Vehicles Act, 1988.
Cover
Treatment cover is up to Rs 1.5 lakh per victim, for a maximum of 7 days from the date of accident, on any category of road.
Designated hospitals
Empanelled AB PM-JAY hospitals that follow National Health Authority guidelines count as designated hospitals under the scheme.
112 link
The scheme is linked to the 112 Emergency Response Support System so a victim or Good Samaritan can find the nearest designated hospital and get an ambulance.
Stabilisation treatment
Up to 24 hours in non-life-threatening cases and up to 48 hours in life-threatening cases, subject to police response.
Funding
Hospitals are reimbursed through the Motor Vehicle Accident Fund. General insurers fund insured cases; the budget funds uninsured and hit-and-run cases.
Platforms
The scheme merges eDAR (used by police) and the NHA's TMS 2.0 (used by hospitals).
Governance
District Road Safety Committees monitor at district level; the State Road Safety Council is the nodal agency in each State/UT; an Inter-Ministerial Steering Committee oversees nationally.
Coverage
Every eligible victim on any category of road gets cashless treatment up to ₹1.5 lakh for 7 days from the accident.
Stabilisation and police check
Stabilisation care runs up to 24 hours in non-life-threatening cases and 48 hours in life-threatening cases, subject to police authentication.
Digital backbone
The MoRTH eDAR platform is linked with the National Health Authority's TMS 2.0.
Who pays hospitals
Payment is made from the Motor Vehicle Accident Fund. Insured cases draw on general insurers' contributions; uninsured and hit-and-run cases are paid from the Union budget.
Claim timeline
Claims approved by the State Health Agency are paid within 10 days.
Approval
The Prime Minister approved the launch of the PM RAHAT scheme.
Legal base
It operates under the Motor Vehicles Act, 1988.
Delivery
Claims go through State Health Agencies and designated hospitals.

Don’t confuse with PM-RAHAT vs AB PM-JAY: AB PM-JAY is a health insurance scheme for poor families; PM-RAHAT covers road accident victims regardless of income, though it uses PM-JAY hospitals.

Don’t confuse with eDAR vs TMS 2.0: eDAR is the police accident reporting platform. TMS 2.0 is the NHA platform used by hospitals for treatment and claims.

Don’t confuse with PM RAHAT vs Ayushman Bharat PM-JAY: PM-JAY is a health insurance scheme for eligible poor families. PM RAHAT covers road accident victims regardless of income, on any road.

Don’t confuse with Good Samaritan protections: Rah-Veer (Good Samaritan) protections shield helpers from harassment. PM RAHAT funds the victim's treatment.

Don’t confuse with PM-RAHAT vs Ayushman Bharat PM-JAY: PM-JAY is a general hospitalisation insurance for poor families. PM-RAHAT is limited to road accident victims.

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 2028: most news questions come within two years of the event.

5

Place in the news

Gohpur-Numaligarh Brahmaputra Road-cum-Rail Tunnel

GS3 InfrastructureGS1 GeographyPrelims and Mains

Why in news
On 13 February 2026 the Cabinet Committee on Economic Affairs approved a 33.7 km road-cum-rail corridor with a twin-tube tunnel under the Brahmaputra in Assam, at Rs 18,662 crore (release dated 14 Feb 2026).
What it is
The Gohpur-Numaligarh project links Gohpur on NH-15 (north bank) with Numaligarh on NH-715 (south bank) in Assam. It uses a twin-tube tunnel bored by a tunnel boring machine under the Brahmaputra, with rail infrastructure in one tube. It is meant to cut the long detour via the Kaliabhomora bridge near Silghat.
Claimed first
It is described as the first underwater road-cum-rail tunnel in India and the second in the world.
Rail links
The alignment connects the Rangia-Mukongselek section (Rangia Division, NFR) on the Gohpur side and the Furkating-Mariani loop line (Tinsukia Division, NFR) on the Numaligarh side.
Present route
The current route is 240 km via the Kaliabhambhora bridge near Silghat, taking about 6 hours, through Numaligarh, Kaziranga National Park and Biswanath.
Jobs
About 80 lakh person-days of direct and indirect employment.

