18 May 2026

UPSC GS 1

Netherlands

1. News:    The Prime Minister of India recently visited Netherlands during the second leg of his five-nation tour.

2. Location: The Netherlands is a country situated in Northwestern Europe.

3. Capital City: The capital city of the Netherlands is Amsterdam.

4. Bordering Countries:

a. The country shares its eastern border with Germany.

b. It is bordered by Belgium in the south.

5.  Important Lake: IJsselmeer is the largest freshwater lake in the Netherlands.

6. Natural Resources:

a. The Netherlands possesses one of the world’s largest natural gas fields.

b. Other important natural resources include zinc and magnesium.

UPSC GS 2

Committee on Empowerment of Women

1. News:   The Lok Sabha Speaker recently constituted the Committee on Empowerment of Women.

2.   Establishment: The Committee on Empowerment of Women was constituted for the first time on 29 April 1997 during the 11th Lok Sabha.

3. Composition of the Committee: The Committee consists of a total of 30 members. Out of these:

a. 20 members are nominated by the Speaker from among the members of the Lok Sabha.

b. 10 members are nominated by the Chairman of the Rajya Sabha from among the members of the Rajya Sabha.

4. Term of the Committee:

a. The tenure of the Committee does not exceed one year.

b. It is reconstituted every year.

5. Working of the Committee:

a. Members of the Committee are expected to work collectively for the empowerment of women beyond party affiliations.

6. Functions of the Committee:

a.  Examination of NCW Reports: The Committee examines reports submitted by the National Commission for Women. It also recommends measures that should be taken by the Union Government to improve the status and conditions of women.

b. Equality and Dignity: The Committee reviews steps taken by the Union Government to secure equality, dignity, and status for women in all matters.

c. Representation and Education: It examines measures adopted by the Union Government to ensure comprehensive education and adequate representation of women in legislative bodies, government services, and other sectors.

d. Welfare Programmes: The Committee evaluates the functioning and implementation of welfare programmes meant for women.

e. Review of Government Action: It reports on actions taken by the Union Government and Union Territory administrations regarding measures recommended by the Committee.

f. Other Matters: The Committee may also examine additional matters considered relevant by the Committee itself. It may further examine issues specifically referred to it by the House, the Speaker of the Lok Sabha, the Rajya Sabha, or the Chairman of the Rajya Sabha. 

UPSC GS 3

Withholding Tax

1. News:    To attract overseas investments, the Government of India is considering reducing the withholding tax rate from 20% to 5%.

2. Definition:

a. Withholding tax is a tax paid by foreign investors on the interest income earned from holding Indian bonds.

b. It is a tax collected directly at the source of income.

3.   Working of Withholding Tax: 

a. Instead of waiting for investors or foreign companies to pay taxes at the end of the financial year, the government requires the payer to deduct a portion of the income before remitting it to the recipient.

b. The deducted amount is subsequently deposited directly with the government authorities.

4.   Applicability of Withholding Tax: Withholding tax applies to income earned through:

a. Employment.

b. Investments.

c. Royalties.

d. Other income sources.

e. The mechanism ensures advance collection of taxes by the government.

5. Impact on Foreign Portfolio Investors (FPIs): Withholding tax lowers the effective yields and overall investment returns of Foreign Portfolio Investors because the tax is deducted at the source before interest, dividends, or other investment income is transferred to them.

6. Impact on FPIs:

a. The deduction compresses post-tax returns for investors. It also weakens the benefits of long-term compounding and reduces the amount of capital available for immediate reinvestment.

b. Large global investors operating across different jurisdictions may face short-term liquidity pressures because funds remain blocked until tax credits or refunds are processed.

c. FPIs often face considerable administrative and compliance challenges while claiming relief under Double Taxation Avoidance Agreement arrangements.

7.  Impact on Investment Climate: Higher withholding taxes may reduce the attractiveness of a financial market by:

a. Increasing transaction costs.

b. Lowering risk-adjusted returns.

c. Creating regulatory hurdles for overseas investors.

8.   Expected Benefits of Lowering Withholding Tax:

a. Reducing withholding tax could improve post-tax returns for foreign investors.

b. It may also increase the attractiveness of Indian debt instruments and financial assets.

c. The move could help stabilise foreign exchange reserves during periods of heightened global uncertainty. 

Ganges Soft-Shell Turtle (Nilssonia Gangetica)

1. News:   India’s first satellite-tagged Ganges Soft-Shell Turtle was recently released in the Kaziranga National Park and Tiger Reserve, which covers an area of 1,302 square kilometres.

2. Definition:

a. The Ganges Soft-Shell Turtle is among the largest freshwater turtle species found in the world.

b. It is also commonly referred to as the Indian softshell turtle.

