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Education Marks Proper Humanity


Education Marks Proper Humanity


Education Marks Proper Humanity


Education Marks Proper Humanity


Education Marks Proper Humanity

Showing posts with label NCERT-SOLUTIONS. Show all posts
Showing posts with label NCERT-SOLUTIONS. Show all posts

Monday, November 9, 2020

Tax System Indian Economy

Tax System - Indian Economy

  •  A compulsory contribution given by a citizen or organization to the Governments is called Tax, which is used for meeting expenses on welfare work.

  • The distribution of tax between Centre & State has been clearly mentioned in the provisions of the Indian Constitution (Centre-State Financial Relations, Article 264 - 293)
  • For rationalizing it from time to time, the Finance Commission (Article 280) has been constituted.
Tax System has been divided into two parts:

There are two types of taxes:

Direct Tax

  • The taxes levied by the central government on incomes and wealth are important to direct taxes.
  • The important taxes levied on incomes are- 1.) Income Tax, 2.) Corporation Tax.
  • Taxes levied on wealth are- wealth tax, gift tax, property tax, etc.

Indirect Tax:
  • Indirect tax is not paid by someone to the authorities and it is actually passed on to the other in the form of increased cost.
  • They are levied on goods & services produced or purchased.
  • The important taxes levied are- Excise Tax, Sales Tax, Vat, Entertainment Tax, etc.
  • The main forms of Indirect Taxes are customs & excise duties and sales tax.
Taxes imposed by the Central Government- 
  • Income Tax, Corporate Tax, Property Tax, Succession Tax, Wealth Tax, Gift Tax, Customs Duty, Tax on Agricultural wealth, etc.
Taxes imposed by the State Government-
  • Land revenue tax, Sales tax, Agricultural income tax, Agricultural land revenue, State excise duty, Registration fee, Entertainment tax, Stamp duty, Road tax, Motor vehicle tax, etc.

Important Taxes Imposed in India:

  • Tax on Income & Wealth: The central government imposes different types of tax on income & wealth, i.e., income tax, corporate tax, wealth tax, gift tax. Out of the income tax & corporate tax are more important from the revenue point of view.
  • Personal Income Tax: It is imposed on an individual, combined with Hindu families & total income of people of any other communities. In addition to tax, separate surcharges have also been imposed on some items.
  • Income from Agriculture in India is free from Income Tax.
  • Corporate Tax: It is imposed on Registered Companies & Corporations. The rate of corporate tax on all companies is equal. However, various types of rebates (discounts) and exemptions have been provided.
  • Custom Duties: As per the Constitutional provisions, the central government imposes import duty & export duty both. Import & Export duties are not the only provenances (source) of income but with the help of it, the central government regulates the foreign trade.
  • Import Duties: Import duties are ad-Valorem in India. It is imposed on the taxable item on a percentage (%) basis.
  • Export Duties: It is more important, compared to Import duties in terms of revenue & regulation of foreign trade.
  • Excise Duties: This is commodity tax as it is imposed on the production of an item & it has no relevance with its sale. This is the largest pedigree of revenue for the Central Government. 
  • Except for liquor, opium & other drugs, the production of all the other items is taxable under Central Excise Duties.




Monday, September 7, 2020

Prominent Ancient Ports of India


The naval trade with various countries during the ancient & medieval times played a great role in the spread of Indian culture abroad. The detailed account of the ports in ancient India can be found from the books "Periplus of the Erythraean Sea & Geographia". During Mauryan rule, the Navadhyaksha, i.e., Superitendent of Shipping used to look after the shipping administration. The coins of the last Satavahana King Yajna Sri Satakarni contained the figure of ships, probably indicating the naval strength of the dynasty. Let us look at an illustrative list of prominent port in ancient times.

Name of the Port


Associated Dynasty & the Time Period

Brief Details


Gujarat (near present Ahmedabad)

Indus Valley; 2400 BC

Export of copper, hardwoods, ivory, pearls, carnelian & gold to Mesopotamia and timber wood & Lais Lazuli to Sumeria


Present Bharuch in Gujarat

3rd Century BC onwards; Major trade center of Roman trade under Western Satraps

1. Spice & silk trade with Arabs. 

2. Import of wheat, rice, sesame oil, cotton & cloth.


Malabar Coast, Kerala (near present-day Kochi)

1st century BC onwards; Chera Kingdom

1. Mentioned in Sangam literature. 

2. Export of spices, semi-precious stones like beryl, pearls, diamonds, sapphires, ivory, Chinese silk, Gangetic spikenard & tortoise shells to Persi, Rome, Greece & Egypt.