Don’t confuse with Total length vs tunnel length: The whole project is 33.7 km; only 15.79 km is the twin-tube tunnel.

Don’t confuse with Civil cost vs capital cost: Civil cost is Rs 11,982.36 crore; total capital cost, including land and other items, is Rs 18,662.02 crore.

Places in the news: 26 Prelims questions since 2013, rising (12% of news questions in 2022–26); they test location and why it matters.

Test yourself

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

6

Scheme

Dam Rehabilitation and Improvement Project (DRIP)

GS3 InfrastructureGS1 Water resourcesPrelims and Mains

Why in news
The International Conference on Dam Safety (ICDS 2026) was held in Bengaluru on 13-14 February 2026 under DRIP Phase II & III. The Ministry of Jal Shakti, Karnataka and the World Bank organised it.
What it is
DRIP is a World Bank-assisted programme of the Ministry of Jal Shakti to rehabilitate and improve ageing dams and strengthen the institutions that manage them. Its Phase II & III cover dams in many States, with the Central Water Commission as the key technical agency. It supports implementation of the Dam Safety Act, 2021.
Organisers
The conference was organised by DoWR, RD&GR (Jal Shakti), the Karnataka Water Resources Department, with CWC, IISc Bengaluru and the World Bank.
Scale of dam stock
India has over 6,500 specified dams that need rehabilitation and modernisation.
DAMCHAT
An AI-powered platform from ICED, IIT Roorkee, was launched at the event.
Legal backing
The Dam Safety Act, 2021 provides for dam surveillance, inspection, operation and maintenance, and set up the National Committee on Dam Safety and the National Dam Safety Authority.

Don’t confuse with DRIP vs Dam Safety Act, 2021: DRIP is a funded rehabilitation project with World Bank support. The Dam Safety Act, 2021 is the law that sets the safety regulatory framework.

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.

No practice question for this one; the card may still help an answer. Why: Dam safety is a lasting topic with the Dam Safety Act on file, but this conference gives few testable facts and little debate.

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

7

Scheme

Digital Agriculture Mission

GS3 AgriculturePrelims and Mains

Why in news
On 14 February 2026, PIB published an explainer on how AI is being used in Indian agriculture. It centres on the Digital Agriculture Mission, AgriStack and the Bharat-VISTAAR tool proposed in Budget 2026-27.
What it is
The Digital Agriculture Mission was launched in 2024 to build digital public infrastructure for farming. It rests on AgriStack (Farmer IDs, digital crop survey), the Krishi Decision Support System and soil profile maps. It uses data analytics, AI and remote sensing to give farmers reliable crop information.
Outlay
The Mission was launched in 2024 with a total outlay of ₹2,817 crore.
AgriStack and Farmer ID
AgriStack gives each farmer a unique Farmer ID linked to land records, livestock, crops and benefits. Over 7.63 crore IDs were issued by 27 Nov 2025, against a target of 11 crore by 2026-27.
Krishi Decision Support System
KDSS combines satellite, weather, soil, water and crop data to produce crop maps, soil maps, yield estimates and drought and flood monitoring.
Bharat-VISTAAR
Budget 2026-27 proposed Bharat-VISTAAR, a multilingual AI tool that links AgriStack portals and the ICAR package of practices with AI systems.
YES-TECH in PMFBY
YES-TECH uses remote sensing and AI for yield estimates under PMFBY, with a minimum 30 percent weightage to technology-based assessment.

Don’t confuse with YES-TECH vs CROPIC: YES-TECH estimates crop yield using remote sensing and AI. CROPIC uses geotagged farmer photos to monitor crop health and assess damage.

Don’t confuse with PMFBY vs RWBCIS: PMFBY is yield-based crop insurance. RWBCIS is weather index-based insurance that complements it.

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.

No practice question for this one; the card may still help an answer. Why: Lasting scheme topic, but this release is a data roundup. Schemes are 16% of news-linked Prelims questions; this gives few distinct features.

