Indian Revenue Service

The Indian Revenue Service (भारतीय राजस्व सेवा), abbreviated as IRS, is the revenue service of the Government of India. It is one of the Central Civil Services (Group A). The Service functions under the Department of Revenue in the Union Ministry of Finance and is concerned with the collection and administration of the various direct and indirect taxes accruing to the Union Government.

IRS comprises two branches - IRS (Income Tax) and IRS (Customs and Central Excise), which are controlled by two separate statutory bodies, viz., Central Board of Direct Taxes (CBDT) and Central Board of Excise and Customs (CBEC) respectively.

History:-

Administration of income tax in India had begun as early as 1860. In the initial years, provincial governments administered this tax. The organizational history of the Income Tax Department starts from the year 1922, when the IncomeTax Act, 1922, gave specific nomenclature to various Income Tax authorities for the first time. 

In 1924, the Central Board of Revenue Act constituted a Central Board of Revenue -- the statutory body with functional responsibilities for the administration of the Income-Tax Act. 

Commissioners of Income Tax were appointed for each province and Assistant Commissioners and Income Tax Officers were placed under their control. Officers from the ICS manned top posts and the lower echelons were filled through promotions from the ranks. 

The Income Tax Service was established in 1944, which subsequently came to be known as Indian Revenue Service (Income Tax).

The first batch of Income Tax Officers (Class-II) was directly recruited in the year 1944 through the 1943 examination conducted by the Federal Service Commission for IA&AS and Allied Services.

The recruitment of Income Tax Officers (Class-I) started in 1945 with the recruitment of 18 officers through the IA&AS and Allied Services Examination of 1944. The service was then known as Income Tax Officers (Class-I) Service.

After the Union Public Service Commission was constituted, the recruitment was done through the combined Civil Services Examination. In 1953, the Service was recognized as an independent Central Service and was named Indian Revenue Service (Income Tax).

Source:-

1. http://www.irsofficersonline.gov.in/HistoryOfIrs.aspx

2. http://en.wikipedia.org/wiki/Indian_Revenue_Service

 

Indian Audit and Accounts Service

IAAS is one of the Group A Central Civil Service of India. The cadre controlling authority for IAAS is the Comptroller and Auditor General of India. The selected candidates' training ground is at National Academy of Audit and Accounts, Shimla.

Cadre size: 694 posts (direct recruitment: 67.67%, promotion: 33.33%). 

The officers of IA&AS are required to acquire and possess not only the professional skills of an accountant and auditor but also to develop administrative competence to manage the staff of the Indian Audit & Accounts Department which has a strength of over 60,000 personnel. 

Their job requirements include understanding of statutes, rules, regulations, contracts, tax and revenue laws, assessing the financial health of commercial corporations etc. 

It can ranging from analyzing the complexities of oil exploration or the working of an atomic power plant to comprehensively reviewing the effectiveness of implementation of country-wise schemes for rural development, health services, education etc. 

IA&AS officers also conduct embassy audit i.e. audit of Embassies and High Commissions of India situated all over the world. The officers also carry out audit of agencies of United Nations where the Comptroller & Auditor General of India is appointed as the External Auditor. 

After training, the Officer Trainees are posted as Deputy Accountants General (DAsG) or Deputy Directors (DDs). Subsequent to their promotion, they become Senior Deputy Accountants General (Sr.DAsG) or Directors. All officers below the rank of AG/PD are also called Group Officers as they are generally in charge of a group in the office.

The Deputy CAGs are the highest ranked officers in the service.

The IAAS officers, while working for a constitutional authority, have the benefits of a working environment which promotes pursuit for professional excellence in public service without fear or favour.
Working in these offices an IAAS officer has the opportunities to work in areas which interface with diverse arms and tiers of the Government. Be it armed forces, large public service under takings or village panchayat, an IAAS officer has the opportunity to experience and contribute to the public good in all facets of government.

