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April 19th 2021 | UPSC Current Affairs | The Hindu Simplified.



High Court asks insurance body basis for approving policies

· Justice Prathiba M. Singh said perusal of Mental Healthcare Act of 2017,

· “there can be no discrimination between mental illnesses and physical illnesses and the insurance provided in respect thereof”

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Bat with sticky discs found in Meghalaya

· Eudiscopus denticulus was recorded near the Nongkhyllem Wildlife Sanctuary north-eastern State’s Lailad area Myanmar.

· Scientists analysed very high frequency echolocation calls of the disc footed bat, suitable for orientation in a cluttered environment such as inside bamboo groves.

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Persons dealing in narcotics key causing deaths

· Dealing in narcotic drugs causing deaths of innocent and vulnerable victims, said Supreme Court

· The observation came on an appeal filed by Gurdev Singh challenging a decision of the Punjab and Haryana High Court for an offence under Section 21 of the Narcotic Drugs and Psychotropic Substances (NDPS) Act.

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U.S., China agrees to cooperate on climate crisis

· The U.S. and China, the world’s two biggest carbon polluters, agreed to cooperate to curb climate change issue.

· Agreement reached by U.S. special envoy for climate John Kerry and Chinese counterpart Xie Zhenhua during two days of talks in Shanghai.

· Their cooperation is key to the success of global efforts to curb climate change.

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Myanmar shadow govt. wants invite for ASEAN crisis talks

· Myanmar’s shadow government urged Southeast Asian leaders to give it a seat at the table during crisis talks, and not to recognise the military regime that seized power in a February.

· It urges foreign leaders not to formally recognise the junta

· Junta leader Min Aung Hlaing is expected to join a special ASEAN summit on Myanmar in Jakarta

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Compensation received for land acquired by govt. taxable?

· Compulsory acquisition of land by a government agency is construed as a transfer under Income Tax Act, and requisite Capital Gains Tax

· As the acquisition of lands were done in 1954, The Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013’, known as RFCTLARR Act, came into effect from January 1, 2014.

· Section 96 of the RFCTLARR Act states that ‘No Income Tax’ or Stamp Duty’ shall be levied on any award or agreement

· Section 46 deals with land purchase by non­government/private parties through RFCTLARR Act. Enhanced compensation as awarded by courts is taxable under the head ‘Capital Gains’.

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