 Good evening friends. I welcome you all to the Hindu newspaper analysis brought to you by the Shankarai's Academy. Today's date is 19th December 2023. Before entering our description, I have an important announcement for you. See, guys, marks your calendar for an unmissable opportunity. Are you gearing up for the UPSC preliminary 2024? Well, we have got the workshop just only for you. Join us from December 23 to December 30 for an exclusive and free UPSC preliminary workshop. Whether you are in Anandagar or connected virtually from any branches, this workshop is tailor-made to propel your preparation to the next level. Or Ajanta, it is packed with insights and strategies that you need to crack the preliminary examination. From subject-specific tips and tricks to dissecting the previous equation papers and analyzing the trends, this workshop has it all. If you are worrying about handling unknown areas, fear not. We have got you covered. Learn effective strategies to tackle those unfamiliar terrains with confidence. See, a CSAT stressing you out? Not anymore. Our experts will guide you through proven strategies to ace this session. Plus, get ready for the personalized study plan designed to optimize your learning curve and understand the paramount importance of test series through pre-storming and pre-fit. Secure your spot for this intensive 7-day workshop. Limited offline seats are available at Anandagar. So hurry up, register now and get up to conquer UPSC preliminary 2024. I have attached the registration link in the description box. Don't miss this golden opportunity to set yourself on the path to success. Join us for the UPSC preliminary 2024 workshop and let us crack it together. See you there. So here are the list of news articles which we are going to discuss today. So without wasting time, let us get into discussion. Look at this news article. This article is taken from the science page of the Hindu newspaper. See, this article is about the mRNA or messenger RNA. It explains how mRNA works in our body. This article also talks about the applications of mRNA. See, this is the crux of the article. In our discussion, we will understand all these points in a detailed manner. Let us start with mRNA or messenger RNA. To have a better understanding about this mRNA, we have to first understand about the functioning of our cell. See, as we all know, our human body is made up of trillions of cells which carries out various specialized functions. One of the main functions of this cell is protein synthesis. Our cells produce more than one lakh different proteins that are essential for the normal functioning of our body. The proteins produced in our cells helps in the breaking down of nutrients. It also helps in carrying other important chemical reactions of our body. Now let us see how do the cells produce protein? See, the cells in our body do not produce protein on their own. The instructions and the process for making this protein would have to come from DNA. See, DNA is present inside the nucleus of our cells. The DNA contains a set of instructions to make protein. DNA is acting like a set of cookbook that contains different recipes to make proteins. Here note that the cell does not read the instructions directly from the DNA molecule. Instead, the cell makes a copy of instructions from DNA with the help of a similar molecule called mRNA or messenger RNA. See, it is termed as messenger RNA because the mRNA contains the message or recipe from the DNA to produce a desired protein in our cell. To put it simply, the messenger RNA is a molecule in a cell that carries message from DNA to produce protein in the cell. Here note that once the cells recognize the instructions from mRNA, the cells makes the use of instructions and finally it destroys the messenger or it destroys the messenger RNA. See, this is all about the basics and working of mRNA. Now, let us see the applications of this messenger RNA. As I said earlier, the proteins made in the cell are essential for our body to function. See, if the cells make wrong protein, we can get diseases. So, by decoding the mRNA, scientists can easily create instructions for making correct protein in our body. These instructions can also be edited to meet the specific needs of the patient. See, as I said earlier, the cells used to destroy the mRNAs when they are not needed. So, because of this fact, the doses of mRNA can be easily changed to meet the changing requirement of the patients. These factors of mRNA helps in addressing the disease that are caused by improper or wrong protein synthesis. See, this is the first important application of mRNA technology. Secondly, the mRNAs are used in the production of vaccines. See, we can synthesis mRNA from the harmful disease-causing viruses. After the synthesis, we can make vaccines that contain mRNA of the harmful viruses. See, when these vaccines are injected in our body, the mRNAs are absorbed into some of our cells. After that, the cell reads the mRNA recipe of the virus and it makes the spike protein that the virus used to invade in our cells. See, as you all know, the COVID also uses the spike protein to inject into our cell. So, as a result, our immune system recognizes the spike protein as a foreign material and it will produce antibodies to that pathogen. Literally, the mRNA vaccines prepare our body to attack the virus if we encounter it later. This is like the mock drill in the army. See, as the cell user to destroy the mRNA after they use, the mRNA of the virus does not cause any harm in our body. See, this is the advantages of mRNA vaccines. The COVID-19 vaccines from Modena and Pfizer, BioNTech or some of the examples of mRNA-based vaccines. See, this is all about the news discussion. In this news discussion, we saw about the basics of mRNA and in the second part, we saw the applications of