 a very good evening aspirants welcome to the hindi news analysis by shankar eyes academy for the date fourth march of 2021 the list of news articles along with the page numbers of different editions of hindi newspaper is given here for your reference let us start our analysis with this first news article now this discussion is based on this news article which is regarding the freedom in the world 2021 report so in this discussion let us discuss about this report and about its findings especially india related facts the syllabus that is relevant to this discussion is given here for your reference first note that freedom in the world is a flagship annual report of freedom house this freedom house is a us think tank now this report is being published since 1973 and it assesses the condition of political rights and civil liberties around the world so for each country and territory freedom in the world analyzes the electoral process political pluralism and participation it analyzes the functioning of the government the freedom of expression and the freedom of belief in the country it also analyzes the associational and organizational rights the rule of law it analyzes the personal autonomy and finally individual rights in the country so this report analyzes these aspects for 195 countries and 15 territories in total there are 210 and this report is composed of numerical ratings and supporting descriptive texts for these countries and note that it consists of 25 indicators and these indicators are grouped into two categories these categories are political rights and civil liberties so under this report a country or territory is awarded 0 to 4 points on each of these 25 indicators for a maximum of total 100 points now based on this score the countries are divided into three categories which are free partly free and not free countries so now let us come to the 2021 report this report says that across the world democracy is under siege why because as per the assessed 210 countries and territories across the world the report has found that among the 195 countries itself 82 countries are only free 59 are partly free and 54 are not free and this figure provides you the overall status of the global population as you can see the green one represents free categories and the purple one represents not free so what about india see last year india score was 71 out of 100 and india was in the free category but the 2021 report says that india's score has dropped to 67 so india's status has also declined from free to partly free why because india's score in the political rights category is 34 out of 40 and only 36 out of 60 in the civil liberties category so we can see that india has performed poorly in the civil liberties which includes freedom of expression and belief associational and organizational rights rule of law personal autonomy and individual rights so based on the 25 indicators the report has noted many critical points about india let us see them one by one first the report has noted that india's nationalist government and its allies presided over rising violence and discriminatory policies the report critically notes that the government allegedly when pursued a crackdown or suppression when there were expressions of dissent by the media academic civil society groups and protesters most importantly the report fiercely criticizes some of india's internal policies also it says that the government of india and its state-level allies have continued to suppress the critics during last year that is in 2020 additionally it has also noted about the lockdown issues that is the lockdown which resulted in the dangerous and unplanned displacement of millions of internal migrant workers this point has also been noted by the report then it says that vigilante groups have been targeting minority communities for the spread of the coronavirus also and the report even unbelievably notes that rather than serving as a champion of democratic practice and a counterweight to authoritarian influence from countries such as china the ruling party of india is driving india towards authoritarianism which means there is lack of concern for the wishes and opinions of others apart from this the report has also noted other issues in india such as there is increased pressure on human rights organizations then there is rising intimidation of academics and journalists the report even says that judicial independence in india has come under strain now based on these facts the report even concluded that india appears to have abandoned its potential to serve as a global democratic leader and india is losing its foundation values of inclusion and equal rights for all so this is a worrisome situation for our democratic country but most importantly the fall of india from its democratic values has even affected the global scores because the report notes that since india has fell from the upper ranks of free nations and this has particularly damaging impact on global democratic standards also india declined to partly free so less than 20 percentage of the world's population now lives in a free country and this is the smallest such proportion in which the world's population is living in a free country since 1995 so we can see that how india's democratic values actually affect the global democratic standards now apart from this the report also notes about the unfree environments or the not free countries it notes that there is intensifying repression in the unfree environments and this has done greater damage to the institutions and societies in those countries so this makes it even more increasingly difficult to fulfill the public demands for freedom and prosperity under even any future government so in this representation you can see the largest gains and declines in the last year and india is one among the countries which has largest declines now if you compare india's score with the bricks countries note that brazil has a score of 74 and it remains in the free category whereas russia china both are in the not free category but south africa has the highest score among bricks nations and it is in the free category the report also notes an important finding regarding us which is that over the past 10 years united states aggregate freedom in the world's score has declined by 11 points in total so this has placed usa among the 25 countries that have suffered the largest declines