 Tamil Nadu

 Early Pandyan Kingdom

 Well known center of pearl fishery & finds mention in the Sangam literature.

 Puhar (Kaveri Poompattinam)

 Tamil Nadu (the mouth of Cauveri river)

 Early Chola; 400 BC - 200 AD

 1. Import of various articles.

2. Mentioned in "Silappadikaram".


 Present Arikmedu near Puducherry

 2nd century BC - 8th century AD

 1. Greek trading port to trade with Rome.

 2. Items of export included gems, pearls, spices & silk. Import of wine was prevalent.


 Near Karachi, Pakistan

 Parthians & Scythians

 1. Import of lines, topaz, coral, strox, frankincense, vessels of glass, silver & gold plate & wine.

2. Export included turqoise, lapis lazuli, seric skins, cotton cloth, silk yarn & indigo.


 Wari (Bateshwar in present Bangladesh)

 450 BC; Maurayan dynasty

 Mathematician Ptolemy mentioned in his book "Geographia"

 Maisolia or Masulipatnam 

 Machilipatnam, Andhra Pradesh

 From 3rd century BC onwards; Satavahana's dynasty

 1. Muslin clothes were traded by ancient Greeks. 

2. Principal sea port of the Golkonda kingdom from 15th to 17th centuries


 Present-day West Bengal

 Mauryan dynasty

 1. Exit point of the Mauryan trade route for the South & South-East.

 2. Dudhpani rock inscription of Udayman of 8th century AD contains the last record of Tamralipti as a port of ancient South Asia.

 3. Chinese pilgrim Hieun-Tsang call the town Tan-mo-lih-ti, who visited in 639 AD. 

4. Fa-hian stayed here for 2 years.


Odisha2nd century AD; Kalinga dynsaty1. Place of voyage to South-East Asia & China and trade of pottery.
2. Mentioned by Ptolemy & Hiuen Tsang in the 2nd & 7th century AD.

Indian Sculpture


Three prominent schools of sculpture developed in this period at three different regions of India- centered at Gandhara, Mathura, and Amravati.


Gandhara School (Kushana rulers)

Mathura School (Kushana rulers)

Amravati School (Satvahana rulers)

1. External Influence

Heavy influence of Greek or Hellenistic sculpture, so it is also known as Indo-Greek art.

It was developed indigenously & not influenced by external cultures.

It was developed indigenously & not influenced by external cultures.

2. Ingredients Used

Early Gandhara School used bluish-grey sandstone while the later period saw the use of mud & stucco.

The sculptures of Mathura School were made using spotted red sandstone.

The sculpture of Amravati School was made using white marbles.

3. Religious Influence

Mainly Buddhist imagery, influenced by the Greco-Roman pantheon.

Influence of all three religions of the time, i.e. Hindusim, Buddhism & Jainism.

Mainly Buddhist influence.

4. Area of Development

Developed in the North-West Frontier, in the modern-day of Kandhar.

Developed in & around Mathura, Sonkh & Kankalitila. Kankalitila was famous for Jain sculptures.

Developed in the Krishna-Godavari lower valley, in and around Amravati & Nagarjunakonda.

5. Features of Buddha Sculpture

1. The Buddha is shown in a spiritual state, with wavy hair.

2. He wears a few ornaments & seated in a yogi position.

3. The eyes are half-closed as in meditation.

4. A protuberance is shown on the head signifying the omniscience of Buddha.

1. Buddha is shown in a delighted mood with s smiling face.

2. The body symbolizes muscularity, wearing a tight dress.

3. The face and head are shaven.

4. Buddha is seated in padmasana with different mudras & his face reflects grace. A similar protuberance is shown on the head.

1. Since the sculptures are generally part of narrative art, there is less emphasis on the individual features of Buddha.

2. The sculptures generally depict life stories of Buddha & the Jataka tales, i.e., the previous lives of Buddha in both human & animal form.


Wednesday, September 2, 2020

Freedom and Partition of India


Attlee's Announcement: (Setting the time limit for British Withdrawl)

  • Year: 20th February 1947
  • As per the announcement, the British would withdraw from India by 30th June 1948.
  • Wavell would be replaced by Lord Mountbatten as Viceroy.