this technology. So, with these learned points, let us conclude this discussion and take up the next news article for our analysis. Look at this news article. As you all know, 78 opposition members of parliament were suspended from the ongoing session. This editorial here is written in this context only. The article highlights the decline of the deliberative discussions in our parliament and thereby a slow decline of our democracy. See, this is all about the crux of the article. In this context, let us try and answer a main question on the role of the parliament. Look at the question. Discuss the factors contributing to the decline of parliamentary authority in modern democracies. Suggest measure that can be taken to strengthen the role of parliament in ensuring effective governance and accountability. See, this question can be asked in GS paper 2 under the subtopic of parliament and state legislature, structure, functioning, conduct of business, powers and privileges and issues. See, this is all about the syllabus. Now, come to question. See, this question has two parts. First, we have to write about the factors that have resulted in the decline of parliamentary authority. In the second part, we have to write about the measures that can be taken to address this decline. This is the schema of how we are going to approach this question. Now, let us approach this question. Let us start with the introduction. As this question is talking about the accountability and the decline of accountability, we can write a short description about accountability in our introduction. First of all, in general, accountability refers to the obligation of institutions, individual or organization to take responsibility for their actions or decisions. It involves being answerable for the consequences of these actions, particularly to those whom got affected by the actions. See, this is the basic definition of accountability. To translate this into a governance, here accountability in governance refers to the responsibility and answerability of the government officials, institutions or organizations to the general public. Accountability ensures that government officials act in the public interest and they are being responsible for their actions, decisions and the use of resources. See, in Indian context, accountability manifests in various forms. Through the election process, the elected representative are being held accountable by the electorate. Citizens exercise their rights to hold the politicians accountable through periodic elections. Then, there is a parliamentary oversight of accountability. Here, parliament holds the government accountable through debates, discussions, question sessions and the functioning of parliamentary committees. Here, also, we have Article 75, which clearly states that Council of Ministers or Executive are collectively responsible to the Legislature or Lok Sabha. Article 75 also contains the principles of individual responsibility also. So, then to ensure financial accountability, we have Comptroller and Auditor General of India under Article 148. This CAG audits the government expenditure and financial transactions to ensure financial transparency and accountability in the public spending. See, also, we have judiciary, which plays a key role in upholding the accountability. Here, it does this by ensuring the adherence of rule of law, interpreting the laws fairly and providing checks on the power of executives. The judiciary also holds the government accountable through Article 1332 and the basic structure doctrine. See, these are all some of the provisions in the Indian context to ensure the accountability of government. Guys, I have given a very elaborate introduction. You can pick two to three points from all we have discussed now in your introduction part of the answer. I can say that specifically, you can use accountability points which are related to legislatures and CAG in your intro, somewhat very relevant with respect to this question. Now, having completed the introduction, now come to the body part of the answer. Here, in the first part, we have to highlight the factors that have led to the loss of parliamentary authority. Firstly, the integrity of the MPs who should ensure parliamentary authority is being questionable. This is because many MPs in India have criminal histories. See the data, around 43% of the Lok Sabha 2019 members facing various criminal charges, thus it affecting the credibility of the parliament. Secondly, the parliamentary sessions in India are not held in a most efficient manner. On one hand, the opposition party members are not following the parliamentary decorum. On the other hand, the ruling party is suspending the opposition members left and right for raising questions about the functioning of government. This has reduced the protective deliberate culture of the parliament. And above all, there has been a steady decline in the number of parliamentary sittings. See, the sittings of parliament are declining over the years from 100 to 150 sittings in the 1950s to 60 to 70 sittings as of now. See the third point, in many cases, the government has used the ordinance route to circumvent the parliamentary discussions. According to the data published by PRS, the present government in India, since its time in office from May 2014, has passed 76 bills through the ordinance route. It includes some of the notable legislations like the Controversial Citizenship Amendment Act, the Specified Banknotes Association of Liabilities Ordinance 2016, and the GST Compatiation to States Amendment Ordinance 2017. See, then there is a declining role of parliamentary committees. The percentage of bills which are being referred to the PSC has witnessed a decline from 71% in the 15 Lok Sabha to 27% in the 16th Lok Sabha. And this has further fallen to around 13% since 