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UPSC Current Affairs Quiz : 19 August 2025

Kartavya Desk Staff

The Current Affairs Quiz 2024 is a daily quiz based on the DAILY CURRENT AFFAIRS AND PIB SUMMARY from the previous day, as posted on our website. It covers all relevant news sources and is designed to test your knowledge of current events. Solving these questions will help you retain both concepts and facts relevant to the UPSC IAS civil services exam.

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• Question 1 of 10 1. Question 1 points With reference to the Indian polyvalent antivenom, which of the following are considered the “Big Four” snakes? a) Indian cobra, Russell's viper, Saw-scaled viper, and King cobra b) Indian cobra, Russell's viper, Saw-scaled viper, and Spectacled cobra c) Monocled cobra, Common krait, Russell's viper, and Banded krait d) Common krait, Indian cobra, Russell's viper, and Saw-scaled viper Correct Solution: D The Indian polyvalent antivenom is traditionally derived from the venom of the “Big Four” snakes, which are responsible for the majority of snakebite fatalities in India. These four species are the Indian cobra (Naja naja), the common krait (Bungarus caeruleus), the Russell’s viper (Daboia russelii), and the saw-scaled viper (Echis carinatus). The King cobra, while highly venomous, is not included in the “Big Four” for the purpose of creating the polyvalent antivenom. The effectiveness of this antivenom is based on its ability to neutralize the venom of these four widespread and medically significant snakes. This broad-spectrum approach aims to provide a single, widely available treatment for snakebites across most of India, reducing the complexity and cost of treatment. However, the geographical distribution of venomous snakes in India is not uniform, leading to challenges in regions where other species are more prevalent. Incorrect Solution: D The Indian polyvalent antivenom is traditionally derived from the venom of the “Big Four” snakes, which are responsible for the majority of snakebite fatalities in India. These four species are the Indian cobra (Naja naja), the common krait (Bungarus caeruleus), the Russell’s viper (Daboia russelii), and the saw-scaled viper (Echis carinatus). The King cobra, while highly venomous, is not included in the “Big Four” for the purpose of creating the polyvalent antivenom. The effectiveness of this antivenom is based on its ability to neutralize the venom of these four widespread and medically significant snakes. This broad-spectrum approach aims to provide a single, widely available treatment for snakebites across most of India, reducing the complexity and cost of treatment. However, the geographical distribution of venomous snakes in India is not uniform, leading to challenges in regions where other species are more prevalent.

#### 1. Question

With reference to the Indian polyvalent antivenom, which of the following are considered the “Big Four” snakes?

• a) Indian cobra, Russell's viper, Saw-scaled viper, and King cobra

• b) Indian cobra, Russell's viper, Saw-scaled viper, and Spectacled cobra

• c) Monocled cobra, Common krait, Russell's viper, and Banded krait

• d) Common krait, Indian cobra, Russell's viper, and Saw-scaled viper

Solution: D

• The Indian polyvalent antivenom is traditionally derived from the venom of the “Big Four” snakes, which are responsible for the majority of snakebite fatalities in India. These four species are the Indian cobra (Naja naja), the common krait (Bungarus caeruleus), the Russell’s viper (Daboia russelii), and the saw-scaled viper (Echis carinatus).

• The King cobra, while highly venomous, is not included in the “Big Four” for the purpose of creating the polyvalent antivenom.

• The effectiveness of this antivenom is based on its ability to neutralize the venom of these four widespread and medically significant snakes.

• This broad-spectrum approach aims to provide a single, widely available treatment for snakebites across most of India, reducing the complexity and cost of treatment.

• However, the geographical distribution of venomous snakes in India is not uniform, leading to challenges in regions where other species are more prevalent.

Solution: D

• The Indian polyvalent antivenom is traditionally derived from the venom of the “Big Four” snakes, which are responsible for the majority of snakebite fatalities in India. These four species are the Indian cobra (Naja naja), the common krait (Bungarus caeruleus), the Russell’s viper (Daboia russelii), and the saw-scaled viper (Echis carinatus).

• The King cobra, while highly venomous, is not included in the “Big Four” for the purpose of creating the polyvalent antivenom.

• The effectiveness of this antivenom is based on its ability to neutralize the venom of these four widespread and medically significant snakes.

