UPSC Current Affairs - 2019
Latest Current Affairs 2018-2019 for UPSC IAS / Civil Services Examination. This category comprises the current affairs short notes useful primarily for UPSC preliminary examination and upsc mains as well as state civil services examinations.
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The Supreme Court has upheld the section 139AA of the Income Tax Act and said that linking of PAN with Aadhaar is mandatory for the filing of Income Tax returns.
The Supreme Court made these observations while hearing an appeal filed by the Centre against a Delhi High Court order allowing two people, Shreya Sen and Jayshree Satpute, to file Income Tax returns for 2018-19 without linking their Aadhaar and PAN numbers.
Noting that with regard to Assessment Year 2018-19 the two petitioners had filed the Income Tax returns in terms of the orders of the High Court and the assessment has also been completed, Supreme Court said that for the assessment year 2019-20, the income tax return shall be filed in terms of the judgment passed by this court.
Section 139AA of the Income-tax Act
Section 139AA of the Income-Tax Act 1961 was introduced by the Finance Act, 2017. The section makes it mandatory to quote Aadhaar / Enrolment ID of Aadhaar application form, for the filing of return of income as well as in the application form to enrol for PAN.
The section also specifies that those already in possession of the PAN numbers must mandatorily link their PAN numbers with Aadhaar. Failure to do so would result in PAN number becoming invalid.
Macedonia takes a major step on road to NATO membership. The conflict over the name with Greece had become a damper in its membership to NATO. With the conflict with Greece taken to logical end with the conclusion of Prespa Agreement, Macedonia has signed accession papers with NATO.
The signing of accession papers allows Macedonia take part in NATO ministerial meetings as an invitee. To acquire full membership, all 29 current members must ratify the accession protocol.
Russia Raises Concerns
Russia has raised concerns against Macedonia becoming part of NATO. Russia has accused NATO of destabilising the Balkans by pushing Macedonia and Montenegro to join NATO.
Russia sees Balkan nations as its sphere of influence and is against NATO or any other body led by US or EU making inroads to these Balkan countries. NATO’s membership provides a guarantee of mutual defence, provides a welcome insurance policy against possible incursions. Russia perceives this as an attempt by the west to contain it by making inroads to the areas which Russia considers its sphere of influence.
North Atlantic Treaty Organisation (NATO)
North Atlantic Treaty Organisation (NATO) is a military and political alliance established through the Washington Treaty. NATO aims to promote democratic values and enables members to consult and cooperate on defence and security-related issues to solve problems, build trust and, in the long run, prevent conflict.
Article 5 of the Washington Treaty states that an armed attack against one of the member states would be considered as an attack against all members, and other members would assist the attacked member, with armed forces if necessary.