Q.1 Which of the following components are EXCLUDED from the ‘Divisible Pool’ of taxes shared with States?
- Corporate Tax
- Surcharge on Income Tax
- GST Compensation Cess
- Personal Income Tax
Which of the statements given above is/are correct?
(a) 1 and 2 only
(b) 2 and 3 only
(c) 3 and 4 only
(d) 1 and 4 only
SHOW ANSWER
Answer: (b) Explanation: According to Article 271, all cesses and surcharges are excluded from the divisible pool. Corporate and Income taxes are part of the divisible pool.
Q.2 With reference to recent amendments to the New Drugs and Clinical Trials Rules, 2019, consider the following statements:
- The requirement of obtaining a mandatory test licence for manufacturing small quantities of drugs for research purposes has been replaced by a prior intimation mechanism.
- Such prior intimation is submitted online to the Central Drugs Standard Control Organisation through the SUGAM Portal.
- The objective of this amendment is to reduce regulatory oversight over clinical trials in India.
Which of the statements given above is/are correct?
(a) 1 and 2 only
(b) 2 and 3 only
(c) 1 only
(d) 1, 2 and 3
SHOW ANSWER
Answer: (a) 1 and 2 only
- Statement 1 is correct: Mandatory test licences have been replaced with a prior intimation mechanism.
- Statement 2 is correct: Intimation is submitted online via the SUGAM Portal to CDSCO.
- Statement 3 is incorrect: The aim is to fast-track drug development, not reduce regulatory oversight.
Q.3 With reference to Form 7 in the electoral process in India, consider the following statements:
- Form 7 is used for raising objections seeking deletion of a name from the electoral roll.
- Form 7 can be submitted only by a Booth Level Officer (BLO) on behalf of an elector.
Which of the statements given above is/are correct?
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2
SHOW ANSWER
Answer: (a) 1 only
- Statement 1 is correct: Form 7 is meant for objection/deletion of an entry in the electoral roll.
- Statement 2 is incorrect: Any eligible elector can submit Form 7; it is not restricted to the BLO.