• This broad-spectrum approach aims to provide a single, widely available treatment for snakebites across most of India, reducing the complexity and cost of treatment.

• However, the geographical distribution of venomous snakes in India is not uniform, leading to challenges in regions where other species are more prevalent.

• Question 2 of 10 2. Question 1 points The Sakura Science Programme is implemented by which of the following agencies? a) Japan International Cooperation Agency (JICA) b) Japan Science and Technology Agency (JST) c) Ministry of Education, Culture, Sports, Science and Technology (MEXT), Japan d) Japan Society for the Promotion of Science (JSPS) Correct Solution: B The Sakura Science Programme, officially known as the Japan-Asia Youth Exchange Program in Science, is implemented by the Japan Science and Technology Agency (JST). JST is a core institution responsible for implementing Japan’s science and technology policy. The program was launched in 2014 by Japan to promote interest in science and technology among young people from Asia and other parts of the world. India has been an active participant in this program since 2016. The programme provides short-term educational visits to Japan, allowing students to interact with leading scientific institutions, universities, and research centers. This exposure to Japan’s advanced scientific landscape and unique culture aims to foster a global outlook and build a network of future innovators. Incorrect Solution: B The Sakura Science Programme, officially known as the Japan-Asia Youth Exchange Program in Science, is implemented by the Japan Science and Technology Agency (JST). JST is a core institution responsible for implementing Japan’s science and technology policy. The program was launched in 2014 by Japan to promote interest in science and technology among young people from Asia and other parts of the world. India has been an active participant in this program since 2016. The programme provides short-term educational visits to Japan, allowing students to interact with leading scientific institutions, universities, and research centers. This exposure to Japan’s advanced scientific landscape and unique culture aims to foster a global outlook and build a network of future innovators.

#### 2. Question

The Sakura Science Programme is implemented by which of the following agencies?

• a) Japan International Cooperation Agency (JICA)

• b) Japan Science and Technology Agency (JST)

• c) Ministry of Education, Culture, Sports, Science and Technology (MEXT), Japan

• d) Japan Society for the Promotion of Science (JSPS)

Solution: B

• The Sakura Science Programme, officially known as the Japan-Asia Youth Exchange Program in Science, is implemented by the Japan Science and Technology Agency (JST). JST is a core institution responsible for implementing Japan’s science and technology policy.

• The program was launched in 2014 by Japan to promote interest in science and technology among young people from Asia and other parts of the world. India has been an active participant in this program since 2016.

• The programme provides short-term educational visits to Japan, allowing students to interact with leading scientific institutions, universities, and research centers. This exposure to Japan’s advanced scientific landscape and unique culture aims to foster a global outlook and build a network of future innovators.

Solution: B

• The Sakura Science Programme, officially known as the Japan-Asia Youth Exchange Program in Science, is implemented by the Japan Science and Technology Agency (JST). JST is a core institution responsible for implementing Japan’s science and technology policy.

• The program was launched in 2014 by Japan to promote interest in science and technology among young people from Asia and other parts of the world. India has been an active participant in this program since 2016.

• The programme provides short-term educational visits to Japan, allowing students to interact with leading scientific institutions, universities, and research centers. This exposure to Japan’s advanced scientific landscape and unique culture aims to foster a global outlook and build a network of future innovators.

• Question 3 of 10 3. Question 1 points How does the E. coli based mercury sensor convert the presence of mercury into a readable signal? a) The bacteria change color in the presence of mercury. b) The bacteria emit a fluorescent light when they detect mercury. c) The bacteria produce an electrical current in response to mercury. d) The bacteria release a specific enzyme that can be detected by a chemical test. Correct Solution: C The engineered E. coli bacteria function as a living biosensor that converts the presence of mercury into an electrical signal. The process begins when the bacteria sense mercury in the water. This triggers a special protein, MerR, to switch on. This switch activates the bacteria to produce molecules called phenazines. These phenazines then interact with an electrode, creating an electric current. The strength of the electric current is directly proportional to the concentration of mercury in the water. This electrical signal can be read by simple electronic devices, making it a practical and portable solution for real-time water quality monitoring. This innovative approach combines synthetic biology with electronics to create a low-cost and efficient biosensor. Incorrect Solution: C The engineered E. coli bacteria function as a living biosensor that converts the presence of mercury into an electrical signal. The process begins when the bacteria sense mercury in the water. This triggers a special protein, MerR, to switch on. This switch activates the bacteria to produce molecules called phenazines. These phenazines then interact with an electrode, creating an electric current. The strength of the electric current is directly proportional to the concentration of mercury in the water. This electrical signal can be read by simple electronic devices, making it a practical and portable solution for real-time water quality monitoring. This innovative approach combines synthetic biology with electronics to create a low-cost and efficient biosensor.