3.   Appearance:

a. The turtle possesses a round to oval-shaped carapace, or upper shell, which is green in colour with a yellow border.

b. It has a long neck and tube-like snout that enables it to extend its nose above the water surface for breathing.

c. The compressed shell structure streamlines the turtle’s body, making it an efficient and fast swimmer.

4. Habitat:

a. These turtles inhabit deep rivers, streams, canals, lakes, and ponds.

b. They generally prefer habitats with sandy or muddy bottoms.

c. The species thrives in turbid waters and spends much of its time hidden beneath the sand.

5.  Geographical Distribution: The species is distributed across:

a. Afghanistan.

b. India.

c. Bangladesh.

d. Pakistan.

e. In India, it is mainly found in the river basins of:

i. Indus River.

ii. Ganges River.

iii. Meghna River.

iv. Brahmaputra River.

v. Yamuna River.

vi. Narmada River.

vii. Mahanadi River.

6.   Diet: 

a. Indian softshell turtles are omnivorous in nature.

b. Their diet includes fish, amphibians, mollusks, insects, carrion, and aquatic plants.

7. Cultural Significance: These turtles are often maintained in temple ponds of Odisha where they are regarded as sacred.

8. Conservation Status :

a.  According to the International Union for Conservation of Nature Red List, the species is classified as Endangered.

b. The species is listed under Schedule I of the Wildlife Protection Act 1972.

Common Bronzeback (Dendrelaphis tristis)

1. News:    A rare snake species known as the Common Bronzeback was recently sighted in the Belrayan range of Dudhwa Tiger Reserve in Lakhimpur Kheri district of Uttar Pradesh.

2. Definition: The Common Bronzeback is a non-venomous tree snake species found across South and Southeast Asia.

3. Distribution : The species is distributed across:

a. Sri Lanka.

b. India.

c. Bangladesh.

d. Pakistan.

e. Nepal.

f. Myanmar.

g. Bhutan.

4. Preferred Habitat:

a. These snakes inhabit dry forests, wet montane forests, and Himalayan foothill regions.

b. They are also found in rural and urban environments, including gardens and parks.

5. Arboreal Nature: The species is arboreal and prefers living in treetops rather than on the ground.

6.   Physical Features:

a. It is a long, thin, and slender snake with an elongated tail.

b. Its body length generally ranges between 90 and 120 centimetres.

c. The dorsal side of the body is greyish-brown with a bronze-coloured stripe extending along the back.

d. The underside and sides of the body are yellowish-white or pale yellow-orange in colour.

e. The head is usually flat and elongated and is distinctly broader than the neck.

f. It possesses large eyes with rounded pupils.

7.   Identification Feature: The species can be easily recognised by the rounded whitish spot present on the top of its head.

8. IUCN Conservation Status: Least Concern

ABHAY System

1. News:   The Central Bureau of Investigation recently launched an AI-based helpbot named ABHAY System for verification and authentication of CBI notices.

2. Definition:

a. ABHAY stands for “AI-Based Helpbot for Authentication of Your Notice.”

b. It is an artificial intelligence-powered notice verification platform introduced by the Central Bureau of Investigation (CBI).

3. Purpose of the System: The system has been developed to help citizens identify fake CBI notices and protect themselves from increasing cases of “digital arrest” scams.

4. Key Significance:  It is India’s first real-time notice verification platform specifically designed to combat cyber-enabled fraud and impersonation scams.

5. Background for Development: The platform was created in response to the growing misuse of fake law enforcement notices, AI-generated content, and deepfake technology by fraudsters to intimidate victims.

6. Working of the ABHAY System:

a. Individuals who receive notices in the name of the CBI can upload scanned copies of the documents onto the platform after completing OTP-based verification.

b. The AI-powered system analyses the uploaded notice and determines whether the document is genuine or potentially fraudulent.

7. Accessibility of the Platform: The ABHAY system is available throughout the day via the official CBI website and the dedicated ABHAY Verification Platform.

Captagon

1. News:     The Narcotics Control Bureau, under Operation RAGEPILL, recently busted an international drug syndicate involved in the trafficking of Captagon.

2. Definition: 

a. Captagon is a highly addictive amphetamine-type synthetic drug.

b. The original formulation of Captagon contained fenetylline, a synthetic substance belonging to the phenethylamine family, to which amphetamine also belongs.

c. It was initially intended for the treatment of attention deficit disorders.

d. The drug is commonly referred to as the “poor man’s cocaine.” 

3. Metabolism in the Human Body: Fenethylline is metabolised by the body into two stimulant compounds:

a. Amphetamine.

b. Theophylline.

4. Legal Status:

a. The drug was declared illegal in most countries in 1986.

b. It was subsequently withdrawn from medical markets.

5. International Regulation: Captagon was later placed under Schedule II of the United Nations Convention on Psychotropic Substances.