In News:

India is increasingly facing more frequent, intense, and prolonged heatwaves, posing a significant threat to public health, economic productivity, agricultural stability, andenvironmental sustainability. This trend underscores the broader implications of climate change, particularly for developing economies with large vulnerable populations.

Understanding Heatwaves

A heatwave is defined as a prolonged period of abnormally high temperatures, often accompanied by high humidity. As per the India Meteorological Department (IMD):

• A heatwave is declared when the maximum temperature reaches at least 40°C in plains and 30°C in hilly regions.
• The severity is determined by how much the temperature exceeds the normal.

Impacts of Heatwaves

• Public Health:
  • Prolonged heat exposure increases the risk of heatstroke, dehydration, and worsens cardiovascular and respiratory illnesses.
  • Vulnerable groups include the elderly, outdoor workers, and those without access to cooling.
• Livelihoods and Employment:
  • According to the World Bank, India could lose 34 million jobs by 2030 due to heat-stress-related productivity declines.
  • The informal sector and outdoor labourers are especially at risk.
• Agriculture and Food Security:
  • Heat stress leads to reduced crop yields, livestock deaths, and increased irrigation demand.
  • It threatens the food supply chain and rural incomes.
• Water Scarcity:
  • 54% of India’s land is under high to extremely high water stress, as per the World Resources Institute (WRI).
  • Heatwaves exacerbate droughts and deplete groundwater sources.
• Environmental Degradation:
  • Higher temperatures increase the risk of wildfires, especially in forested and arid zones.
  • Ecosystem services and biodiversity are under stress.
• Infrastructure and Energy:
  • Rising temperatures lead to increased energy demand for cooling, straining power grids.
  • Urban infrastructure suffers due to heat-induced wear and tear.

In News:

On 13th February 2025, President DroupadiMurmu imposed President’s Rule in Manipur under Article 356 of the Constitution, following a report submitted by the State Governor Ajay Kumar Bhalla. The move comes in the wake of a prolonged period of ethnic violence, governance vacuum, and the resignation of Chief Minister N. Biren Singh on 9th February 2025.

Constitutional Provisions:

• Article 356 empowers the President to assume control of a state’s administration if it is determined that the state cannot be governed as per constitutional provisions.
• The Governor’s report or other evidence of breakdown is a prerequisite.
• Under this, the elected state government is dismissed, and the Governor becomes the executive head on behalf of the President.
• The State Legislative Assembly is either dissolved or placed under suspended animation. In Manipur’s case, it is under suspended animation, with its term valid until 2027.
• The proclamation must be approved by both Houses of Parliament within two months, and if extended, it can last up to six months at a time, with a maximum duration of three years.

Crisis Background and Ethnic Conflict

Manipur has witnessed an intense ethnic conflict between the Meitei and Kuki-Zo communities since May 3, 2023. The violence has led to:

• Over 250 people killed, and
• More than 60,000 displaced.

Security concerns and political instability escalated after the Chief Minister’s resignation, with the BJP leadership unable to find a consensus candidate for replacement. The deteriorating law-and-order situation, coupled with governance paralysis, prompted the imposition of President’s Rule.

Security and Migration Concerns

Former CM N. Biren Singh raised alarm over:

• Rising illegal immigration through the 398-km porous border with Myanmar, worsened by the Free Movement Regime (FMR).
• A demographic shift threatening the State’s land, identity, and resources.
• Post-violence governance failure, as state machinery struggled to respond effectively.

He emphasized the need to intensify detection and deportation of illegal immigrants, a concern linked to the root causes of ethnic tension.

Historical Context

• This is not the first time Manipur has come under central rule. The last imposition of President’s Rule in Manipur lasted 277 days, from June 2, 2001 to March 6, 2002.

In News:

Recently, the Union Minister of State Prof. S. P. Singh Baghel released the Devolution Index Report at the Indian Institute of Public Administration (IIPA), New Delhi.

Titled “Status of Devolution to Panchayats in States – An Indicative Evidence-Based Ranking 2024”, the report assesses the extent of autonomy and empowerment of Panchayati Raj Institutions (PRIs) across Indian States and UTs.

Context and Constitutional Framework

The initiative is anchored in the vision of Article 243G of the Constitution and the 73rd Constitutional Amendment, which mandates the devolution of powers, authority, and responsibilities to Panchayats over 29 subjects listed in the Eleventh Schedule. It reflects the spirit of grassroots democracy and aims to realize the vision of "Local Self-Government".

Core Objectives and Dimensions of the Index

The Devolution Index provides an evidence-based evaluation of decentralization and self-governance in rural India. It assesses PRIs across six critical dimensions:

1. Framework – Legal and institutional setup for decentralization.
2. Functions – Scope of responsibilities devolved to Panchayats.
3. Finances – Fiscal powers and resource autonomy.
4. Functionaries – Availability and control over human resources.
5. Capacity Building – Training and skill development mechanisms.
6. Accountability – Transparency, audit mechanisms, and citizen participation.

Significance and Policy Implications

• Strengthening Cooperative Federalism: By highlighting inter-state comparisons, the Index fosters competitive federalism in the spirit of collaborative governance.
• Multi-Stakeholder Utility:
  • Citizens: Increases transparency in Panchayat functioning and fund utilization.
  • Elected Representatives: Offers a data-driven basis for decentralization advocacy.
  • Officials & Policymakers: Acts as a policy instrument for reform and targeted capacity building.
• Aligns with National Vision:
  • Supports Viksit Bharat goals through ??????????????????????????????? (developed and empowered PRIs).
  • Contributes to inclusive rural development and grassroots democratization.