#### 3. Question

How does the E. coli based mercury sensor convert the presence of mercury into a readable signal?

• a) The bacteria change color in the presence of mercury.

• b) The bacteria emit a fluorescent light when they detect mercury.

• c) The bacteria produce an electrical current in response to mercury.

• d) The bacteria release a specific enzyme that can be detected by a chemical test.

Solution: C

The engineered E. coli bacteria function as a living biosensor that converts the presence of mercury into an electrical signal. The process begins when the bacteria sense mercury in the water. This triggers a special protein, MerR, to switch on. This switch activates the bacteria to produce molecules called phenazines. These phenazines then interact with an electrode, creating an electric current. The strength of the electric current is directly proportional to the concentration of mercury in the water. This electrical signal can be read by simple electronic devices, making it a practical and portable solution for real-time water quality monitoring. This innovative approach combines synthetic biology with electronics to create a low-cost and efficient biosensor.

Solution: C

The engineered E. coli bacteria function as a living biosensor that converts the presence of mercury into an electrical signal. The process begins when the bacteria sense mercury in the water. This triggers a special protein, MerR, to switch on. This switch activates the bacteria to produce molecules called phenazines. These phenazines then interact with an electrode, creating an electric current. The strength of the electric current is directly proportional to the concentration of mercury in the water. This electrical signal can be read by simple electronic devices, making it a practical and portable solution for real-time water quality monitoring. This innovative approach combines synthetic biology with electronics to create a low-cost and efficient biosensor.

• Question 4 of 10 4. Question 1 points Dibru–Saikhowa National Park is the only known habitat in India for which of the following animals? a) Pygmy hog b) Hispid hare c) Feral horses d) Golden langur Correct Solution: C Dibru–Saikhowa National Park is unique as it is the only known habitat in India for a population of about 200 feral horses. These horses are the descendants of animals that were abandoned during World War II. The park’s unique landscape, dominated by wetlands, grasslands, and semi-evergreen forests, provides a suitable environment for these wild horses. The pygmy hog and hispid hare are found in the grasslands of the Himalayan foothills, and the golden langur is found in the semi-evergreen and mixed-deciduous forests of Bhutan and Assam. Incorrect Solution: C Dibru–Saikhowa National Park is unique as it is the only known habitat in India for a population of about 200 feral horses. These horses are the descendants of animals that were abandoned during World War II. The park’s unique landscape, dominated by wetlands, grasslands, and semi-evergreen forests, provides a suitable environment for these wild horses. The pygmy hog and hispid hare are found in the grasslands of the Himalayan foothills, and the golden langur is found in the semi-evergreen and mixed-deciduous forests of Bhutan and Assam.

#### 4. Question

Dibru–Saikhowa National Park is the only known habitat in India for which of the following animals?

• a) Pygmy hog

• b) Hispid hare

• c) Feral horses

• d) Golden langur

Solution: C

• Dibru–Saikhowa National Park is unique as it is the only known habitat in India for a population of about 200 feral horses. These horses are the descendants of animals that were abandoned during World War II.

• The park’s unique landscape, dominated by wetlands, grasslands, and semi-evergreen forests, provides a suitable environment for these wild horses.

• The pygmy hog and hispid hare are found in the grasslands of the Himalayan foothills, and the golden langur is found in the semi-evergreen and mixed-deciduous forests of Bhutan and Assam.

Solution: C

• Dibru–Saikhowa National Park is unique as it is the only known habitat in India for a population of about 200 feral horses. These horses are the descendants of animals that were abandoned during World War II.

• The park’s unique landscape, dominated by wetlands, grasslands, and semi-evergreen forests, provides a suitable environment for these wild horses.