Mountbatten Plan:

  • Year: 3rd June 1947
  • It declared that the transfer of power would take place by 15th August on the basis of dominion status to two successor states, India & Pakistan if the Legislative Assemblies of Bengal & Punjab voted in favor of partition.
  • It also provided for a referendum in the NWFP & Sylhet (Assam), and for setting up of a Boundary Commission.
  • The Indian States would be free to join any dominion they liked, India or Pakistan.

Indian Independence Act, 1947:

  • Year: 18th July 1947
  • The Act was passed by the Labour government of Clement Attlee after the Indian leaders agreed on the Mountbatten Plan, the last Plan for Independence.
  • The Bill was introduced with the objective of transferring power to the people of India & received Royal assent on 18th July 1947.
Among other things, the Act stated the following:
  • Pending of the adoption of a new constitution.
  • The boundaries between the two dominions shall be determined by Boundary Commission headed by Sir Cyril Radcliffe, hence also known as Radcliffe Commissions. 
  • The existing Constituent Assembly of each Dominion would function as Dominion Legislature.
  • Each Dominion shall be governed by the provisions of the Government of India Act, 1935.
  • For each of the new dominion, a new Governor-General was to be appointed by the British-Crown. Further, the same person could be Governor-General of both (Mountbatten became the first Governor-General of free India & Jinnah the first Governor-General of Pakistan).
  • The Office of the Secretary of State was abolished & his work was to be taken over by the Secretary of Commonwealth Affairs. 
  • The words 'Emperor of India' & 'Indian Emperor' were dropped from the Royal style & titles.

Independence Day:

  • India woke up to the dual reality of Independence & Partition.
  • Jawaharlal Nehru was sworn in as the first Prime Minister of free India.
  • Sardar Vallabhbhai Patel became the Home Minister.
  • Thus, was a born a new nation, ending nearly 200 years of British rule in India.
Fig: Map of Partition of India


Tuesday, September 1, 2020

Indian Constitutional Developement (1861-1920)



  • For the purpose of the legislation, it enlarged the Central Council by addition of not less than 6 & not more than 12 additional members.
  • There were to be nominated by the Governor-General & that at least half of them were to be non-officials. Under this provision, three Indians were usually nominated. Thus, it initiated a process of Indian association in legislation.
  • The Act restored the legislative powers of the Councils of Bombay & Madras.
  • The Act allowed the establishment of new Councils in other Provinces. Accordingly, Councils of Bengal (1862), North-Western Provinces (1886), and Burma & Punjab (1897) were established.
  • Thus, it initiated recognition to issue ordinances in case of emergency.
  • The Act provided for the decentralization of business. Using this authority, Lord Canning introduced the portfolio system in India for the first time, thus laying the foundation of the Cabinet System in India.


  • In the Central Executive Council, the number of additional members was increased to not less than 10 and not more than 16. However, in the Centre as well as in provinces, the official majority was maintained.
  • The Act empowered the Governor-General-in-Council to make regulations for the nomination of additional members. Under this provision, the Governor-General could introduce a half-hearted system of election (limited or indirect election), even as the provision itself very carefully avoided the use of the word "election".
  • The introduction of the "elective principle", though veiled, was the as significant constitutional measure.
  • The members of the Central Legislature were allowed to hold a discussion on the annual financial statement.
  • Under the Act, many Indians entered the Councils. These included Pherozshah Mehta, Gopal Krishna Gokhle, WC Banerjee, Surendranath Banerjee, Ashutosh Mookerjee, Rash Behari Ghosh & Lalmohan Ghosh.


  • The number of additional members was doubled or more than double and the maximum number in additional members in Governor-General's Council was raised to 60. 
  • In the provinces, for the first time, a non-official majority was introduced.
  • Of the 32 non-official seats, 5 were to be nominated by Governor-General while the remaining 27 were to be elected by the system of indirect election.
  • It introduced the system of separate electorates for Muslims who were also given weightage, i.e. more seats were given to them than the number warranted by their proportion in the local population. They were also allowed to compete for seats to be elected by the general electorates.
  • The member asking the original question was given the right to ask supplementary questions as well.


