The Central Board of Direct Taxes (CBDT) has officially recognized the National Mission for Clean Ganga (NMCG) as an authority under section 10, clause 46A of the Income Tax Act, which allows NMCG to receive exemptions from taxes on its income. This notification was issued on April 22, 2025, and applies to income derived from activities related to NMCG's implementation of the Namami Gange scheme, a significant initiative by the Indian government aimed at cleaning the Ganga River. This decision is valid from the assessment year 2024-25, contingent on the authority maintaining its status under the Environment (Protection) Act.

Key points from the article include:

• Tax Exemption Notification: NMCG is granted income tax exemptions under the Income Tax Act as of April 22, 2025.

• Purpose of NMCG: NMCG is tasked with executing the Namami Gange scheme, focused on cleaning and rejuvenating the Ganga River.

• Legal Basis: The exemption falls under clause 46A, which is designed for certain bodies or authorities established under Central or State Acts.

• Effective Date: The tax exemption will be effective from the assessment year 2024-25, provided NMCG remains constituted under the appropriate Act.

• Resolution of Tax Issues: The CBDT has also allowed NMCG to amend its income tax returns for assessment years 2021-22, 2022-23, and 2023-24, enabling it to claim tax exemptions for these periods.

• Background: NMCG had been facing tax demands totaling Rs 243.74 crore from the Income Tax department, prompting it to contest the department's assessments and appeal the orders.

• Previous Challenges: After being established as a society in 2011, NMCG was upgraded to an authority in 2016; however, it faced scrutiny due to its PAN categorization as an "Association of Persons" (AOP), which resulted in excessive tax notices.

• Meetings and Advocacy: Following media coverage of NMCG's tax issues, the Jal Shakti Ministry engaged with the Ministry of Finance to resolve these concerns. NMCG officials presented their ongoing tax challenges in meetings, aimed at reforming their tax identification and preventing future notices.

• NMCG's Compliance: NMCG is actively contesting tax demands from the assessment year 2022-23 while addressing notices for subsequent years.

• Expert Author: The report is authored by Harikishan Sharma, an expert in governance and policy reporting, affiliated with The Indian Express.

This development is critical as it alleviates NMCG's financial burdens while enabling continued efforts to carry forward the government’s initiative for river cleaning and environmental protection. The involvement of the Jal Shakti Ministry and favorable decisions from the CBDT indicate an increased focus on supporting environmental objectives while navigating bureaucratic and financial challenges.

The role of the Deputy Speaker of the Lok Sabha is critical for maintaining the constitutional framework of India's Parliament. Mandated by Article 93 of the Constitution, this position is not merely ceremonial; it is designed to ensure the uninterrupted functioning of the Lok Sabha. Despite its significance, the office has been vacant throughout the term of the 17th Lok Sabha and continues to remain unfilled in the 18th Lok Sabha after the 2024 general elections. This situation presents an anomaly in India's parliamentary history, raising concerns about adherence to constitutional mandates and the resulting centralization of power within the Speaker and the ruling party.

Key points discussed include:

• Constitutional Importance: The Deputy Speaker is crucial for the operational integrity of the Lok Sabha, as outlined in Article 93, which emphasizes the need for this role to be filled promptly.

• Historical Context: Originating during the British colonial era, the Deputy Speaker has been an integral part of India’s legislative governance since independence. The first elected Deputy Speaker was M.A. Ayyangar, highlighting the office's significance during crucial moments.

• Role and Responsibilities: The Deputy Speaker is not just a placeholder; they chair sessions, preside over committees, and handle sensitive debates, maintaining the House's procedural continuity in the Speaker's absence.

• Bipartisan Significance: Historically, the post has often been given to an opposition member to foster a sense of bipartisan respect and cooperation within the Parliament.

• Current Vacancy: The absence of an elected Deputy Speaker for over four years indicates a severe deviation from constitutional practices, risking procedural disruptions and governance integrity. This shows neglect of the unwritten rule of offering the position to the Opposition, undermining inclusivity in legislative processes.

• Need for Action: The continuous delay demonstrates a lack of urgency that contradicts the essence of constitutional democracy. To remedy this, suggestions include imposing a strict timeline for electing a Deputy Speaker or creating a statutory procedure for the election process.

• Call for Reinforcement: The authors argue that restoring the position would enhance institutional credibility and reiterate the importance of having a counterbalance in parliamentary dynamics, especially in times of increasing political polarization.