• The pygmy hog and hispid hare are found in the grasslands of the Himalayan foothills, and the golden langur is found in the semi-evergreen and mixed-deciduous forests of Bhutan and Assam.

• Question 5 of 10 5. Question 1 points Consider the following statements regarding the benefits of Sustainable Aviation Fuel (SAF): It can reduce lifecycle carbon emissions by up to 80% compared to conventional jet fuel. It requires significant modifications to existing aircraft engines for its use. It helps airlines comply with international carbon offsetting schemes. How many of the above statements are correct? a) Only one b) Only two c) All three d) None Correct Solution: B Statement 1 is correct. One of the major benefits of SAF is its potential to significantly reduce the carbon footprint of the aviation industry. It can cut lifecycle greenhouse gas emissions by up to 80% compared to fossil-based aviation turbine fuel (ATF). Statement 2 is incorrect. SAF is chemically similar to conventional jet fuel and can be blended and used in existing aircraft engines without the need for major modifications. Major aircraft manufacturers like Airbus have approved blends of up to 50% SAF. Statement 3 is correct. The use of SAF helps airlines meet the requirements of international agreements like the Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA), which aims to stabilize CO2 emissions from international civil aviation. Incorrect Solution: B Statement 1 is correct. One of the major benefits of SAF is its potential to significantly reduce the carbon footprint of the aviation industry. It can cut lifecycle greenhouse gas emissions by up to 80% compared to fossil-based aviation turbine fuel (ATF). Statement 2 is incorrect. SAF is chemically similar to conventional jet fuel and can be blended and used in existing aircraft engines without the need for major modifications. Major aircraft manufacturers like Airbus have approved blends of up to 50% SAF. Statement 3 is correct. The use of SAF helps airlines meet the requirements of international agreements like the Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA), which aims to stabilize CO2 emissions from international civil aviation.

#### 5. Question

Consider the following statements regarding the benefits of Sustainable Aviation Fuel (SAF):

• It can reduce lifecycle carbon emissions by up to 80% compared to conventional jet fuel.

• It requires significant modifications to existing aircraft engines for its use.

• It helps airlines comply with international carbon offsetting schemes.

How many of the above statements are correct?

• a) Only one

• b) Only two

• c) All three

Solution: B

• Statement 1 is correct. One of the major benefits of SAF is its potential to significantly reduce the carbon footprint of the aviation industry. It can cut lifecycle greenhouse gas emissions by up to 80% compared to fossil-based aviation turbine fuel (ATF).

• Statement 2 is incorrect. SAF is chemically similar to conventional jet fuel and can be blended and used in existing aircraft engines without the need for major modifications. Major aircraft manufacturers like Airbus have approved blends of up to 50% SAF.

• Statement 3 is correct. The use of SAF helps airlines meet the requirements of international agreements like the Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA), which aims to stabilize CO2 emissions from international civil aviation.

Solution: B

• Statement 1 is correct. One of the major benefits of SAF is its potential to significantly reduce the carbon footprint of the aviation industry. It can cut lifecycle greenhouse gas emissions by up to 80% compared to fossil-based aviation turbine fuel (ATF).

• Statement 2 is incorrect. SAF is chemically similar to conventional jet fuel and can be blended and used in existing aircraft engines without the need for major modifications. Major aircraft manufacturers like Airbus have approved blends of up to 50% SAF.

• Statement 3 is correct. The use of SAF helps airlines meet the requirements of international agreements like the Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA), which aims to stabilize CO2 emissions from international civil aviation.