  • The Act began with a Preamble based on the "Montagu Declaration" of 20 August 1917.
  • The Secretary of State for India was now to be paid by the British Exchequer.
  • Some of his functions were also taken away & given to the High Commissioner of India.
  • In the Governor-General's Executive Council, three Indians would be included.
  • Bicameral Legislative was established at the Centre namely, the Indian Legislative Assembly & the Council of State.
The Indian Legislative Assembly (Lower House):
  • It was to consists of 145 members.
  • The Act introduced the system of direct election for the first time.
  • The system of communal electorate continued & was extended to Sikhs also.
The Council of State (Upper House):
  • It was to consists of 60 members.
  • The members were called "Honorable". Women were not allowed to become a member of the House.
  • The right to ask supplementary questions was extended to all members of the legislature.
  • The Governor-General was given the power of certification.
  • Under the Act, Provincial Autonomy was introduced for the first time.
  • The independent powers of the provinces were defined in the "Devolution Rules".
  • Accordingly, two lists were drawn- The central list & Provincial list. Residual power was vested in the Governor-General-in Council.
  • The system of Dyarchy was introduced in the provinces & the responsibility for certain subjects of the government was transferred to the Indian hands (Transferred list) while control over others was reserved in British hands (Reserved list).
  • Governor acted as the link between two halves of the Executive.
  • The instrument of Instructions was the document that laid down the basis of relations between the provincial governors & ministers.


Quit India Movement



  • September 10th-14th, 1939
  • Congress finally decided to adopt Nehru's view & extend conditional support to the British.

  • October 17th, 1939
  • The British government refused to make any promises & commit itself in advance on the post-war constitutional status of India.
  • Talked about setting up of a "consultative committee".

  • October 22nd, 1939
  • Congress Ministers resign to protest against Britain's unilateral decision of dragging India into the war.
  • Provincial governments continued in 4 provinces- Assam, Sindh, Punjab & Bengal.

  • December, 22nd 1939
  • Muslim League celebrates "day of deliverance" upon the resignation of Congress Ministers.


  • March 1940
  • Presided by Maulana Abul Kalam Azad.
  • A resolution was passed which declared that a civil disobedience movement shall be launched as soon as the Congress organization is considered fit enough for the purpose.
  • A coalition of various Left-wing groups who got together & held an anti-compromise conference at Ramgarh under the leadership of Subhas Chandra Bose & resolved to prepare themselves for a militant struggle.

  • August, 8th 1940
  • For the first time, the inherent right of Indians to frame their own constitution was recognized & the demand for Constituent Assembly was conceded.

  • Acharya Vinoba Bhave became the First Satyagrahi.
  • He was to deliver an anti-war speech village after village while moving in the direction of Delhi, thus initiating a movement that came to be known as the "Delhi Chalo" movement.
  • Bhave delivered his first anti-war speech Paunar village near Wardha.
  • Later, Jawaharlal Nehru became the second individual Satyagrahi.

  • March 22nd, 1940
  • In March, Japan occupied Rangoon bringing the war to India's doorstep which forced the British to send Cripps Mission to India.
  • Prime Minister Winston Churchill sent the leader of the House of Commons, Sir Stafford Cripps, with the aim of securing India's active support in the war effort.
  • Cripps declared that the aim of the new British policy in India was 'the earliest possible realization of self-government in India'.
  • Proposed included- Dominion Status, Constituent Assembly, Right of Non-Accession of Provinces, Right of Secession of provinces, Protection of racial & linguistic minorities & British control over the defense.
  • Gandhi rejected the proposals calling the Cripps offer for Dominion Status after the war as 'a poet dated cheque on a crashing bank'.
  • Cripps adopted a 'take it or leave it' attitude which added to the deadlock.

  • July 14th, 1942
  • The CWC adopted the Quit India Resolution which was to be later ratified by the AICC in its Bombay meeting.

  • August 18th, 1942
  • AICC met at Gowalia Tank Maidan, Bombay & ratified the Quit India Resolution.
  • The next day morning, all prominent leaders of the Congress, including Gandhi, were arrested.
  • Hence what arose was a spontaneous movement that began taking its own course, with people directing their own actions.

  • March 23rd, 1943
  • Even as the QIM, continued the League observed the 'Pakistan Day' & also adopted a new slogan 'Divide & Quit'.

  • March, 1944
  • It was the formula to bring about Congress-League Cooperation, accepting the 'idea of Pakistan' on the basis of a plebiscite or referendum after the war.
  • The formula was developed with the full approval of Gandhi.

  • June, 1945
  • It proposed the formation of an Interim Government at the Centre, consisting of an equal number of persons nominated by the Congress & the League in the Central Legislature.

  • June 14th, 1945
  • On 8th May 1945, the war in Europe ended with the surrender of Germany
  • The Congress leaders were released from jail in anticipation of the Shimla Conference, making the official end of the Quit Indian Movement.