2019. In addition to this, lack of expert decision in the parliamentary standing committees and the politicization of discussions has also reduced their effectiveness. Then the CAG, the country's premier watchdog, for fostering the financial accountability and compliances has been less effective in its functioning in the past couple of years. The CAG reports related to union ministries and departments came down from 55 in 2015 to mere 14 in 2020. This fall is of nearly 75%. Due to this, the parliament is not able to ensure financial accountability of the government. See, finally, took party disciplines also curtails the MP's ability to exercise the independent judgment and scrutinize the executives. In India, the anti-defection law has been criticized for undermining the individual independence of the MPs by compelling them to vote along the party lines. See, these are some of the factors that have led to the decline of the parliamentary authorities. See, all these points addresses the first part of your answer. In the second part, we have to write about the measures that can be taken to strengthen the parliament. Firstly, steps can be taken to empower the committee system. The scope and independence of the PSC or Parliamentary Standing Committee can be expanded. By providing more resources, time and expertise to the parliamentary committees, a more thorough and impartial evaluation of the governmental policies can be achieved. Secondly, transparency measures are critical. So, you can make that making parliamentary proceedings, decisions and voting easily available to public is a vital step. Utilizing the technology to broadcast the live session allows the citizens to directly access the debates and decision making processes. Know that this will foster greater transparency in the process. Then, steps must be also taken to encourage constructive debate within the parliament. See, creating an environment that values substantiative discussions while discouraging the confrontation is very important to ensure parliamentary accountability. We can establish the guidelines for a respectful discourse and inclusivity, which will allow us a diverse opinion and collaborative problem solving to our democracy. See, then steps must be taken to increase the role of opposition in the decision making. Allowing the opposition a meaningful role in the decision making process and the key parliamentary committee will ensure a balanced scrutiny and oversight in the process. Recognizing their viewpoint in policy formulation and facilitating the active participation is critical for the robust parliamentary democracy. Also, steps must be taken to provide training for the MPs in the process. See, capacity building and training for MPs will enhance their understanding of the legislative process and the modern day governance. See, this will ensure strong ethical standards and a code of conduct within the legislatures. These are some of the steps that can be taken, which will help fortify the parliamentary role in ensuring accountability, transparency and effective governance. See, all these points will address the second part of your answer. Now let us go to the conclusion part. In the conclusion part, you can mention how deliberative discussions and parliamentary authority will help India in both short and long term. You can also mention that deliberative discussions and parliamentary authority will help in making an informed decision and thus it will ensure effective in governance. Moreover, it will enhance the accountability, it will ensure representation of diverse views and ensure legislative effectiveness. All these steps will increase the public trust in the government. This will help the largest democracy in both short term and long term. See, this can be your model conclusion. If you have better way of concluding or better way of presenting the main body of the answer, you can feel free to write and post it in the comment section. See, this is all regarding this discussion. In this discussion, we saw about the decline of parliamentary authority and the various reasons for it. In the second part, we saw how various steps can be taken to improve the parliamentary authority in the modern democracy. So, these are the learned points. Let us conclude this discussion and take up the next news article for our analysis. Look at this news article. Yesterday, India launched its first winter expedition to the Arctic region. This expedition is being led by National Centre for Polar and Ocean Research, NCPOR, which is located in Goa. This expedition has two objectives. Firstly, it aims to evaluate the sustainability of the Arctic region for carrying out the precision astronomical measurements. Apart from this, it also aims to explore the possibility of deploying the home-built SARS telescope. See, this is the crux of the article. In this discussion, let us see some points about India's Arctic policy and SARS telescope. See, before entering our discussion, let us see a few points about India's research centre in the Arctic region. See, India has a significant stake in the Arctic region. In 2008, India established its research station called Himadri. It is located in the International Arctic Research Base at Sevelbad, Norway. See, the Himadri research station was launched as a part of India's Arctic programme. It involves in studying the climate change and the impacts. See, this is all about the basic. Let us get into the discussion of seeing the India's Arctic policy. See, India's Arctic policy was released in March 2022. This policy is titled India and the Arctic Building a Partnership for Sustainable Development. Here, note that multiple stakeholders are involved in the implementation of this policy. They are academia, research community, business and industry. Note that NCPOR, our National Centre for Polar and