• Question 6 of 10 6. Question 1 points Consider the following statements about the ecological role of Arctic Reindeer: Their grazing habits contribute to the overgrowth of shrubs in the tundra. They play a role in regulating the carbon cycle by influencing plant dominance. Their presence has a negative impact on the biodiversity of other Arctic species. They are a keystone species in the Arctic ecosystem. How many of the above statements are correct? a) Only one b) Only two c) Only three d) All four Correct Solution: B Statement 1 is incorrect. The grazing of Arctic Reindeer maintains the balance in tundra vegetation and prevents shrub overgrowth, rather than contributing to it. This grazing activity is crucial for the health of the tundra ecosystem. Statement 2 is correct. By controlling plant dominance through their feeding habits, Arctic Reindeer indirectly regulate soil carbon release, thus influencing the carbon cycle. Statement 3 is incorrect. Their influence on plant diversity benefits other Arctic species, such as birds and small mammals, by creating a more varied habitat. They do not have a negative impact on overall biodiversity. Statement 4 is correct. Due to their significant impact on the structure and function of the Arctic ecosystem, Arctic Reindeer are considered a keystone species. Their decline could have cascading effects on the entire ecosystem. Incorrect Solution: B Statement 1 is incorrect. The grazing of Arctic Reindeer maintains the balance in tundra vegetation and prevents shrub overgrowth, rather than contributing to it. This grazing activity is crucial for the health of the tundra ecosystem. Statement 2 is correct. By controlling plant dominance through their feeding habits, Arctic Reindeer indirectly regulate soil carbon release, thus influencing the carbon cycle. Statement 3 is incorrect. Their influence on plant diversity benefits other Arctic species, such as birds and small mammals, by creating a more varied habitat. They do not have a negative impact on overall biodiversity. Statement 4 is correct. Due to their significant impact on the structure and function of the Arctic ecosystem, Arctic Reindeer are considered a keystone species. Their decline could have cascading effects on the entire ecosystem.

#### 6. Question

Consider the following statements about the ecological role of Arctic Reindeer:

• Their grazing habits contribute to the overgrowth of shrubs in the tundra.

• They play a role in regulating the carbon cycle by influencing plant dominance.

• Their presence has a negative impact on the biodiversity of other Arctic species.

• They are a keystone species in the Arctic ecosystem.

How many of the above statements are correct?

• a) Only one

• b) Only two

• c) Only three

• d) All four

Solution: B

• Statement 1 is incorrect. The grazing of Arctic Reindeer maintains the balance in tundra vegetation and prevents shrub overgrowth, rather than contributing to it. This grazing activity is crucial for the health of the tundra ecosystem.

• Statement 2 is correct. By controlling plant dominance through their feeding habits, Arctic Reindeer indirectly regulate soil carbon release, thus influencing the carbon cycle.

• Statement 3 is incorrect. Their influence on plant diversity benefits other Arctic species, such as birds and small mammals, by creating a more varied habitat. They do not have a negative impact on overall biodiversity.

• Statement 4 is correct. Due to their significant impact on the structure and function of the Arctic ecosystem, Arctic Reindeer are considered a keystone species. Their decline could have cascading effects on the entire ecosystem.

Solution: B

• Statement 1 is incorrect. The grazing of Arctic Reindeer maintains the balance in tundra vegetation and prevents shrub overgrowth, rather than contributing to it. This grazing activity is crucial for the health of the tundra ecosystem.

• Statement 2 is correct. By controlling plant dominance through their feeding habits, Arctic Reindeer indirectly regulate soil carbon release, thus influencing the carbon cycle.

• Statement 3 is incorrect. Their influence on plant diversity benefits other Arctic species, such as birds and small mammals, by creating a more varied habitat. They do not have a negative impact on overall biodiversity.

• Statement 4 is correct. Due to their significant impact on the structure and function of the Arctic ecosystem, Arctic Reindeer are considered a keystone species. Their decline could have cascading effects on the entire ecosystem.

• Question 7 of 10 7. Question 1 points Mount Elbrus, the highest peak in Europe, is located in which mountain range? a) The Alps b) The Pyrenees c) The Caucasus Mountains d) The Ural Mountains Correct Solution: C Mount Elbrus is a dormant stratovolcano situated in the Caucasus Mountains in Southwestern Russia, near the border with Georgia. It is the highest peak in both Russia and Europe, with an elevation of 5,642 meters (18,510 feet). The Caucasus Mountains form a major mountain range that stretches between the Black Sea and the Caspian Sea, and Mount Elbrus is one of its most prominent features. As the highest peak in Europe, it is part of the Seven Summits Challenge, a prestigious mountaineering feat. Incorrect Solution: C Mount Elbrus is a dormant stratovolcano situated in the Caucasus Mountains in Southwestern Russia, near the border with Georgia. It is the highest peak in both Russia and Europe, with an elevation of 5,642 meters (18,510 feet). The Caucasus Mountains form a major mountain range that stretches between the Black Sea and the Caspian Sea, and Mount Elbrus is one of its most prominent features. As the highest peak in Europe, it is part of the Seven Summits Challenge, a prestigious mountaineering feat.

