UPSC Prelims current affairs MCQs April 2026 HomePRELIMS EXAMUPSC Prelims current affairs MCQs April 2026 UPSC Prelims current affairs MCQs April 2026 1 / 5 Q. Consider the following statements regarding General Anti-Avoidance Rules: It focuses on substance over form in taxation. 2. It applies only to illegal tax evasion practices. Which of the statements given above is/are correct? (a) 1 only (b) 2 only (c) Both 1 and 2 (d) Neither 1 nor 2 2 / 5 Q. Consider the following statements Statement 1: Special Economic Zones aim to promote exports and attract investment. Statement 2: SEZ units are completely exempt from all forms of taxation permanently. Which one of the following is correct with respect to the above statements (a) Both Statement 1 and Statement 2 are correct and Statement 2 explains Statement 1 (b) Both Statement 1 and Statement 2 are correct but Statement 2 does not explain Statement 1 (c) Statement 1 is correct but Statement 2 is incorrect (d) Statement 1 is incorrect but Statement 2 is correct 3 / 5 Q. Consider the following statements regarding Qdenga (TAK-003) dengue vaccine: It is a live-attenuated tetravalent vaccine. 2. It requires prior dengue infection screening before administration. Which of the statements given above is/are correct? (a) 1 only (b) 2 only (c) Both 1 and 2 (d) Neither 1 nor 2 4 / 5 Q. Consider the following statements regarding Liquefied Petroleum Gas and Liquefied Natural Gas: Liquefied Petroleum Gas is heavier than air and tends to accumulate near ground level. 2. Liquefied Natural Gas reduces to about one-six hundredth of its gaseous volume. Which of the statements given above is/are correct? (a) 1 only (b) 2 only (c) Both 1 and 2 (d) Neither 1 nor 2 5 / 5 Q. Copyright duration for literary works in India is: (a) 50 years from publication (b) Lifetime of author only (c) Lifetime of author plus 60 years (d) 70 years from publication Your score isThe average score is 36% 0% Restart quiz