in this period so we can see that the two largest democracies of india and usa are slowly deviating from democratic values and this is not good for the global democratic standards so these are some of the points that you should take note from this freedom in the world 2021 report now let's move on to the next discussion now this discussion is based on this editorial article in which author talks about how the sovereign taxation powers of government of india have conflicted with our bilateral investment treaties and to establish this viewpoint author takes the example of recent permanent court of arbitration verdicts against india in two cases so in this discussion we'll see in brief about the bilateral investment treaties and also about the permanent court of arbitration then we'll see the two cases and the verdict and also author's view in this regard the syllabus that is relevant to this discussion is given here for your reference see we all know that foreign direct investment is an important source of non-dit finance for any country and hence it is an important factor in the economic development of a country it supplements the domestic investment and it also brings with it the internationally available technologies managerial skills and practices and even new employment opportunities to india but however fdi is a two-way street that is the investor will provide us with new technologies managerial skills employment opportunities and on the other way the country or the government should provide investor protection which is critical for ensuring fdi inflows this means a stable political and legal environment should be present in the country then there should be assurances against taking away of the investment value through legislative or administrative acts and there should also be access to justice because all these are strong guarantees for foreign investors and here note that the bilateral investment treaties between two countries plays a key role in offering these guarantees on an international plane so in this regard to become investment friendly that is to attract foreign investments and also to safeguard our own interests the government of india has signed many bilateral investment treaties with countries around the world in order to govern the foreign investments so what is this bilateral investment treaty these are the international agreements that establish the terms and conditions for private investment by nationals and companies of one country in another country so this is the basic you should know so in this editorial or the talks about the permanent court of arbitration's decision against government of india in the two important cases one case is with respect to k and energy and the second one is with respect to vo the phone and according to author these decisions have destroyed investor trust and it has also destroyed india's promise to honor its commitments to foreign investors under the bilateral investment treaties so why author has said this now to understand that we should know about the cases and before that let us also know about pca in brief see permanent court of arbitration or pca is an intergovernmental organization that was established by treaty in 1899 it was established for providing a variety of dispute resolution services to the international community i note that pca was the first permanent intergovernmental organization to provide a forum for the resolution of international disputes through arbitration and through other peaceful means so here what you should remember is that pca is not a court but rather it is an organizer of arbitral tribunals to resolve conflicts between member states international organizations or even private parties its headquarters is at the peace palace in the hag city of netherlands and note that the parties to two important conventions are automatically parties to the pca and these conventions are convention of the pacific settlement of disputes of 1899 and then 1907 i note that india is also a contracting party to pca but pca is not a un agency rather an official un observer and most importantly all the decisions of pca are called as awards and these awards are binding on all parties in the dispute and they have to be carried out without any delay so that means pca's award in the two cases are also binding on the government of india so what are these two cases see these two cases against india came before pca due to india's retrospective taxation issue so when you say retrospective taxation it refers to the taxation that allows a country to pass a rule on taxing certain products items or services and even deals and this allows the country to charge companies from a time behind the date on which the law is passed that is it allows the country to charge retrospectively so countries use this route to correct any anomalies in their taxation policies which have been present in the past and which allowed the companies to take advantage of such taxation loopholes so these two cases are with respect to such retrospective taxation only the first case was between vodafone and indian government in may 2007 vodafone had bought 67 percentage stake in hachi san vampua which is a company in hong kong and it bought this for 11 billion dollars then in september that year the indian government raised the demand of around 8 000 crore rupees in capital gains and withholding tax from vodafone saying that the company should have deducted the tax at source before making a payment to hachi san but vodafone challenged this demand by government of india in the bombay high court but the bombay high court ruled in favor of income tax department or the government and subsequently vodafone challenged this judgment in supreme court which in 2012 ruled in favor of vodafone group but the same year the then finance minister and our late former president pranav mukherjee clearly avoided the supreme court's ruling by proposing an amendment to the finance act this amendment gave the income tax department the power to retrospectively tax such deals so now it is mandated by a legislation so the government can demand the tax and thus the owners to pay the taxes fell back on vodafone but vodafone did not stop there the vodafone group invoked the clauses of a bilateral investment treaty which was signed between india and the netherlands in the year 1995 at the permanent court of arbitration why netherlands