Source :-

1. http://ibnlive.in.com/news/upsc-indian-audit--accounts-service-iaas/270469-72-220.html

2. http://www.naaa.gov.in/en/iaas.php

3. http://saiindia.gov.in/english/home/about_us/governance/Personal/Personal.html

Social Security

Social security is a concept enshrined in Article 22 of the Universal Declaration of Human Rights which states, "Everyone, as a member of society, has the right to social security and is entitled to realization, through national effort and international co-operation and in accordance with the organization and resources of each State, of the economic, social and cultural rights indispensable for his dignity and the free development of his personality".

Social Security is both a concept as well as a system. It represents basically a system of protection of individuals who are in need of such protection by the State as an agent of the society. Such protection is relevant in contingencies such as retirement, resignation, retrenchment, death, disablement which are beyond the control of the individual members of the Society.

Main components of social security include

1. Pension
2. Provident Fund 
3. Insurance  etc.

Constitutional Provisions in India:-

• Article 41 of the Constitution requires that the State should within the limits of its economic capacity make effective provision for securing the right to work, to education and to public assistance in case of unemployment, old age, sickness and disablement. 
• Article 42 requires that the State should make provision for securing just and humane conditions of work and for maternity relief. 
• Article 47 requires that the State should raise the level of nutrition and the standard of living of its people and improvement of public health as among its primary duties. 

The obligations cast on the State in the above Articles constitute Social Security.

Synopsis Of Social Security Laws in India:- 

 

The principal social security laws enacted in India are the following:

1. The Employees’ State Insurance Act, 1948 (ESI Act) which covers factories and establishments with 10 or more employees and provides for comprehensive medical care to the employees and their families as well as cash benefits during sickness and maternity, and monthly payments in case of death or disablement.
2. The Employees’ Provident Funds & Miscellaneous Provisions Act, 1952 (EPF & MP Act) which applies to specific scheduled factories and establishments employing 20 or more employees and ensures terminal benefits to provident fund, superannuation pension, and family pension in case of death during service. Separate laws exist for similar benefits for the workers in the coal mines and tea plantations.
3. The Employees' Compensation Act, 1923 (WC Act), which requires payment of compensation to the workman or his family in cases of employment related injuries resulting in death or disability.
4. The Maternity Benefit Act, 1961 (M.B. Act), which provides for 12 weeks wages during maternity as well as paid leave in certain other related contingencies.
5. The Payment of Gratuity Act, 1972 (P.G. Act), which provides 15 days wages for each year of service to employees who have worked for five years or more in establishments having a minimum of 10 workers.

Separate Provident fund legislation exists for workers employed in Coal Mines and Tea Plantations in the State of Assam and for seamen.

Social Security in Organized and Unorganized Sectors:-

The organized sector includes primarily those establishments which are covered by the Factories Act, 1948, the Shops and Commercial Establishments Acts of State Governments, the Industrial Employment Standing Orders Act, 1946 etc.  This sector already has a structure through which social security benefits are extended to workers covered under these legislations.

The unorganized sector on the other hand, is characterized by the lack of labour law coverage, seasonal and temporary nature of occupations, high labour mobility, dispersed functioning of operations, casualization of labour, lack of organizational support, low bargaining power, etc. all of which make it vulnerable to socio-economic hardships. There are very less schemes targeted at Unorganized Sector.

The working group of planning commission also recommended that  "Social Security cover for the un-organised sector which can take care of medical care, accident benefits and old age pension should receive priority attention. This Sector Comprises of near 92% work force of the country. It is essential to enhance the coverage under national social assistance programmes  providing old age pension, maternity and other benefits to the workers in the unorganised sector."

Source : 

1. Wikipedia

2. Website of Ministry of Labour and Elpmoyment

3. Report of the working group on social security (Planning Commission), 2001

Employees' Provident Fund, India

Employees' Provident Fund, India

The Employees’ Provident Fund came into existence with the promulgation of the Employees’ Provident Funds Ordinance on the 15th November, 1951. 

