About General Anti Avoidance Rules:

• It is an anti-tax avoidance law in India to curb tax evasion and avoid tax leaks.
• It came into effect in 2017. The GAAR provisions come under the Income Tax Act, 1961.
• It was recommended by the Parthasarathi Shome Committee.
• Aim: It is specifically aimed at cutting revenue losses that happen to the government due to aggressive tax avoidance measures practiced by companies.
• GAAR is a tool for checking aggressive tax planning, especially those transactions or business arrangements that are entered into with the objective of avoiding tax.
• It is meant to apply to transactions that are prima facie legal, but result in tax reduction.
• GAAR applies only if the tax benefit exceeds ₹3 crore in a financial year.
• GAAR provisions give wide powers to tax authorities to treat any arrangement or a transaction as an ‘impermissible avoidance arrangement’ (IAA) and re-compute income and consequent tax implications.

About Gangotri National Park:

• Location: It is located in Uttarakhand.
• It sits along the upper catchment of the Bhagirathi River.
• International boundary: The northeastern section of the park forms the international boundary of India and Tibet (China). 
• The area enclosed by the park also borders Kedarnath Wildlife Sanctuary and Govind National Park.
• The mountains in the park are part of the Gangotri Group of the Garhwal Himalayas, which are a subrange of the eastern Himalayas.
• Important Peaks: Major peaks within the park include Chaukhamba I, Satopanth, Chaukhamba II, Chaukhamba III, and Kedarnath Main.
• Glacier: The famous Gangotri Glacier is located in the park boundaries and is known for being one of the primary sources of the Ganges.
• Flora: Western Himalayan subalpine conifer forests dominate the lower elevation landscapes. These forests are filled with fir trees intermixed with deodar, oak, spruce, and rhododendrons trees.
  • Higher elevations in the park are home to Western Himalayan alpine shrubs. 
• Fauna: It mainly home to Snow leopard, brown bear, blue sheep, musk deer, Asian black bear, and the Himalayan tahr etc.

About United Nations Interim Force in Lebanon:

• It is a peacekeeping mission in south Lebanon.
• It was established by the Security Council in 1978.
• Background: Originally, UNIFIL was created by the Security Council in 1978 to confirm Israeli withdrawal from Lebanon.
• The mandate had to be adjusted twice, due to the developments in 1982 and 2000.
• In 2006, the UN Security Council strengthened UNIFIL’s mandate to monitor the cessation of hostilities, among other tasks.
• Objectives: UNIFIL's objectives include:
  • Confirming Israeli withdrawal
  • Restoring international peace and security
  • Assisting the Lebanese Government in restoring its authority
  • Monitoring the cessation of hostilities Protecting civilians and humanitarian workers
• It has the Maritime Task Force which is a naval peacekeeping force.
• It was deployed in 2006 at the request of the Lebanese Government to help the Lebanese Navy secure the country’s sea borders and other maritime entry points
• India is also one of the troops contributing country.

About Multi-Hazard Early Warning Decision Support System:

• It is an advanced digital forecasting platform developed by the Indian Meteorological Department (IMD) using open-source technology and in-house expertise.
• It is digital transformation initiative under Mission Mausam.
• It was officially launched in 2024.
• It operates in real time using tools such as Geographic Information System (GIS) maps, enabling forecasters to quickly collect, analyse, and disseminate weather information in a clear and user-friendly manner.
• Features of Multi-Hazard Early Warning Decision Support System
  • Automated Weather Data Processing: Over 90% of weather data collection, quality checks, and integration are automated, enabling faster detection of weather systems and their possible impacts.
  • Better Use of Forecast Models: More than 95% of numerical weather prediction model inputs are used in forecasting, improving risk assessment for different weather hazards.
  • Re-engineered Forecasting System: The entire forecasting and warning generation process has been re-engineered, enabling real-time alerts and faster decision-making.
  • Longer Forecast Lead Time: Forecast lead time has increased, allowing authorities and communities to prepare in advance.
  • Faster Forecast Preparation: The time required to prepare forecasts has reduced, enabling quicker dissemination of warnings.
• Nodal Ministry: Ministry of Earth Sciences (MoES)

About Burkina Faso:

• It is a landlocked country in western Africa.
• Bordering countries: It shares its borders with six other nations: Mali to the north and west, Niger to the east, and Benin to the southeast, while to the south it touches Togo, Ghana, and Ivory Coast.
• Capital City: Ouagadougou
• Geographical Features of Burkina Faso:
  • Terrain: It is predominantly characterized by savannahs, plateaus, and low mountains in the southwest.
  • The northern region, known as the Sahel, is arid and desert-like.
  • Highest mountain: Mount Tenakourou
  • Rivers: Black Volta, Red Volta, and White Volta (These 3 converge in Ghana and form the Volta River).
  • Lakes: The country's largest lake, Lake Bam, lies near the center of the country.
  • Natural Resources: It is rich in mineral resources, and produces gold, silver, zinc, manganese, phosphate and limestone in substantial quantities.