it is because it was the dutch affiliate of vodafone group which had bought this stake in hachi san vampua and this dutch affiliate is a netherlands company and that is why vodafone group invoked india netherlands bilateral investment treaty so in september 2020 the permanent court of arbitration has ruled in this dispute and it has ruled against india it has ruled that india's imposition on vodafone in retrospective taxes including interest in penalties was in breach of the india netherlands bilateral investment treaty so the court ordered government of india to reimburse legal costs to vodafone which comes to approximately 45 crore rupees so this was the first case where india lost to vodafone now let us see the second dispute it was between k n energy and indian government see some 15 years ago that is in 2006 to 7 the company k n uk had transferred some shares as part of an internal rearrangement process it transferred shares from one subsidiary to another subsidiary that is from k n india holdings to k n india but the income tax department authorities then decided that since k n uk had made capital gains as part of this it ought to pay capital gains tax which was up to 24 500 crore rupees but here the company interpreted the intern laws on capital gains differently and it refused to pay and this was followed by several rounds of litigation at the income tax appellate tribunal and also at the high court now here k n lost the case at it at that is income tax appellate tribunal but the case on valuation of capital gains is still pending before the idli high court and during this time k n energy sold the majority of its india business which is k n india to the mining giant vedanta and this happened in 2011 so here income tax authorities barred k n energy from selling about 10 and they cited the pending taxation issues in addition to this the payment of dividend by k n india to k n energy was also frozen so in this regard k n energy initiated proceedings against india at the permanent court of arbitration and the pc a ruled that india had failed to uphold its obligations to k n under the india united kingdom bilateral investment treaty because k n is a uk company pc has also ordered the government of india to pay k n approximately 9000 crore rupees for the total harm which was suffered by the uk company so you can see that in both these cases at pc a india lost so in this regard author has noted some important points the first point which author has noted is that for the enforcement of pc a awards against india the k n company has reportedly initiated proceedings in the courts of usa uk netherlands canada and singapore but in the first instance why no proceedings have been initiated in indian courts according to author it is because of the reasons such as delays in indian courts uncertainty in indian public policy with respect to assessment of tax demands by foreign tribunals and then indian judiciary's exceptional stand on the non enforceability of treaty awards in india etc so all these reasons made k n to initiate proceedings in other countries rather than in india now the second point which author talks about is about the impending problems which the government of india may face if it challenges the pc a award in the k n case here it is to be noted that in the k n case the government enforced the tax demand by a series of unilateral measures such as the seizure and sale of k n shares seizure of its dividends and withholding of tax refund that was due to k n etc and according to the author these actions and their retrospective taxation against k n are willful unfair and iniquitable and particularly these are all against international law so author notes that even if india challenges the pc a award in k n case india may not be able to deploy the license of sovereignty to justify the exercise of its powers so as a conclusion author notes that it is important for the government of india to pause and consider its international legal responsibilities to uphold the treaty obligations and secondly the government of india should also encourage open dialogue with investors and it should identify mutual interests and then evaluate constructive options and finally arrive at an acceptable solution to the disputes so that means the government of india should explore alternatives that lead to the road of settlement rather than filing several rounds of litigations so on a whole india should respect its bilateral investment treaty obligations and it should also respect pc's awards because india is a contracting party to the pca so these are some of the points that i should take note from this editorial now let's move on to the next discussion now this discussion is based on this news article which talks about a way to prevent the trafficking of mollusk species the news article mentions that w w of india and traffic which is an NGO working on legal wildlife trade they both have developed new identification tools to help the authorities so that they can identify marine mollusk species and prevent their trafficking so you know that the seashells of these mollusk species are trafficked due to their high demand for making accessories like buttons and combs lampshades and decorative items and the trafficking is such that in the period 2009 to 2019 around 97 000 kilograms of seashells were seized in the country so we can see that this is a large ongoing illicit trade in our country so in this context let us have a brief understanding about seashells know that seashell is the hard exoskeleton of marine mollusks such as snails, bivalves and chitons now these exoskeletons serves to protect and support the bodies of these marine mollusks this upper portion is the seashell now these seashells are composed largely of calcium carbonate which is secreted by the mantle this mantle is a skin-like tissue in the mollusks body wall and here it is to be noted that the seashells are usually made up of several layers of distinct microstructures that have differing mechanical properties now the shell layers are secreted by different parts of the mantle although incremental growth takes place only at the shell margin now one of the most distinctive microstructures are the nika this nika is also known as the mother of pearl it occurs as an inner layer in the shells of some gastropods and bivalves as you can see here now these seashells are collected all