It was replaced by the Employees’ Provident Funds Act, 1952. It is now referred as the Employees’ Provident Funds & Miscellaneous Provisions Act, 1952 which extends to the whole of Indian except Jammu and Kashmir.

The Act and Schemes framed there under are administered by a tri-partite Board known as the Central Board of Trustees, Employees' Provident Fund, consisting of representatives of :-

    

1. Government (Both Central and State),
2. Employers, and
3. Employees

The Board administers a contributory provident fund, pension scheme and an insurance scheme for the workforce engaged in the organized sector in India.

It is one of the world’s largest organizations in terms of clientele and the volume of financial transactions undertaken by it. 

The Board is assisted by the Employees’ PF Organization (EPFO), consisting of offices at 120 locations across the country. 

The EPFO is under the administrative control of Ministry of Labour and Employment, Government of India.

The Board operates three schemes viz. :-

1. The Employees' Provident Funds Scheme 1952 (EPF)
2. The Employees' Pension Scheme 1995 (EPS)
3. The Employees' Deposit Linked Insurance Scheme 1976 (EDLI)

source: EPFO website

Sachar Committee Recommendations with Respect to Educational Empowerment

Educational Empowerment Steps:-

1. High quality government schools be set up in areas of Muslim Concentration
2. Exclusive schools for girls
3. Primary education in Urdu/mother tongue
4. Provision of hostel facilities, boarding houses for backward SRCs, girls hostel etc to be made by the Central Government
5. Teachers‟  training to include sensitization towards the needs and aspirations of Muslims and other marginalized communities
6. Urdu medium schools to be opened in States where Urdu speaking population is substantial
7. Availability of good quality text books in Urdu to be ensured, Urdu
   language to be introduced  an optional subject in all Govt. and govt. aided schools in States with substantial Urdu speaking population
8. Recognition of the degree from Madarasas  for eligibility in competitive examination e.g. Civil Services, Banks, Defence services etc. Equivalence to Madarasas
   certification/degrees for admission to higher education institutions be given
9. Recognition of minority educational institutions to be made simpler.
10. The Corpous of Maulana Azad Education Foundation to be increased to Rs.1000 crore for its effective functioning
11. The scheme for modernization of Madarasas to be evaluated.Allocation for Modernization of Madarasas to be enhanced

Sachar Committee

Sachar Committee Recommendations:-

The broad areas of recommendation are as follows-

1. Educational Empowerment
2. Access to Credit
3. Skill Development and Economic Empowerment
4. Special Development Initiatives
5. Waqfs
6. Measures for Affirmative Action
7. Miscellaneous

Compulsory Licenses

Compulsory Licenses are a provision in international patent norms, including the WTO's TRIPS agreement, under which a govt. permits someone else to manufacture the patented product without the consent of the patent owner; usually to lower the prices of life saving drugs and increase access to them.

# Novartis's drug Glivec was denied patent protection by the supreme court.

# India granted a compulsory license to Bayer's drug Nexavar, which treats kidney and liver cancer.

Model Code of Conduct (MCC)

In 1991, Election Commission under T N Seshan, first codified the MCC on the basis of agreement with political parties.

• The Model Code of Conduct for guidance of political parties and candidates is a set of norms which has been evolved with the consensus of political parties who have consented to abide by the principles embodied in the said code and also binds them to respect and observe it in its letter and spirit.
• The Model Code of Conduct is enforced from the date of announcement of election schedule by the Election Commission and is operational till the process of elections are completed.
• The salient features of the Model Code of Conduct lay down how political parties, contesting candidates and party(s) in power should conduct themselves during the process of elections i.e. on their general conduct during electioneering, holding meetings and processions, poll day activities and functioning of the party in power etc.

