11. Consider the following:
- In Direct Tax, both the impact and incidence fall on the same person.
- CBDT under the Ministry of Finance manages Direct Taxes in India.
- Examples of Direct Taxes include Alternate Minimum Tax (AMT) and Equalization Levy (Google Tax/GAFA Tax).
Which of the above is/are correct?
[A] Only 1 & 2
[B] Only 3
[C] 1 and 3
[D] 1 2 and 3
Show Answer
Correct Answer: D [1 2 and 3]
Notes:- A Direct Tax is a tax directly borne by the individual or entity on whom it is imposed, with both the impact and incidence falling on the same person. Unlike indirect taxes, its burden cannot be shifted to others.
- In India, Direct Taxes are managed by the Central Board of Direct Taxes (CBDT), part of the Department of Revenue under the Ministry of Finance.
- Prominent examples of Direct Taxes in India include: Income Tax (IT), Corporate Tax, Minimum Alternate Tax (MAT), Alternate Minimum Tax (AMT), Capital Gains Tax (CGT), Securities Transaction Tax (STT), Dividend Distribution Tax (DDT), Wealth Tax, Banking Cash Transaction Tax (BCTT), Digital Tax (Google Tax, GAFA Tax, or Equalization Levy)
12. Which city has been chosen as the site for the India’s first Google Safety Engineering Centre (GSEC)?
[A] Varanasi
[B] Hyderabad
[C] Chennai
[D] Bhopal
Show Answer
Correct Answer: B [Hyderabad]
Notes:
Hyderabad has been selected as the location for India’s first Google Safety Engineering Centre (GSEC), the only such facility in the Asia-Pacific and the fifth globally. GSEC will focus on advanced research, AI-driven security solutions, and addressing India’s cybersecurity challenges. Hyderabad’s growing tech ecosystem, supported by global giants like Google, Microsoft, and Amazon, along with initiatives like T-Hub, makes it a hub for innovation. The GSEC project is expected to boost employment and enhance the city’s reputation in the cybersecurity sector.
13. Which country has recently banned use of WhatsApp and Google Drive in government departments?
[A] Vietnam
[B] Indonesia
[C] India
[D] Hong Kong
Show Answer
Correct Answer: D [Hong Kong]
Notes:
Hong Kong’s government banned apps like WhatsApp, WeChat, and Google Drive on official computers to boost cybersecurity. This step addresses low cybersecurity awareness in the territory. Civil servants can still use these apps on personal devices, but not on government systems. The ban highlights Hong Kong’s commitment to protecting sensitive information and data integrity. This move sets an example for other regions to focus on cybersecurity.
14. Recently, which state has signed an MoU on Artificial Intelligence with Google?
[A] Gujarat
[B] Maharashtra
[C] Tamil Nadu
[D] Kerala
Show Answer
Correct Answer: B [Maharashtra]
Notes:
Google, the tech giant, has partnered with the Government of Maharashtra, signing a Memorandum of Understanding (MoU) to deploy artificial intelligence (AI) solutions. The collaboration spans sectors like agriculture, sustainability, healthcare, education, and startups. A cutting-edge AI Centre of Excellence will be established at IIIT Nagpur. Maharashtra aims for AI-driven economic development, focusing on healthcare and agriculture. The initiative includes training 500 government IT professionals in conversational AI skills and addressing healthcare and agricultural challenges with AI solutions.
15. ‘Antonín Dvořák’, who was honoured as the Google Doddle, was associated with which profession?
[A] Writer
[B] Musician
[C] Sports person
[D] Scientist
Show Answer
Correct Answer: B [Musician]
Notes:
Google Doodle honoured the 182nd birthday of Czech composer and musician Antonín Dvořák, known for his significant contributions to classical music.
He gained recognition in Prague with his hymn, “The Heirs of the White Mountain,” and later composed renowned pieces like the “Symphony No. 9 From the New World.” Dvořák’s time in the US, where he was inspired by Black and Native American music, also led to his famous symphony being taken to the moon by astronauts.
16. What is the name of the new forum created by OpenAI, Microsoft, Google, and Anthropic?
[A] Frontier Model Forum
[B] Learning Model Forum
[C] Knowledge Model Forum
[D] Public Model Forum
Show Answer
Correct Answer: A [Frontier Model Forum]
Notes:
OpenAI, Microsoft, Google, and Anthropic have teamed up to create the Frontier Model Forum, aiming to regulate the development of large machine learning models, particularly “frontier AI models” that surpass current advanced capabilities.
These foundation models pose potential risks to public safety, and the forum will focus on ensuring their safe and responsible development, collaborating with policymakers, academics, and companies to advance AI safety research and establish best practices for deploying such models.
17. OpenAI, Microsoft, Google और Anthropic द्वारा बनाए गए नए फोरम का नाम क्या है?
[A] Frontier Model Forum
[B] Learning Model Forum
[C] Knowledge Model Forum
[D] Public Model Forum
Show Answer
Correct Answer: A [Frontier Model Forum]
Notes:
OpenAI, Microsoft, Google और Anthropic ने मिलकर फ्रंटियर मॉडल फोरम बनाया है, जिसका लक्ष्य बड़े मशीन लर्निंग मॉडल, विशेष रूप से “फ्रंटियर AI मॉडल” के विकास को विनियमित करना है।
18. Magdalena Abakanowicz, who was honoured with a Google Doodle, was associated with which profession?
[A] Sports person
[B] Politician
[C] Sculptor
[D] Writer
Show Answer
Correct Answer: C [Sculptor]
Notes:
Late Polish sculptor Magdalena Abakanowicz has been honoured with a Google Doodle on what would have been her 93rd birthday.
She won the Lifetime Achievement Award from the International Sculpture Center in New Jersey, an award for Distinction in Sculpture from the Sculpture Center in New York, and the Commander Cross with Star of the Order of Polonia Restituta in Poland.
19. Which Indian institution nudged Google and Apple to secure mobile devices for financial transactions?
[A] Reserve Bank of India
[B] Securities Exchange Board of India
[C] NPCI
[D] NASSCOM
Show Answer
Correct Answer: A [Reserve Bank of India]
Notes:
The Reserve Bank of India has prepared a 10-point action plan for strengthening cyber security in financial transactions.
This includes talks with tech companies Google and Apple to secure mobile devices and adoption of artificial intelligence (AI) and machine learning (ML) in cyber security design.
20. किस भारतीय संस्था ने Google और Apple को वित्तीय लेनदेन के लिए मोबाइल उपकरणों को सुरक्षित करने के लिए प्रेरित किया?
[A] भारतीय रिजर्व बैंक
[B] भारतीय प्रतिभूति विनिमय बोर्ड
[C] NPCI
[D] नैसकॉम
Show Answer
Correct Answer: A [भारतीय रिजर्व बैंक]
Notes:
भारतीय रिजर्व बैंक ने वित्तीय लेनदेन में साइबर सुरक्षा को मजबूत करने के लिए 10 सूत्री कार्ययोजना तैयार की है। इसमें मोबाइल उपकरणों को सुरक्षित करने और साइबर सुरक्षा डिजाइन में कृत्रिम बुद्धिमत्ता (AI) और मशीन लर्निंग (ML) को अपनाने के लिए तकनीकी कंपनियों Google और Apple के साथ बातचीत शामिल है।