Khilafat and Non-Cooperation Movement



  • The First World-War (WWI) ended with the "Treaty of Versailles".
  • Victorious British dethroned the Sultan of Turkey who was regarded as the "Khalifa or Caliph".
  • Indian Muslims organize the Khalifa Movement.
Aim of Khalifa Movement:
  • The Khalifa's position should be restored.
  • The Khalifa's control over the Muslim sacred places should be retained.
  • In territorial adjustments after the war, Khalifa should be left with sufficient territories.


  • Dr. Harsat Mohani made a call for a boycott of British goods & non-cooperation with the British government.


  • Gandhi appointed as the President of the All India Khilafat Committee.
  • Till May 1920, Gandhi was still moderate but afterward hardened with the publication of the terms of the treaty with Turkey & the Hunter Committee Report on Punjab disturbances.


  • Attended by both Congress & Khilafat Leaders.
  • Ultimatum gave to the government-unless the Khilafat & Punjab wrongs were undone, the movement shall be launched from 1st August 1920.
  • Tikal proposed Hindu-Muslim alliances over a religious question.


  • Non-Cooperation movement launched.
  • Tilak passes away.

1920, 20th Dec. (Nagpur): NAGPUR CONGRESS SESSION

  • President C.Vijayraghavachariar.
  • CR Das turns from a critic to Gandhi's supporter & moves the main resolution on Non-Cooperation Resolution of Non-Violent Non-Cooperation endorsed with the triple purpose of Non-Cooperation as the follows:
  • A satisfactory resolution to the Khilafat question.
  • Redressal of the Punjab wrongs, and
  • Attainment of Swaraj.
  • A detailed program of Non-Cooperation was suggested, to be put into force at a time decided by the Congress.
  • A new constitution of the Congress Party (handwork of Gandhi himself) was adopted.
  • Gandhi gave the slogan, "Swaraj in one year".
  • Mohammad Ali Jinnah, GS Khaparde, Bipin Chandra Pal & Annie Besant left the Congress, they still believed in the lawful methods of the agitation.


  • Emphasis was on the boycott of schools, colleges, law courts & promotion of Charkha.
  • CR Das played a key role in encouraging a boycott. 
  • Subhas Chandra Bose became the Principal of the National College in Calcutta.
  • Many leading lawyers gave up their remunerative legal practices. Lawyers were Motilal Nehru, CR Das, MR Jayakar, Saifuddin Kitchlew, Sardar Vallabhbhai Patel, C.Rajagopalachari, T.Prakasam & Asif Ali.

1921 April-June: SECOND PHASE

  • The main focus on raising One Crore Rupees for Tilak Swaraj Fund.

1921 Jul. onwards: THIRD PHASE

  • The main emphasis was on the boycott of the visit of the Prince of Wals in November & boycott of foreign cloth.
  • Congress Volunteer Corps acted as parallel police.


  • Viceroy Reading tried to persuade Gandhi to ask the Ali brothers to withdraw their speeches suggesting violence but the talks failed.


  • Congress & Khilafat Volunteer Corps were declared unlawful.


  • Presided over by CR Das while still in jail, Hakim Ajmal Khan was the acting President.


  • Gandhi threatens with the mass civil-disobedience unless the government repression was abandoned & political prisoners were released.
  • The Viceroy was unmoved.
  • Gandhi decided to begin mass civil-disobedience & no-tax campaign from Bardoli taluka of Surat district.
  • 5th February was fixed as the date of the launch.


  • At Chauri-Chaura (Gorakhpur district, UP), a mob of angry peasants attacked a local police station & set it on fire, killing 22 policemen.
  • Shocked by this incidence of violence, Gandhi withdrew the movement calling it a "Himalayan Blunder".
  • Subhas Bose, in his autobiography "the Indian Struggle", called it a "National Calamity".

1922, 12th Feb.(Bardoli): CWC MEETING

  • CWC endorses the withdrawal of the civil-disobedience movement, known as Bardoli Resolution.

1922, 10th March: GANDHI ARRESTED

  • The trial was held before Mr. Broomfield.
  • While passing the sentences the judge followed the precedent of the case of Bal Gangadhar Tilak, under the same section.
  • Gandhi sentenced to 6 year's imprisonment & was lodged in Yerwada Jail, Poona.


  • Mustafa Kamal Pasha declared Turkey as a secular state & later abolished the Caliphate itself (1924).
  • Thus, ended the issue of the Khilafat the world over.


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