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National Investigation Agency (NIA)

Introduction

The National Investigation Agency (NIA) is India’s federal counter-terrorism law enforcement agency.
It has extensive powers to investigate terror activities anywhere in India.
NIA can register cases and arrest individuals without State government permission.
It is considered a professional investigative agency matching international standards.

Establishment and Administrative Control

NIA is a statutory body created under the NIA Act, 2008.
It functions under the Ministry of Home Affairs (MHA).
NIA was established after the 26/11 Mumbai terror attack, which exposed limitations in intelligence coordination.

Statutory Powers (NIA Act, 2008)

Investigation Powers
- On receiving a State report, the Central Government may direct NIA to investigate.
- Centre may also suo motu direct investigation, without State report.
- NIA may investigate connected offences committed by the accused.
- States must extend assistance to NIA.
- For offences under UAPA, NIA requires sanction of Central Government.
- After investigation, cases are placed before NIA Special Court.

Schedule of the Act includes laws like:
- Atomic Energy Act, 1962,
- Unlawful Activities (Prevention) Act, 1967,
- Anti-Hijacking Act, 1982, etc.
NIA (Amendment) Act, 2019:
- Expanded mandate to include new scheduled offences

Human trafficking,
Counterfeit currency offences,
Manufacture/sale of prohibited arms,
Cyber-terrorism,
Explosive Substances Act offences.

NIA can investigate offences outside India, subject to treaties and foreign laws.
Both Central and State governments may designate Sessions Courts as Special Courts.

Difference Between NIA and CBI

NIA	CBI
Statutory agency under NIA Act, 2008.	Not statutory; derives power from DSPE Act, 1946.
Under Ministry of Home Affairs.	Under Ministry of Personnel.
Investigates terrorism and terror-funding.	Investigates corruption and economic crimes.
Can investigate offences without State consent.	Requires State consent, except court orders.

Forensic Experts’ Role After Blasts/Explosions

Role and Primary Responsibility

Forensic experts reach the blast site immediately along with police personnel and their primary job is to scientifically analyse the cause of explosion.
They collect physical samples and ensure quick laboratory testing for evidence verification.
Experts aim to identify the cause of the accident, intensity of the blast and persons involved.

Laboratory Tests and Scientific Techniques

Experts conduct spectroscopic and chromatographic tests to detect chemical residues from debris.
Fourier Transform Infrared Spectroscopy (FTIR) and Attenuated Total Reflectance-FTIR (ATR-FTIR) analyse how samples absorb infrared light.
These tests help reconstruct the sequence and timing of the explosion.
Raman spectroscopy identifies the exact chemical composition of explosive materials.
Scanning Electron Microscopy (SEM) studies the shape and surface structure of fragments.
Energy Dispersive X-ray (EDX) determines the elemental composition of residues at the microscopic level.
Thermal analysis is used to understand the chemical activity and stability of explosives.
Experts also use laser-based scene mapping to trace the blast impact and fire direction.
Flashpoint testing helps determine how fire spread and whether combustible substances were present.
These combined laboratory techniques help decide whether the blast was accidental or intentionally executed.

Jim Corbett National Park

Overview

Jim Corbett National Park is located in the Nainital district of Uttarakhand.
It is India’s oldest national park, established in 1935.
Initially named Hailey National Park after founder Sir Malcolm Hailey.
Renamed Corbett National Park in 1956 to honour Jim Corbett, known for wildlife conservation efforts.
The park has the highest tiger population in India, making it crucial for Project Tiger initiatives.
River Systems
- The Kosi River feeds the entire eastern boundary of the park.
- The Ramganga River (West) is the main hydrological source.
Flora
- Dominant trees include Sal, Khair and Sissoo, forming the most visible vegetation cover.
- Other major species: Semal, Kharpat, Dhak, Khingan, Bakli, Bel, Ber, Bamboo, Jamun, Kanju, Rohini and Pula.
- Rich vegetation supports diverse wildlife and dense forest landscapes.
Fauna
- Home to key mammals: Tiger, Leopard, Elephant, Chital Deer, Sambar Deer, Hogg Deer, Barking Deer, Wild Boar, Langur, Rhesus Monkey, Wild pig, Jackal, Rabbit, Otters and Yellow-throated Martin.
- Reptiles: Crocodile, Gharial, King Cobra, Common Krait, Cobra, Russel Viper, Rock Python and Monitor Lizard.

Pradhan Mantri Viksit Bharat Rozgar Yojana

Objective & Focus

The scheme provides direct cash incentives to employees and employers to promote formal job creation.
It aims to enable the creation of over 3.5 crore jobs in two years.
Focus is on boosting formal employment through EPFO-linked workforce expansion.

Part A: Support to First-Time Employees

Targets first-time employees registered with EPFO.
Offers one month’s EPF wage support (up to ₹15,000) paid in two instalments.
Eligible employees must have salaries up to ₹1 lakh.
First instalment is released after 6 months of continuous service.
Second instalment is paid after 12 months of service and completing a financial literacy programme.
To encourage savings habits, part of the incentive is locked in a deposit account and can be withdrawn later.