Ocean Research, NCPOR, is the nodal institution for monitoring the implementation of this policy. See, it is an autonomous institution functioning under Ministry of Earth Sciences. Now, this Arctic policy has six pillars which I have displayed here. Have a look at it. See, through these six pillars, India's Arctic policy aims to achieve the following objectives like it aims to strengthen the national capabilities in the field of science and exploration. Secondly, the objective is to enhance the understanding of how the climate change and its impact in the Arctic region can affect our or India's climate, economic and energy security. Thirdly, the policy aims to contribute to the better analysis, prediction and coordinated policy making on implications of the ice melting at the Arctic region. Fourthly, it aims to study the important topic of linkages between polar region and the Himalayas of India. And finally, it aims to deepen the cooperation between India and the countries of the Arctic region. See, this is all about the India's Arctic policy. Now, let us see the another important topic which is related to prilams called SARAS Telescope. See, the SARAS Telescope is the short form of shaped antenna measurement of the background radio spectrum 3. See, it is indigenously designed and built at Raman Research Centre, Bangalore. See, it is basically a radio telescope. Here note that radio telescope is an instrument that receives radio waves from the space. Through these radio waves, the telescope finds the portion of stars and other objects in the space. Moreover, the SARAS Telescope is designed to detect the incredibly faint radio wave signals from the cosmic dawn phenomenon. See, cosmic dawn is a period when the first stars, black holes and galaxies in the universe are being formed. So, through this telescope, we may be able to find the fine truth behind the formation of our universe, stars, etc. See, India is planning to install this telescope in the Arctic region. This is because of the clear sky in the Arctic region which will facilitate the clear and uninterrupted radio signal receiving. See, this is all about the news discussion. In this discussion, we saw two important portions for our preliminary examination. In the first part, we saw about India's Arctic policy. In the second part, we saw about the SARAS Telescope. So, with these learned points, let us conclude this discussion and take up the next news article for our analysis. Look at this data point article. It analyzes about the trend of the CAG reports which are being submitted to the parliament over the past years. We know that the CAG, Comptroller and Auditor General, is a constitutional authority of India. See, CAG is responsible for auditing and assessing the government's financial accounts at various levels. According to article 151 of the constitution, CAG summits the annual audit reports to the President and the President in turn will submit this report before the parliament. And doing all this, the CAG ensures the principles of transparency and accountability in the government. See, the article given here is talking about the declining trend of the audit reports being lied before the parliament. See, this is the crux of the article. In this discussion, we shall understand some important points about the Comptroller and Auditor General of India, CAG, from the preliminary perspective. First of all, know that article 148 of the Indian constitution provides for the office of CAG. See, CAG is a person who heads the audit and account department of India. Moreover, CAG is an independent institution. Here, I use the term independent because CAG is not affiliated to any central government ministry. Note that numerous accounts and audit officers are assisting the Comptroller and Auditor General in doing his functions. So, together they are all being referred as the CAG. See, now coming to Appointment and Tenure. See, the CAG is appointed by the President of India. He or she must take oath before entering the office. And this oath is being administered by the President of India. The CAG holds office for a period of 6 years or up to age of 65 years, whichever is earlier. See, the CAG is provided with the security of tenure. This means, he or she can be removed with the President based on the procedures which is being mentioned in the constitution. So, despite the CAG is appointed by the President, he or she does not hold office under the pleasure of President. Note that CAG is not eligible for further appointments under the central or state government after cease to hold office. Now, let us move on to the removal process of the CAG. Generally, CAG can resign at any time from his office by addressing the resignation letter to the President. This is called voluntary resignation. Now, coming to the removal procedure. See, the CAG can be removed with the President based on the same ground and the same manner of removal of Supreme Court judge. The ground for removal is proved misbehavior or incapacity. See, the removal resolution must be initiated in any House of the Parliament based on the set grounds. And if both the Houses of Parliament passes such resolution with a special majority, then CAG can be removed with the President. This means CAG cannot be directly removed with the President. This is all about the structure part of this institution. Now, finally, let us see the functional aspects of these institutions. Firstly, the CAG audits all the accounts that are related to the expenditure from Consolidated Fund of India, Consolidated Fund of each State, Consolidated Fund of each Union Territory that are having the Assembly. He also audits all the expenditure from the Consolidated Fund of India and of each State and the Public Account of India and of each State. Secondly, CAG audits the receipts and expenditure of all bodies and