over the world because of their diverse range their elegance of form and even they come in bright colors and due to these characteristics they are being used to make jewelry buttons inlays and other decorative items throughout history even if you now go to any beach you can find jewelry made out of seashells so this has resulted in widespread destruction of the marine mollusks species now what are the issues associated with the species destruction see mainly the issue is that only 24 out of 3400 species of marine mollusks are protected under the wildlife protection act of 1972 so Indian legislation does not cover all of them the second issue is related to the correct identification of species which are encountered in the illegal wildlife trade now since only 24 of them are protected this leads to wrongful seizures faulty reports so it leads to low conviction rates also and for this only now the NGOs have prepared new tools in the form of cards and posters which will enable them to identify the marine mollusk species so these are some of the points that we should take note from this article now let's move on to the next discussion now this discussion is based on this news article which talks about the report submitted by the Home Minister of Maharashtra regarding the power outage issue that took place in Mumbai this report was prepared by the state's cyber cell so in this regard let us see what the report has said and the reasons which led to massive power outage the syllabus that is relevant to this discussion is given here for your reference see what happened was there was a grid failure on October 12th which resulted in a massive power outage in Mumbai and in the neighboring areas now this brought the entire city including the local trains into a halt and it took nearly two hours for the power supply to resume essential services and subsequently the power supply in other areas were resumed in a phased manner only so now a report stating the reasons for this power outage has been submitted by the Home Minister of Maharashtra now this report has noted that 14 Trojan programs were found to have entered the Maharashtra state electricity transmission company service see Trojan is a malware and the report has observed that the firewalls of the information technology and operational technology servers which play an important role in power transmission these were affected by the Trojan horses here firewall is nothing but a software or a hardware that is used to keep a network secure additionally the report also found that suspicious scores and software programs that can affect the cyber security ecosystem were also found in the servers the report also remarked about the repeated attempts that were made from blacklisted and suspicious IP addresses to log into the servers for hacking and disrupting the system so that means the major power outage was caused by Trojan horses and these Trojan horses are a kind of malware so first let us see what is a malware see the word malware is the short form of malicious software and it is used by cyber criminals to harm a computer system or network now this includes unwanted software that gets installed on the computer or mobile device without the user's consent now these programs have got the potential to cause the device to crash and also it can monitor and control the user's online activity in addition to this malwares make the computer vulnerable to viruses and it makes the computer vulnerable to unwanted or inappropriate ads now cyber criminals use malware for many different reasons but commonly they are used for stealing confidential information for demanding ransom or to install other programs unknowingly that is without the knowledge of the user now there are many different types of malwares like trojans backdoors ransomware and these are used to either steal information or steal resources or even money now the malware that is mentioned in today's news is trojan horses so what is this first note that it gets this name of trojan horse from a classical story of trojan horse so what is the classical story behind it let us see in brief above that see trojan horse refers to a huge hollow wooden horse that was constructed by the Greeks to gain entrance to the city of Troy during the trojan war now what Greeks did was they pretended to desert the war but rather they hid inside this hollow wooden horse and then they persuaded their enemy to take the trojan horses inside their city saying that it is an offering to their goddess and it will safeguard their city from the war so believing this the hollow wooden horse inside which Greek soldiers were present was taken inside the city of Troy which was previously impregnable then after this in that night itself Greek warriors emerged from it and opened the gates to let in the Greek army and they defeated their enemy by using this trojan horse deceptively so in this similar manner this trojan horse malware is also used because it imitates a similar technique to infect computers see simply this trojan horse is a computer program that appears to have a useful function like how the hollow wooden horse appear to be offering to the goddess but in reality if you see this trojan horse it has got a potentially malicious function that evades the security systems of the user's computer by exploiting the legitimate authorizations of a system entity which imports this particular program or in simple words this trojan horse is a type of malware that is often disguised as a legitimate software and usually the trojans are employed by cyber thieves and hackers who attempt to gain access to user's systems and once it is activated trojans can enable cyber criminals to spy steal sensitive data and even gain backdoor access to the user's system additionally the trojan horses can also perform alterations to the data by deleting blocking or even modifying and copying such data and it can also disrupt the performance of computers or computer networks and based on the actions they perform trojans are classified into different types like trojan banker trojan downloader trojan game thief etc but note that trojans cannot self replicate like the computer viruses and worms so apart from trojan many other types of malwares are also used by the cyber criminals to carry out their illegal motives and these are some of the list of such malwares and their functions we have given it here