Blog: Target IAS Kannada

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Base Erosion and Profit Shifting UPSC - Target IAS Kannada

Base Erosion and Profit Shifting (BEPS) is when big companies use smart tricks to shift their profits from high-tax countries to low or no-tax cou…

What is POEM (Place of Effective Management) UPSC - Target IAS Kannada

Place of Effective Management (POEM) is a concept used in international tax law to determine the residency of a company for tax purposes. It is us…

What is GAAR (General Anti-Avoidance Rule) UPSC - Target IAS Kannada

General Anti-Avoidance Rule (GAAR) is a set of provisions under Indian tax law aimed at curbing tax avoidance practices that exploit legal loophol…

Stages in Enactment of Budget | Budgetary Process in India - Target IAS Kannada

Stages in Enactment of Budget | Budgetary Process in India - Target IAS Kannada

Budgetary Process in India - Stages in Enactment of Budget 1. Presentation of Budget The budget is presented in the Lok Sabha by the Finance Minist…

The Expenditure ‘Charged’ upon the CFI & the Expenditure ‘Made’ from CFI

The Expenditure ‘Charged’ upon the CFI & the Expenditure ‘Made’ from CFI The expenditure ‘CHARGED’ upon the Consolidated Fund of India (CFI) a…

Financial bills – Indian Polity UPSC Notes | Target IAS Kannada

Financial bills Definition: Financial bills address matters related to government revenue or expenditure. Categories: Money Bills (Article 110)…

Money Bills Article 110 – Indian Polity UPSC Notes | Target IAS Kannada

Money Bills (Article 110 of the Constitution): A bill is considered a Money Bill if it contains provisions dealing solely with the following: Taxe…

Ordinary Bills – Indian Polity UPSC Notes | Target IAS Kannada

First Reading of an Ordinary Bill: An ordinary bill can be introduced in either House of Parliament by a minister or any other member. The member mu…

ISRO's Space Docking Experiment (SpaDeX) Mission Overview

ISRO's Space Docking Experiment (SpaDeX) Mission Overview

ISRO's Space Docking Experiment (SpaDeX) Mission The Indian Space Research Organisation (ISRO) is concluding 2024 with the PSLV C60/SpaDeX miss…

Nobel Prize 2024 Winners: UPSC Detailed Notes

Nobel Prize 2024 Winners: UPSC Detailed Notes

Nobel Prize 2024: Detailed Notes The Nobel Prizes for 2024 have been awarded to individuals and organizations whose groundbreaking work has signific…

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