authorities which are being substantially financed by the Central Government or State Government. Moreover, he also audits the receipts and expenditure of government companies, corporations or bodies. Thirdly, the CAG audits the accounts of any other authority when the CAG is requested by the President or by the Governor. Fourthly, the CAG summits this audit report of Central Government to the President. As we all know, the President in turn places such reports before the Houses of Parliament. Similarly, with respect to States, CAG summits the audit report to the Governor. The Governor in turn places such reports before the Assembly. Moreover, finally, the CAG advises the President in matters regarding the accounts of Centre and States. See, these are all some of the important functions performed away, CAG or CAG. That's all about this discussion. In this discussion, we saw about the important trends of declining the auditing of CAG. In our analysis part, we saw about the CAG, its structure and functions from the President's perspective. See, with this learned points, let us conclude this discussion and take up the next news article for our analysis. Look at this news article. This news article reports that India's net direct tax collections had grown significantly. See, as of December 17, 2023, the net direct tax collections for the current fiscal year stood at approximately 13.70 lakh crores. See, by highlighting this data, the Finance Ministry said that 75% of direct tax target for the current fiscal year has been met. Among the direct tax collection, the corporate tax has the highest weightage with approximately 6.95 lakh crores. Then next week, it is being followed by personal income tax with approximately 6.73 lakh crores. See, this is the crux of the news article given here. In our discussion, let us understand some points about direct taxes. Before that, let us learn some basic terminologies about tax section. See, in taxation, you have to know about the two basic terms like tax impact and tax incidence. Here, the term tax impact refers to the first resting point of a tax. And the term tax incidence refers to the final resting point of the tax. Now, I will explain you with an example. For example, let us say a company named EX is making biscuits. Upon making biscuits, company X pays tax to the government for its product. This is what termed as taxed impact. This means the tax impact is initially borne by the manufacturer. But when the biscuit reaches the customer, the tax burden is shifted to the customer. So, when we buy biscuits, we pay the money not only for the biscuits, but also as a tax. So, ultimately, the tax burden is shifted on to the customers. This is called tax incidence. This means the one who spears the burden of the tax in an eventual manner. To sum it up, initially the impact of tax is borne by the manufacturer. But the manufacturer gets back his tax money when a customer buys his product. So, at last, the incidence of tax is on the customer. See, the example which we saw is for the indirect taxes. But note that for direct taxes, both the tax impact and the incidence is on the same person. For example, when we pay income tax, the impact is borne by us. And we know that incidents also fall on us. This is all about tax impact and tax incidence. Now, finally, let us see some point about direct taxes. See, the direct tax refers to the tax that is being directly paid by an individual or an organization to the government. Note that the direct taxes cannot be transferred to others. In India, DT accounts for 50% of the governmental revenue. The major direct tax includes income tax, wealth tax, security transaction tax, capital gains tax and corporate income tax. See, now let us see some data about the direct tax collection for the previous fiscal, that is fiscal of 2022-23. See, in this year, the net direct tax collection had stood at 16.61 lakh crores. Among the collections, the corporate tax served as the largest tax source with approximately 10 lakh crores. It is being followed by personal income tax with approximately 960,000 crores. Here, note that out of 960,000 crores, about 3 lakh crores have been issued as refund back to the taxpayers. See, this is all about the discussion. In this discussion, we saw about the two important terminologies of taxation, that is, incidents and impact of taxation. And in the later part, we saw about the data regarding the direct tax collection. With this learned point, let us conclude this discussion and take up the next news article for our analysis. Look at this news article. Gyanwapi Masjid is located near the iconic Kashi Vishwanath temple in Uttar Pradesh, Varanasi. The name of the mosque is said to have derived from the adjoining well, the Gyanwapi or the well of knowledge. Recently, the Supreme Court allowed the Archaeological Survey of India or ASI to conduct a scientific survey of the premises. Note that the aim of the survey was to determine if the mosque had been constructed over the pre-existing structure of Hindu temple. The ASI completed the survey and submitted the report to the Varanasi District Court. See, this is the crux of the news article. In this context, let us revise about the important organization called Archaeological Survey of India or ASI. See, the Archaeological Survey of India is an attached agency of the Ministry of Culture Government of India. It engages in archaeological research and conservation and it also engaged in protection and preservation of ancient monuments or archaeological sites in the country. Remember, ASI regulates all the archaeological activities which are conducted throughout our country. It does this function under the provisions of Ancient Monuments and Archaeological Sites and Remains Act or AMASR act 1958. Note that ASI also regulates the Antiquities and the Arque Treasure Act 