for your reference so what are the consequences of such a malware it includes the material harm to the systems like disruption of business services unauthorized export of sensitive information or even loss of access to critical data etc so how a malware can enter our systems it can enter through the email web browsing web services removable media and also through personally owned devices like while connecting a smartphone via a usb port but can it be avoided yes it can be avoided by developing and implementing anti malware practices it can be avoided by managing data import and export it can be avoided by denying the list of malicious websites to gain access and it can be avoided through dedicated media scanning machines and even by establishing some malware defenses so here as a conclusion know that as per a recent estimation by a cybersecurity firm 82 percentage of Indian organizations were hit by ransomware in the last six months ransomware is also a type of malware only and getting attacked by ransomware has increased 15 percentage in 2020 compared to 2017 and even if you remember one of the famous cyber security attacks of the recent times is the twitter cryptocurrency hack of 2020 in which accounts of major public figures were hacked and these public figures included the then US presidential candidate Joe Biden who is currently the president of USA and then Barack Obama and even apple and uber were simultaneously hacked by attackers to spread the cryptocurrency scam so like this for many illegal and illegitimate purposes these malwares are used by cyber criminals and using such 14 Trojan programs only the massive power outage was carried out in Mumbai on October 12th so this shows that in addition to securing the border using the military it is very important to establish cyber security with this we come to the end of this discussion now let's move on to the next discussion now this discussion is based on this news article which mentions that the US Department of Commerce is preparing to tax the aluminum sheet exporters from 18 countries and this includes exporters from India Bahrain Brazil Croatia Egypt Germany etc so once the US international trade commission makes the final decision on this matter then an anti-dumping duty or a countervailing duty might be imposed on these countries so in this context let us discuss in brief about the anti-dumping and countervailing duties from the Indian perspective first let us see about the countervailing duty see these are the duties imposed by government of India when it finds that a government in the exporting country provides subsidies or assistance to its local industry see these subsidies are given to promote the local industry and it can be in the form of subsidized loans tax exemptions indirect payments etc let us take one example to understand this suppose that China is exporting machinery to India now the Chinese authorities provides subsidies to its domestic machinery manufacturers now using this benefit the machinery prepared by china is costing less so they could export more and they could even sell the goods in India for a price that is way less than what the Indian companies can reasonably offer because the manufacturers in China got subsidies but the Indian manufacturers did not get any subsidy similar to that so this makes the Indian product costlier than the Chinese product in this context so that means these subsidies are mainly aimed at export promotions so to neutralize the adverse effects of such subsidies these countervailing duties are imposed by India so by imposing this countervailing duty the prices of the two machineries from china and India are made similar so similarly any country can also impose countervailing duties on any of the countries like now how us is planning to impose the countervailing duty on many countries including India so the country's imposed countervailing duties on the from which it imports and it does that if it feels that it is affected by the actions of that exporting company i know that in India the central government under the customs tariff act of 1975 may impose a countervailing duty and they should not exceed the amount of subsidy given by the exporting country so now let us come to the anti-dumping duty say anti-dumping duty is a tariff imposed on imports manufactured in foreign countries but that are priced below the fair market value of similar goods in the domestic market now the government imposes anti-dumping duty on foreign imports when it believes that the goods are being dumped through the low pricing in the domestic market so the anti-dumping duty is imposed to protect the local businesses and markets from unfair competition by foreign imports and it is to be noted that issues regarding countervailing measures and anti-subsidies in India are administered by the director general of anti-dumping and allied duties and at present know that it is known as the director general of trade remedies it comes under the ministry of commerce and industry now know that the director general of trade remedies is the designated authority to conduct the countervailing duty investigations and make recommendations to the government for imposition of anti-subsidies measures then such duty will be finally imposed by the ministry of finance only so we can say that while the department of commerce recommends the countervailing duty it is the ministry of finance which levies such duty so you may think now both anti-dumping duty and countervailing duties sound similar see there is a difference because anti-dumping duties are levied on goods that are imported at a substantially low price but whereas countervailing duties are levied on the subsidized products in the originating country or exporting country that is countervailing duties are imposed only when such a product has got subsidy in its origin country so these are some of the points that you should know about countervailing duties and anti-dumping duty now let's move on to the next discussion now this discussion is based on this news article which talks about a massive fire that is threatening to damage the simli pal biosphere it is because of the fire that broke out in the isolated places of simli pal which is present in the mayur bhajan district of odisha but the authorities have noted that the biosphere's core area is untouched by the fire but still environmentalists and activists