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

8

Law and statutory body

Sexual Harassment of Women at Workplace (PoSH) Act, 2013

GS2 Women-related lawsPrelims and Mains

Why in news
On 14 February 2026 the Women and Child Development Ministry held a National Conference on workplace safety at Vigyan Bhawan, New Delhi. It launched the SHe-Box logo, a PoSH Voluntary Compliance Checklist, SHe-Box integration with the Mission Shakti App and a Karmayogi Bharat PoSH training link.
What it is
The PoSH Act, 2013 is the central law against sexual harassment of women at work. It requires employers to set up complaint committees and sets out a process for inquiry and redressal. It built on the Vishaka guidelines laid down by the Supreme Court in 1997.
Coverage
The Act covers all women, whatever their age, employment status or type of work, in public or private and organised or unorganised sectors.
Internal Committee
Every employer must set up an Internal Committee where the workplace has more than ten employees.
Local Committee
The appropriate government sets up a Local Committee in every district. It hears complaints from small establishments or complaints against the employer.
SHe-Box
The SHe-Box portal is a central platform to file and track workplace sexual harassment complaints under the Act.
Origin
The Act followed the Supreme Court's 1997 Vishaka v. State of Rajasthan judgment, which issued guidelines on workplace harassment.
Launches on 14 Feb 2026
Four items were launched: SHe-Box logo, PoSH Voluntary Compliance Checklist, SHe-Box integration with Mission Shakti App, and Karmayogi Bharat PoSH training link.
Reach of SHe-Box
The Minister said over 1.48 lakh institutions are registered on the portal and more than 60,000 Internal Committees function actively.
Informal sector gap
The Secretary noted women's labour force participation at 42 per cent and over 80 per cent of women in the informal sector, so coverage must widen.
Committee structure
The Act requires an Internal Committee at workplaces with 10 or more employees and a Local Committee in each district for other cases such as the informal sector.
Penalty
A first violation attracts a fine of Rs 50,000. Repeat violations attract double the fine and possible licence cancellation or non-renewal.
Nodal ministry and SHe-Box
The Ministry of Women and Child Development is the nodal ministry. It launched the SHe-Box portal on 29 August 2024 as a single-window complaint platform.

Don’t confuse with Internal Committee vs Local Committee: The Internal Committee is set up by the employer. The Local Committee is set up by the district-level appropriate government for small units or complaints against the employer.

Don’t confuse with PoSH Act vs Mission Shakti: PoSH is a law on workplace harassment. Mission Shakti is a Ministry scheme for women's safety and empowerment, including One Stop Centres and helplines.

Don’t confuse with Vishaka guidelines vs PoSH Act: Vishaka (1997) was judicial guidance. The PoSH Act (2013) is a statute.

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.

No practice question for this one; the card may still help an answer. Why: Issue on file; SHe-Box portal and compliance checklist add detail to PoSH. Mostly a conference, so no fresh testable facts.

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

Quick facts

  • C-DOT signed an agreement with Synergy Quantum to build a tool that finds quantum-vulnerable cryptographic algorithms in devices.
  • Cabinet approved shifting from North and South Blocks to Seva Teerth and Kartavya Bhavans, with the old blocks to become the Yuge Yugeen Bharat National Museum.
  • The first Emergency Landing Facility in the northeast was inaugurated in Dibrugarh, Assam.

Source: PIB, 14 Feb

What we left out: 34 of 45 releases
  • Speeches without a decision (4)
  • Tributes and remembrance (4)
  • Same issue as another release (12)
  • Ceremonies and campaigns (4)
  • Routine project approvals (4)
  • Events and exhibitions (1)
  • Visits and review meetings (2)
  • Internal reforms and campaigns (1)
  • Internal meetings and workshops (2)

Practise the day’s news

Mains question of the day

15 marks · 250 words

The Union Budget 2026-27 proposes a tax holiday till 2047 for eligible foreign cloud service providers that use India-based data centres. Examine the rationale and the conditions of this proposal. Discuss its likely benefits and the concerns it raises for India's digital infrastructure and tax base.

From: Tax Holiday for Foreign Cloud Service Providers (Budget 2026-27)

Write and get it marked

Keep reading

All days