Part B: Incentives for Employers

Incentivises employers for generating additional employment, especially in the manufacturing sector.
Incentives apply to new employees earning up to ₹1 lakh salary.
Government provides up to ₹3,000/month per employee for two years, subject to the employee staying employed for at least six months.
For the manufacturing sector, incentives are extended to 3rd and 4th year as well.

Payment Mechanism

Payments to employees under Part A are made through DBT using Aadhaar-based payment system (ABPS).
Payments to employers under Part B are credited to their PAN-linked bank accounts.

Direct Tax

Context: Net direct tax collections grew by 7% to ₹12.9 lakh crore in financial year up to due to sharp drop in refunds paid by Income Tax Department.

More in News:

Gross corporate tax collections grew 4.6% to ₹6.9 lakh crore; gross non-corporate tax including personal income tax grew 0.5% to ₹8.1 lakh crore.
Total refunds 17.7% lower this year compared to corresponding period last year, significantly impacting net direct tax collection growth during this financial year.

Direct Taxes

A direct tax is paid directly by an individual or organization to the government.
It cannot be shifted to another person, and the taxpayer is solely responsible for payment.
The Central Board of Direct Taxes (CBDT) handles levy, collection, and policy formulation related to direct taxes.
Direct taxes include Income Tax, Corporate Tax, Capital Gains Tax, Wealth Tax, Gift Tax, etc.
Income Tax
- Levied on income of individuals, HUFs, and legal entities.
- It is a progressive tax.
- For income above ₹50 lakh to ₹1 crore, surcharge of 10% is imposed.
- For income above ₹1 crore, surcharge increases to 15%.
Corporate Tax
- Levied on income of companies registered under Companies Act, 1956.
- Companies are treated as a separate taxable entity.
Taxes on Wealth and Capital
- Wealth Tax (1957): Levied on net wealth above ₹30 lakh; abolished in 2015.
- Gift Tax (1958): Levied on donations except by charitable institutions; abolished in 1998.
- Capital Gains Tax: Applied on profit from sale of capital assets (land, buildings, jewellery, patents, shares).
  - Short-term: held ≤ 36 months.
  - Long-term: held > 36 months; reduced to 24 months for immovable property since FY 2017-18.

Central Board of Direct Taxes (CBDT)

A statutory authority under the Central Boards of Revenue Act, 1963.

Part of the Department of Revenue, Ministry of Finance.
Functions
- Formulates policies, levies and collects direct taxes, supervises Income Tax Department.
- Proposes amendments to tax laws and tax structure.
Structure
- Headed by a Chairman with six members (Income Tax, Legislation, Revenue, Personnel & Vigilance, Investigation, Audit & Judicial).
- All are senior officers from Indian Revenue Service (IRS).

Integrity Matters Checklist

Context

The Global Reporting Initiative (GRI) launched the UN-endorsed Integrity Matters Checklist.
Designed to ensure credible corporate climate disclosures and net-zero transition planning.

What is the Integrity Matters Checklist?

A climate disclosure framework enabling companies to report transparently on net-zero commitments.
Helps corporates disclose transition plans, emission-reduction strategies, and progress on climate action.
Developed by Global Reporting Initiative (GRI) in partnership with the United Nations.
Follows recommendations of the UN High-Level Expert Group (HLEG) on net-zero commitments.
Objective: Ensure corporate climate commitments are credible, science-based, and transparent.

Aim and Purpose

Operationalises the Integrity Matters report of the HLEG.
Strengthens alignment with:
- Paris Agreement goals.
- 2030 Agenda for Sustainable Development.
Promotes corporate climate accountability by linking commitments with deliverable outcomes.

Key Features

Aligns with UN guidance on:
- Verifiable net-zero targets.
- Just transition principles.
- Responsible transition pathways.
Integrated into the upcoming GRI 102: Climate Change 2025 Standard.
Enables consistent, comparable sustainability reporting across countries and sectors.
Encourages companies to phase out fossil fuel investments and adopt science-aligned transition pathways.
Provides a checklist-based tool to monitor progress from pledge to performance.
Enhances investor, consumer and policymaker trust by reducing greenwashing.
Endorsed by UN officials as a bridge between corporate ambition and accountability.

Exercise Mitra Shakti XI – 2025

Context

The 11th edition of India–Sri Lanka joint military exercise “Mitra Shakti XI – 2025” is being held in Belagavi, Karnataka.

About the Exercise

A bilateral military exercise between the Indian Army and the Sri Lankan Army.
Conducted annually to enhance defence cooperation and battlefield coordination.

Aim

To strengthen interoperability and coordination for sub-conventional operations under Chapter VII of the UN Charter.
Focus on counter-terrorism, peacekeeping, and humanitarian relief in UN mandates.