#### 7. Question

Mount Elbrus, the highest peak in Europe, is located in which mountain range?

• a) The Alps

• b) The Pyrenees

• c) The Caucasus Mountains

• d) The Ural Mountains

Solution: C

Mount Elbrus is a dormant stratovolcano situated in the Caucasus Mountains in Southwestern Russia, near the border with Georgia. It is the highest peak in both Russia and Europe, with an elevation of 5,642 meters (18,510 feet).

The Caucasus Mountains form a major mountain range that stretches between the Black Sea and the Caspian Sea, and Mount Elbrus is one of its most prominent features. As the highest peak in Europe, it is part of the Seven Summits Challenge, a prestigious mountaineering feat.

Solution: C

Mount Elbrus is a dormant stratovolcano situated in the Caucasus Mountains in Southwestern Russia, near the border with Georgia. It is the highest peak in both Russia and Europe, with an elevation of 5,642 meters (18,510 feet).

The Caucasus Mountains form a major mountain range that stretches between the Black Sea and the Caspian Sea, and Mount Elbrus is one of its most prominent features. As the highest peak in Europe, it is part of the Seven Summits Challenge, a prestigious mountaineering feat.

• Question 8 of 10 8. Question 1 points Match List-I with List-II: List-I (Peak) List-II (Continent) A. Mount Everest 1. Africa B. Aconcagua 2. Antarctica C. Denali 3. North America D. Mount Kilimanjaro 4. Asia E. Vinson Massif 5. South America Select the correct answer code: A B C D E a) 4 5 3 1 2 b) 4 3 5 1 2 c) 5 4 3 2 1 c) 5 4 3 2 1 Correct Solution: A Mount Everest is the highest peak in Asia and the world. So, A matches with 4. Aconcagua is the highest peak in South America. So, B matches with 5. Denali (formerly Mount McKinley) is the highest peak in North America. So, C matches with 3. Mount Kilimanjaro is the highest peak in Africa. So, D matches with 1. Vinson Massif is the highest peak in Antarctica. So, E matches with 2. Incorrect Solution: A Mount Everest is the highest peak in Asia and the world. So, A matches with 4. Aconcagua is the highest peak in South America. So, B matches with 5. Denali (formerly Mount McKinley) is the highest peak in North America. So, C matches with 3. Mount Kilimanjaro is the highest peak in Africa. So, D matches with 1. Vinson Massif is the highest peak in Antarctica. So, E matches with 2.

#### 8. Question

Match List-I with List-II:

List-I (Peak) | List-II (Continent)

A. Mount Everest | 1. Africa

B. Aconcagua | 2. Antarctica

C. Denali | 3. North America

D. Mount Kilimanjaro | 4. Asia

E. Vinson Massif | 5. South America

Select the correct answer code:

• a) 4 5 3 1 2

• b) 4 3 5 1 2

• c) 5 4 3 2 1

• c) 5 4 3 2 1

Solution: A

• Mount Everest is the highest peak in Asia and the world. So, A matches with 4.

• Aconcagua is the highest peak in South America. So, B matches with 5.

• Denali (formerly Mount McKinley) is the highest peak in North America. So, C matches with 3.

• Mount Kilimanjaro is the highest peak in Africa. So, D matches with 1.

• Vinson Massif is the highest peak in Antarctica. So, E matches with 2.

Solution: A

• Mount Everest is the highest peak in Asia and the world. So, A matches with 4.

• Aconcagua is the highest peak in South America. So, B matches with 5.

• Denali (formerly Mount McKinley) is the highest peak in North America. So, C matches with 3.

• Mount Kilimanjaro is the highest peak in Africa. So, D matches with 1.

• Vinson Massif is the highest peak in Antarctica. So, E matches with 2.