are concerned about the possible damage to the flora and fauna in the places where the fire broke out so in this context let us see some facts about the simli pal biosphere reserve it is located in eastern india in the mayur bhajan district of odisha the simli pal biosphere reserve lies within two biogeographical regions that is the mahanadean east coastal region of the oriental realm and the chotanakpur biotic province of the deccan peninsular zone and note that this biosphere consists of a simli pal tiger reserve then simli pal by left sanctuary and also simli pal national park now this biosphere reserve came into existence during 1994 as per the man in biosphere program of uniscoe it was brought under this program with the objective of bringing people and the domestic cattle along with the forest and wildlife into one fold of management so that the economic condition of the people in the region is enriched through eco development programs and also so that their dependency on the forest is reduced now note that this biosphere contains simli pal hill range and its highest peak is kairi buru which is of 1168 meters and this biosphere reserve consists of numerous waterfalls and perennial streams that flow into major rivers such as the baitarani and subarna reka i hope i am pronouncing it correct also note that the biosphere reserve has the largest zone of salt trees in all of india and altogether the biosphere reserve is home to 42 mammal species 264 bird species 39 reptile species and 12 amphibian species and moreover approximately 52 fauna species found in this reserve are endangered even the royal bengal tiger and the asiatic elephant have been observed within the simli pal biosphere reserve now another important point regarding this biosphere reserve is that it consists of 1200 villages which are located within the biosphere reserve and approximately 73 percent of all the inhabitants are aboriginals so it is home to many tribes and two of the important tribes the erenga kharias and mankirtias they inhabit the reserve forests and they practice traditional agricultural activities such as the collection of seeds then there are also other dominant tribes such as ho tribe gundha tribe and moondha tribe and we have also other tribes of boonjiya batudi kola ganda santal kadia and mankaria and i hope i'm pronouncing the names of these tribes correct you please note the spelling of these tribes here so not only on ecological perspective but also on the cultural perspective this biosphere reserve is rich so these are some of the points that you should note about the simli pal biosphere reserve now let's move on to the next discussion now we have come to the last session the practice questions discussion session now this question is regarding the permanent court of arbitration first statement is it is a specialized agency of the united nations now this statement is incorrect because during discussion we saw that it is just an observer in the united nations not a specialized agency now the second statement is it is an organizer of architectural tribunals to resolve conflicts exclusively between national governments which are parties to it now this statement is also incorrect it is because of the word exclusively which means only here the statement means that it only resolves the conflicts between national governments but it is not so it resolves the conflicts between member states international organizations and even private parties so the statement is also incorrect and here both the statements are incorrect so the correct answer to this question is option d neither one nor two now this next question is based on trojan horse the question asks what is the trojan horse that is often mentioned in the news a recent search for the earth like planets in outer space option b rate of interest which a bank charges on its loans and advances to merchants option c malicious computer program that appears to have a useful function option d a biosense are used in the accurate detection of pathogens in patients and the correct answer is option c malicious computer program that appears to have a useful function now this next question is a direct question it asks the freedom in the world's report is released by option a reporters without borders option b transparency international option c freedom house option d amnesty international and the correct answer is option c freedom house which is a us think tank now this next question asks the countervailing duty is imposed when a country finds that the government in the exporting country provides assistance now here focus the question asks the countervailing duty is levied by not recommended by so the correct answer is option c ministry of finance only and not option a because ministry of commerce and industry recommends the countervailing duty but it is imposed by or levied by ministry of finance only so that is why correct answer is option c now this next question is based on seashells first statement is they are the hard endoskeleton of marine mollusks now this statement is incorrect now don't hurriedly think this statement is correct because it mentions as endoskeleton no seashells are exoskeletons of marine mollusks so this statement is incorrect now the second statement is it is mainly composed of calcium carbonate this statement is correct and here the question asks for the incorrect statements so the correct answer is option a one only now let us take one main question based on gs paper 2 the question is the recent permanent court of arbitration verdicts against india on cases filed against it by certain multinational corporations shows the existing conflicts between sovereign taxation powers of the government and bilateral investment treaties of our nation critically analyze so you have to analyze this fact given in this question so here you have to mention what the issue really is which is the retrospective taxation then you can mention about the examples of vodafone and kn energy and how it affects the bilateral investment treaties you have to answer this question in 150 words and at the end of the answer you can provide a suggestion as a conclusion so with this we come to the end of today's hindi news analysis if you like the video don't forget to like comment and share and to subscribe to shankar is academy youtube channel for more updates related to civil service examination preparation