In News:

The Income-tax Bill, 2025, tabled in Parliament on February 13, 2025, seeks to repeal and replace the Income-tax Act, 1961, marking a landmark step in tax law simplification.

It reflects the government's commitment to ease of doing business, legal clarity, and tax compliance, without altering the core tax policy or rate structure.

Guiding Principles

1. Textual and structural simplification for better clarity.
2. Policy continuity—no major tax policy changes.
3. Preservation of existing tax rates for predictability.

Approach and Methodology

• Three-pronged strategy:
  • Simplify language and eliminate legalese.
  • Remove obsolete, redundant, and repetitive provisions.
  • Reorganize the Act for logical and easier navigation.
• Consultative process:
  • 20,976 online suggestions received.
  • Stakeholder consultations with taxpayers, professionals, and industry bodies.
  • International best practices reviewed, notably from Australia and the UK.

Quantitative Simplification

Parameter               Income-tax Act, 1961                  Income-tax Bill, 2025                      Change

Words                     5,12,535                                        2,59,676                                           ↓ 2,52,859

Chapters                47                                                  23                                                     ↓ 24

Sections                  819                                                 536                                                  ↓ 283

Tables                      18                                                    57                                                    ↑ 39

Formulae                 6                                                     46                                                    ↑ 40

Key Features and Improvements

• Qualitative Enhancements:
  • Use of simplified and accessible language.
  • Consolidation of amendments to reduce fragmentation.
  • Enhanced readability via structured use of tables and formulae.
  • Elimination of outdated provisions.
• Introduction of "Tax Year":Defined as the 12-month period beginning April 1, providing better uniformity.
• Crypto as Capital Asset:Virtual Digital Assets (VDAs) such as cryptocurrencies included in the definition of "property", now taxable as capital assets.
• Dispute Resolution Clarity:Improved transparency in Dispute Resolution Panel (DRP) procedures by including points of determination and reasoning—addressing a key criticism of ambiguity in the earlier framework.
• Removal of Obsolete Exemptions:Section 54E, providing capital gain exemptions for transfers before April 1992, has been scrapped.
• Expected Timeline:Once enacted, the Income-tax Act, 2025 is proposed to come into effect from April 1, 2026.

In News:

Recently, several Ministers of the West Bengal government gathered at a conference room on Sagar Island, situated at the mouth of the Bay of Bengal — the southernmost tip of the State — to brief mediapersons on the arrangements for the Gangasagar Mela 2025.

Gangasagar Mela: Overview

• Second-largest human congregation in the world, after the Kumbh Mela.
• Held annually on Makar Sankranti (January 14) at the confluence of River Ganga and Bay of Bengal.
• Pilgrims take a holy dip at the confluence; site houses the Kapil Muni Temple.
• In 2025, the West Bengal government claimed over 1.10 crore pilgrims visited.

Location & Geography

• Sagar Island (Sagardwip/Ganga Sagar):
  • Located ~120 km from Kolkata.
  • Largest island in the Sundarbans archipelago.
  • Population: ~2 lakh (2011 Census).
  • Classified under the sand group category.
  • Accessed by crossing the Muriganga River via ferry.

Climate Change Impact

• Rising sea levels and erosion are threatening Sagar Island:
  • Sea has advanced from 1,500 m to 470 m from the Kapil Muni Temple in ~10 years.
  • Tidal surge rises from 4.6 m to 7.6 m during high tides.
• Erosion worsened by:
  • Mangrove destruction for construction during mela.
  • Flattening of sand dunes and vegetation, removing natural barriers.

Environmental Challenges

• Constructions often violate Coastal Regulation Zone (CRZ) norms (no construction within 500 m of high tide line).
• Beaches have turned muddy, unfit for bathing; pilgrims walk through marshes.
• Concrete embankments, built after removing mangroves, washed away during cyclones.
• Geotextiles used for erosion control are ineffective near the temple due to strong wave action.

Cyclones & Vulnerability

• Recent major cyclones: Yaas (2021), Remal (May 2024), Dana (Oct 2024).
• Local communities frequently displaced; loss of livestock and property reported.
• Rising salinity impacting fish farming and livelihoods.

Socio-Economic Impact

• Youth migration due to lack of job opportunities.
• Local economy disrupted by environmental stress.
• Many locals say the mela offers little direct benefit to them.

Governance and Policy Issues

• West Bengal government spent ~?250 crore in 2024 for mela arrangements.
• Proposed ?4,100 crore World Bank-funded embankment project:
  • World Bank: 70% cost; State: 30%.
  • Aimed at protecting 52 inhabited islands in Sundarbans.
• Centre-State conflict:
  • WB government alleges non-cooperation from the Centre.
  • No Central funds provided for the mela, unlike the Kumbh Mela.
  • Demand for national mela status for Gangasagar.

Cultural and Political Dimensions

• Religious significance emphasized by Shankaracharya of Puri.
• Soft Hindutva strategy attributed to West Bengal’s ruling party (TMC).
• Political undertones visible in temple construction and event promotion.