Monroe Doctrine

US President James Monroe’s 1823 annual message to Congress contained the Monroe Doctrine, which warned European powers not to interfere in the affairs of the Western Hemisphere. 

The Monroe Doctrine was a policy of the United States introduced on December 2, 1823. It stated that further efforts by European nations to colonize land or interfere with states in North or South America would be viewed as acts of aggression, requiring U.S. intervention.

In 1962, the Monroe Doctrine was invoked symbolically when the Soviet Union began to build missile-launching sites in Cuba. With the support of the Organization of American States, President John F. Kennedy threw a naval and air quarantine around the island. 

After several tense days, the Soviet Union agreed to withdraw the missiles and dismantle the sites. Subsequently, the United States dismantled several of its obsolete air and missile bases in Turkey.

source:

1. wikipedia

2. http://www.ourdocuments.gov/print_friendly.php?page=&doc=23&title=Monroe+Doctrine+%281823%29

Elections

India is a constitutional democracy with a parliamentary system of government, and at the heart of the system is a commitment to hold regular, free and fair elections. 

These elections determine the composition of the government, the membership of the two houses of parliament, the state and union territory legislative assemblies, and the Presidency and vice-presidency. 

Elections are conducted according to the constitutional provisions, supplemented by laws made by Parliament. 

The major laws are Representation of the People Act, 1950, which mainly deals with the preparation and revision of electoral rolls, the Representation of the People Act, 1951 which deals, in detail, with all aspects of conduct of elections and post election disputes.

The country has been divided into 543 Parliamentary Constituencies, each of which returns one MP to the Lok Sabha, the lower house of the Parliament.

The size and shape of the parliamentary constituencies are determined by an independent Delimitation Commission, which aims to create constituencies which have roughly the same population, subject to geographical considerations and the boundaries of the states and administrative areas.  

Who can vote?

The democratic system in India is based on the principle of universal adult suffrage; that any citizen over the age of 18 can vote in an election (before 1989 the age limit was 21). The right to vote is irrespective of caste, creed, religion or gender. Those who are deemed unsound of mind, and people convicted of certain criminal offences are not allowed to vote. 

The Electoral Roll

The electoral roll is a list of all people in the constituency who are registered to vote in Indian Elections. Only those people with their names on the electoral roll are allowed to vote. 

The electoral roll is normally revised every year to add the names of those who are to turn 18 on the 1st January of that year or have moved into a constituency and to remove the names of those who have died or moved out of a constituency. 

If you are eligible to vote and are not on the electoral roll, you can apply to the Electoral Registration Officer of the constituency, who will update the register. The updating of the Electoral Roll only stops during an election campaign, after the nominations for candidates have closed. 

Who can stand for Election

Any Indian citizen who is registered as a voter and is over 25 years of age is allowed to contest elections to the Lok Sabha or State Legislative Assemblies. For the Rajya Sabha the age limit is 30 years. 

Every candidate has to make a deposit of Rs. 10,000/- for Lok Sabha election and 5,000/- for Rajya Sabha or Vidhan Sabha elections, except for candidates from the Scheduled Castes and Scheduled Tribes who pay half of these amounts. 

The deposit is returned if the candidate receives more than one-sixth of the total number of valid votes polled in the constituency. Nominations must be supported at least by one registered elector of the constituency, in the case of a candidate sponsored by a registered Party and by ten registered electors from the constituency in the case of other candidates. 

Returning Officers, appointed by the Election Commission, are put in charge to receive nominations of candidates in each constituency, and oversee the formalities of the election.

In a number of seats in the Lok Sabha and the Vidhan Sabha, the candidates can only be from either one of the scheduled castes or scheduled tribes. The number of these reserved seats is meant to be approximately in proportion to the number of people from scheduled castes or scheduled tribes in each state. 

There are currently 79 seats reserved for the scheduled castes and 41 reserved for the scheduled tribes in the Lok Sabha. 

(source-Election Commission)