• Conclusion: The vacant Deputy Speaker seat signifies a failure to uphold constitutional mandates and emphasizes the need for Parliament to respect established norms and reassert its commitment to rule-based governance. Fulfilling this role is seen as essential for ensuring the functional resilience of Indian democracy.

Through this discourse, the article underscores the urgent need for the Lok Sabha to address the vacancy of the Deputy Speaker’s position to honor constitutional integrity and maintain the essential balance within the parliamentary system.

The article discusses the recent actions taken by the National Investigation Agency (NIA) regarding the Pahalgam terror attack in which 26 individuals lost their lives. The investigation has shifted to the NIA following directives from the Union Ministry of Home Affairs, highlighting the agency's role and jurisdiction in handling terrorism-related cases in India.

Summary:

1. NIA's Role in Investigation:

   • The NIA has initiated its investigation into the Pahalgam terror attack that occurred last week, resulting in 26 fatalities.
   • The oversight is being conducted by senior officials including a Deputy Inspector General (DIG), an Inspector General (IG), and a Superintendent of Police (SP) from within the NIA.
   • Current efforts focus on interviewing eyewitnesses and collecting evidence related to the incident.

2. Background of the NIA:

   • Established in 2008 after the 26/11 Mumbai terror attacks, the NIA was created to provide a specialized centralized body to investigate cases pertaining to terror and prevent complexities arising from inter-State and international terrorism links.
   • Unlike the Central Bureau of Investigation (CBI), which primarily deals with corruption and serious organized crimes, the NIA specifically handles offenses that threaten India’s sovereignty and security.

3. Jurisdiction and Powers of the NIA:

   • The NIA operates under the NIA Act, which lists various offenses, including those under the Indian Penal Code, Information Technology Act, Arms Act, and Anti-Hijacking Act.
   • A Supreme Court ruling in December 2024 expanded the agency's powers, allowing it to investigate connected offenses even if those were committed by individuals not formally accused in the original case.
   • The Central government can autonomously direct the NIA to investigate certain cases, and state governments must provide necessary assistance during these investigations.

4. Legal Framework for NIA Cases:

   • NIA cases are presided over by Special Courts designated for handling Scheduled Offences, ensuring that cases are dealt with effectively and expediently.
   • As of February 2020, the NIA has reported on 315 cases, with 60 resulting in verdicts due to trials, and 54 leading to convictions.

5. Current Leadership:

   • The NIA is led by Director General Sadanand Vasant Date.

Important Points:

• The NIA is expanding its investigation into a significant terror attack focusing on eyewitness accounts and gathering evidence.
• The agency was formed in response to previous terror incidents, particularly the 2008 Mumbai attacks, and aims to address complex terror-related offenses.
• Its jurisdiction includes a wide array of serious offenses that threaten national integrity and security.
• A recent Supreme Court ruling broadens the NIA's investigative powers concerning connected offenses.
• There are mechanisms in place for state cooperation, and designated Special Courts streamline the trial process for NIA cases.
• Leadership of the NIA is currently held by DG Sadanand Vasant Date, reinforcing the agency's commitment to tackling terrorism in India.

In conclusion, the NIA's involvement in high-profile terror investigations underscores its critical role in India's counter-terrorism efforts, demonstrating a structured approach towards addressing and prosecuting terrorism and related offenses.

The Supreme Court of India has initiated discussions regarding the process of elections when there is only one candidate available. This comes as a response to a petition from the Vidhi Centre for Legal Policy, challenging the constitutionality of Section 53(2) of The Representation of the People Act, 1951. This section currently allows a returning officer to declare candidates elected without a vote if the number of candidates equals the number of seats to be filled. Here is a comprehensive summary of the article:

Key Points:

• Supreme Court's Stance: The Supreme Court suggested that when there is only one candidate for an election, a minimum percentage of votes should be required for that candidate to be declared elected.
• Legal Petition: The petition raises constitutional concerns about the right of voters to express dissatisfaction through a 'None of the Above' (NOTA) option, citing a 2013 Supreme Court judgment affirming the right to cast a negative vote.
• Voter Rights: The petition argues that voters should not be deprived of their ability to express disapproval of a candidate simply because there's no choice—a situation currently allowed in uncontested elections.
• Statistical Evidence: Historical data presented in the petition indicates that between 1951 and 2024, there have been 26 instances of uncontested parliamentary elections, denying over 820,000 voters the chance to vote.
• Election Commission's Response: The Election Commission (ECI) countered the petition by stating that uncontested elections are relatively rare; only nine out of the 20 Lok Sabha elections since 1951 saw uncontested victories.
• Assertion of Voter Participation: The ECI noted that as democracy evolves, more political parties participate, increasing candidates and boosting voter engagement, thereby reducing occurrences of uncontested elections.
• Arguments Concerning NOTA: The ECI expressed that NOTA does not legally imply that voters automatically have a choice in an uncontested election, emphasizing that legislative changes would be required to modify this interpretation.
• Justice Kant's Remarks: Justice Surya Kant of the Supreme Court articulated the need for a minimum vote requirement for candidates when there is only one, emphasizing that such a requirement would strengthen democratic principles and ensure a semblance of public support.
• Legislative Responsibility: The court urged the Union government to assess this proposal, indicating that it would require parliamentary deliberation to formulate a viable solution for potential future situations of uncontested elections.

This discussion and subsequent legal evaluations emphasize the importance of maintaining electoral integrity and recognizing voter rights within India's democratic framework. It highlights a potential shift toward more inclusive electoral practices that honor voters’ ability to express preferences even in limited candidate scenarios.

Important Sentences:

• The Supreme Court suggested a requirement for a minimum vote share for single candidates.
• The Vidhi Centre for Legal Policy's petition questions the constitutionality of Section 53(2) of The Representation of the People Act, 1951.
• The petition argues against the lack of an option for voters to exercise the NOTA choice.
• The ECI reported that only nine out of 20 Lok Sabha elections have had uncontested elections.
• Justice Surya Kant emphasized the importance of public support for candidates, even if they are the only option on the ballot.
• The need for legislative action was highlighted to adapt existing laws to protect electoral democracy and voter rights.

A recent situation has developed regarding international students in the US, particularly those from India, concerning the reinstatement of their status in the Student and Exchange Visitor Information System (SEVIS) after some had their records terminated due to minor infractions.

Summary:

• A 20-year-old engineering student from Bengaluru source shares a personal story of relief as his F-1 student status was unexpectedly reinstated after being terminated due to a DUI charge that didn’t lead to conviction.
• This sudden change occurred amidst a broader issue where several Indian students had their SEVIS records revoked for small violations like speeding tickets or other minor misdemeanors, prompting fears of being sent back to India mid-studies.
• Reports confirm that many Indian students, who represent the largest international student population in the US, have had their statuses reactivated in the last 48 hours before the article was written.
• A Justice Department lawyer indicated in a federal court that the Department of Homeland Security (DHS) is developing a new review system for international student records. Until this is implemented, previously terminated records would be restored.
• Indian students constituted approximately 29% (3.31 lakh out of 11.26 lakh) of the total international student cohort in the US for the 2023-24 academic year. About 50% of the students whose visas were revoked were Indian, according to the American Immigration Lawyers Association (AILA).
• Attorneys reported that the reinstatement of SEVIS records has been inconsistent, primarily impacting students whose records were terminated for minor infractions rather than political protests.
• Some students who had planned to pursue lawsuits prior to their reinstatements expressed ongoing anxiety, as the fear of potential future actions and uncertainty persists.
• The reinstatement of these records is believed to have been influenced by lawsuits filed by many affected students, which argued they were deprived of their legal rights to study in the US without adequate explanation.
• Emergency orders blocking actions from Immigration and Customs Enforcement (ICE) have provided temporary relief to students while their cases are processed.
• Experts suggest that the increased number of lawsuits may be prompting the government to reconsider its approach to the termination of international student records, moving towards a case-by-case evaluation.
• Several students voiced their relief over their SEVIS statuses being reinstated but maintained lingering concerns about their academic future and the potential long-term impacts on their studies and careers in the US.

Key Points:

• SEVIS Status Reinstatement: Many Indian students in the US have had their SEVIS records reinstated after terminations due to minor legal infractions.
• Government Review System: DHS is developing a new framework for reviewing student records, with reactivations occurring until its implementation.
• Indian Student Population: Indians make up the largest contingent of international students in the US for the 2023-24 academic year.
• Legal Actions Impacting Restorations: Lawsuits filed by students are influencing the government’s approach to visa reinstatements.
• Continued Anxiety: Despite some students regaining their status, fears remain regarding future legal repercussions and academic continuity.
• Temporary Res trainings and Emergency Orders: Legal measures have provided students with temporary relief while broader changes are analyzed.