• Question 9 of 10 9. Question 1 points Which of the following statements about the Revised Income Tax Bill, 2025 is incorrect? a) The bill aims to modernize the six-decade-old Income Tax Act, 1961. b) The bill aligns the definition of MSMEs with the MSME Act. c) The bill empowers the Central Board of Direct Taxes (CBDT) for digital-era rule-making. d) The bill introduces stricter penalties for delayed ITR filing. Correct Solution: D The bill is a new legislation to replace the 1961 Act, aligns the MSME definition for uniformity, and empowers the CBDT for modern rule-making. Option (d) is incorrect. In fact, the bill includes a provision that is lenient towards taxpayers, allowing for refunds even if the ITR is filed after the due date, which is a measure to reduce taxpayer grievances, not to introduce stricter penalties. Incorrect Solution: D The bill is a new legislation to replace the 1961 Act, aligns the MSME definition for uniformity, and empowers the CBDT for modern rule-making. Option (d) is incorrect. In fact, the bill includes a provision that is lenient towards taxpayers, allowing for refunds even if the ITR is filed after the due date, which is a measure to reduce taxpayer grievances, not to introduce stricter penalties.

#### 9. Question

Which of the following statements about the Revised Income Tax Bill, 2025 is incorrect?

• a) The bill aims to modernize the six-decade-old Income Tax Act, 1961.

• b) The bill aligns the definition of MSMEs with the MSME Act.

• c) The bill empowers the Central Board of Direct Taxes (CBDT) for digital-era rule-making.

• d) The bill introduces stricter penalties for delayed ITR filing.

Solution: D

The bill is a new legislation to replace the 1961 Act, aligns the MSME definition for uniformity, and empowers the CBDT for modern rule-making. Option (d) is incorrect. In fact, the bill includes a provision that is lenient towards taxpayers, allowing for refunds even if the ITR is filed after the due date, which is a measure to reduce taxpayer grievances, not to introduce stricter penalties.

Solution: D

The bill is a new legislation to replace the 1961 Act, aligns the MSME definition for uniformity, and empowers the CBDT for modern rule-making. Option (d) is incorrect. In fact, the bill includes a provision that is lenient towards taxpayers, allowing for refunds even if the ITR is filed after the due date, which is a measure to reduce taxpayer grievances, not to introduce stricter penalties.

• Question 10 of 10 10. Question 1 points Match the following regarding the conservation status of elephants: Elephant Species IUCN Status A. Asian Elephant 1. Critically Endangered B. African Forest Elephant 2. Endangered C. African Savanna Elephant 3. Vulnerable Select the correct answer using the code given below: a) A-2, B-1, C-2 b) A-2, B-1, C-3 c) A-3, B-1, C-2 d) A-2, B-3, C-1 Correct Solution: A Asian Elephant (*Elephas maximus*) (A) is listed as Endangered (2). African Forest Elephant (*Loxodonta cyclotis*) (B) is listed as Critically Endangered (1). African Savanna Elephant (*Loxodonta africana*) (C) is listed as Endangered (2). Incorrect Solution: A Asian Elephant (*Elephas maximus*) (A) is listed as Endangered (2). African Forest Elephant (*Loxodonta cyclotis*) (B) is listed as Critically Endangered (1). African Savanna Elephant (*Loxodonta africana*) (C) is listed as Endangered (2).

#### 10. Question

Match the following regarding the conservation status of elephants:

| Elephant Species | | IUCN Status

A. | Asian Elephant | 1. | Critically Endangered

B. | African Forest Elephant | 2. | Endangered

C. | African Savanna Elephant | 3. | Vulnerable

Select the correct answer using the code given below:

• a) A-2, B-1, C-2

• b) A-2, B-1, C-3

• c) A-3, B-1, C-2

• d) A-2, B-3, C-1

Solution: A

• Asian Elephant (*Elephas maximus*) (A) is listed as Endangered (2).

• African Forest Elephant (*Loxodonta cyclotis*) (B) is listed as Critically Endangered (1).

• African Savanna Elephant (*Loxodonta africana*) (C) is listed as Endangered (2).

Solution: A

• Asian Elephant (*Elephas maximus*) (A) is listed as Endangered (2).

• African Forest Elephant (*Loxodonta cyclotis*) (B) is listed as Critically Endangered (1).

• African Savanna Elephant (*Loxodonta africana*) (C) is listed as Endangered (2).

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