1972. See, this is about the basics of ASI. Let us see what is the origin of ASI or how did it come into existence. See, it all started with Sir William Jones and his founding of Asiotic Society on 15 January 1784 in Calcutta. Later, in the year 1871, the Archaeological Survey of India was created as a separate government department. Note that Sir Alexander Cunningham was elected as the first Director General of ASI. Alexander Cunningham is also known as the father of Indian Archaeology. See, till 1904, there was no legislation to protect the important monuments of the country. During the time of Lord Cousin, this situation has changed with the passing of Ancient Monuments Preservation Act of 1904. See, this law gave ASI a firm footing. Since then, ASI has been successfully conducting excavation, rediscovering the past and safeguarding the important heritage structure of the country. See, after independence, ASI became a statutory body under AMASR Act 1958. See, ASI is headed by a Director General and it is headquartered in New Delhi. See, this Director General is assisted by Assistant Director General to join directors and 17 directors in carrying out all the functions of ASI. Also note that ASI governs all the archaeological activities under the AMASR Act and Antiquities and Art Treasures Act 1972. See, this is how ASI came into existence. See, with this basics about ASI, let us move forward and let us see the functions of ASI. First, the important function is protection. See, ASI safeguards Ancient Monuments and archaeological sites in nation-wide. It also aims to prevent illegal trafficking of antiquities or treasures. The second important function is maintenance. ASI is responsible for the conservation and preservation of significant monuments and archaeological sites across India. This involves ongoing efforts to ensure that these culturally important sites remain intact for our future generation. The third function involves exploration and excavation activities. See, ASI conducts archaeological exploration and excavation to unearth and study historical artifacts, structures and remnants. These efforts contribute to a deeper understanding of our country's history and civilization. In addition to excavation, ASI also takes up architectural survey. See, this function involves conducting the survey of various monuments, studying the inscriptions which is called epigraphy and studying the coins which is called neosematics. All these studies aid in comprehending the architectural styles, historical significance and cultural context of these sites. Fifthly, it provides training in the field of archaeology. Through this, it fostered a new generation of professionals who are equipped with the necessary skills. The sixth function, it conducts international expeditions. ASI engages in archaeological expeditions beyond Indian border. It also participates in collaborative projects and thus contribute to the global archaeological knowledge and cultural exchanges. The seventh function, it establish and reorganizes museums at archaeological sites, thereby creating spaces to exhibit and preserve the various artifacts which are discovered during the excavations. Finally, it involved in horticultural operations as well. See, ASI undertakes horticultural activities around the ancient monuments and sites. Thereby, ASI ensures the preservation of surrounding environment, enhancing the aesthetic appeal and overall preservation of these culturally significant sites. See, these are all the important functions of ASI. So, in our discussion, we saw about the structural part of ASI and how did it commit to existence. And in the second part, we saw about the various functions of ASI. This is all regarding the discussion. Now, let us move on to the next part of our video. That is to discuss the preliminary practice questions. Now, today I am having three questions. Let us all them one by one. Consider the following. Treating cancer patients, production of fasten, gene editing. See, the applications of MRNA can be used in which of the following fields. See, for this kind of application-based questions, we need to have a solid evidence to refute that this cannot be used as an application. So, here you see all these are related to somewhat medical field and we cannot refute that this messenger RNA cannot be used. So, all these three statements will be correct. And the correct option is option C. See the second question. In the financial year 2020-23, which one of the following tax accounted for the second largest source of the net direct tax income after corporate tax? See, in the financial year 2020-23, the net direct tax collection stood at 16 lakh crores. Out of this, corporate income tax stood at 10 lakh crores. And it is being followed by the personal income tax with approximately 9 lakh crores. So, the correct option here is personal income tax. So, the correct option is option C. See, the third question of the day. It's a previous question. The term INDARC, sometimes seen in the news, is in the name of what? Out of the four. See, INDARC is India's first underwater observatory located halfway between Norway and North Pole in the Arctic zone. The observatory is anchored at the depth of 192 meters and it has the array of various sensors. The aim of the observatory is to study the Arctic climate and its influence on the Indian monsoon. So, out of the four options, the correct option is option D. India's underwater observatory to scientifically study the Arctic region. So, the correct option is option D. See, the main question based on today's discussion is being displayed here. Interested aspirants can write and post it in the comment section. If you like today's video, like, comment and share it with your friends. For more updates regarding the UPC preparation, subscribe to Shankar IIS Academy. Thank you.