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Monthly DNA
06 Sep, 2025
20 Min Read
A cess is an additional tax imposed by the Government of India for a specific purpose, as authorized under Article 270 of the Indian Constitution. It is levied on top of existing taxes or duties listed in the Union List of the Seventh Schedule of the Constitution.
Key Features of a Cess:
Examples of Cess:
Surcharge: An Additional Levy
Differences between Cess and Surcharge:
|
Aspect |
Tax |
Cess |
Surcharge |
|
Definition |
A levy imposed on income, property, or transactions (e.g., income tax, GST). |
An additional levy for a specific purpose, imposed on existing taxes (e.g., Education Cess, Swachh Bharat Cess). |
An additional levy on existing taxes, generally progressive in nature (e.g., income tax surcharge). |
|
Revenue Use |
Goes to the Consolidated Fund, used generally. |
Credited to the Consolidated Fund but used only for a specific purpose. |
Credited to the Consolidated Fund and used generally, without a specific purpose restriction. |
|
State Sharing |
Shared with states as part of the divisible pool. |
Not shared with states, remains with the Centre. |
Not shared with states, remains with the Centre. |
|
Examples |
Income Tax, Corporate Tax, GST. |
Swachh Bharat Cess, Education Cess, Krishi Kalyan Cess. |
Income tax surcharge, Corporate tax surcharge. |
CAG’s Flagged Shortfall in Cess Transfer
The Comptroller and Auditor General (CAG) raised concerns about the Rs 3.69 lakh crore shortfall in transferring the cess collections to their intended funds. This highlights an important issue in the functioning of cess funds and their proper utilisation.
Implications:
Conclusion
Cess and surcharge are distinct in terms of their purpose, usage, and impact on Union finances. While both are credited to the Consolidated Fund of India and are not shared with states, cess must be strictly used for its intended purpose, unlike the surcharge which is used for general government expenditure. The issue of Rs 3.69 lakh crore shortfall in transferring cess collections to their designated funds, as flagged by the CAG, raises concerns over the proper utilisation of these levies, which are supposed to serve specific purposes like education, sanitation, and agriculture. It underscores the need for better oversight and accountability in the management of such funds
Source: PIB
Cultural capital refers to the non-economic assets such as education, knowledge, and cultural practices that contribute to social mobility. It was coined by French sociologist Pierre Bourdieu to explain how individuals' social positions are shaped not just by wealth but also by the cultural resources they have access to. In the context of India, cultural capital has traditionally been associated with urban centers and elite institutions.
Traditional Cultural Capital in India:
Rise of Tier-2 and Tier-3 Influencers
The emergence of Tier-2 and Tier-3 influencers—content creators from smaller towns and regional cities—has shifted the cultural dynamics in India. These influencers are using platforms like YouTube, Instagram, and ShareChat to build massive followings, while staying rooted in their regional identities.
Redefining Cultural Capital:
Implications for Indian Society
The rise of Tier-2 influencers has profound implications for Indian society, ranging from cultural democratization to economic empowerment:
Challenges and Ethical Concerns
While the rise of Tier-2 influencers brings many benefits, there are also several challenges and ethical concerns that need to be addressed:
Conclusion:
The rise of Tier-2 influencers in India signals a shift towards a more inclusive and democratic cultural discourse. By making vernacular content visible, regional identities relevant, and subaltern voices powerful, these influencers are challenging traditional hierarchies of cultural capital.
As Digital India continues to grow, the influence of Tier-2 and Tier-3 influencers is likely to expand, paving the way for a more democratic, inclusive, and culturally diverse digital landscape
Source: THE HINDU
India’s higher education system has shown significant improvement in the QS World University Rankings 2026, with a notable increase in the number of Indian universities ranked globally
About QS World University Rankings
The QS World University Rankings are published annually by Quacquarelli Symonds (QS), a global higher education analytics firm. These rankings assess universities based on multiple factors:
Each of these broad categories is evaluated using 10 indicators such as academic reputation, employer reputation, and international student diversity (a new indicator introduced this year).
Key Findings in the 2026 QS World University Rankings
Why Have Indian University Rankings Improved?
Other Mechanisms for Ranking Indian Universities
India also has domestic systems in place for ranking and assessing universities:
Challenges That Still Remain in Indian Higher Education
Despite significant improvements, several challenges remain:
Way Forward for Improving Higher Education in India
Conclusion
India's improved performance in the QS World University Rankings 2026 marks a significant milestone for the nation's higher education system. With continued investment in infrastructure, employability, research, and policy reforms, Indian universities are poised to rise even further in global rankings. However, addressing the existing challenges will be crucial to sustaining this upward trajectory and ensuring that higher education in India remains globally competitive and inclusive
Source: INDIAN EXPRESS
India’s semiconductor industry is witnessing rapid growth and is expected to continue its upward trajectory, driven by several key trends and emerging opportunities.
Market Size and Growth
India's Import Surge
Key Opportunities for India
India Semiconductor Mission (ISM)
Overview:
The India Semiconductor Mission (ISM), approved in 2021, aims to make India a global semiconductor manufacturing hub and reduce dependence on imports.
Key Schemes under ISM:
Other Key Initiatives to Promote India’s Semiconductor Industry
Key Challenges to India’s Semiconductor Industry
Despite the promising growth trajectory, several challenges remain:
Steps India Should Take to Strengthen its Semiconductor Industry
Conclusion
India’s semiconductor sector is poised for rapid growth, fueled by domestic demand, global collaborations, and government support through initiatives like ISM, PLI, and SEMICON India. However, addressing the challenges related to infrastructure, skill development, and technology will be key to establishing India as a global semiconductor hub. By strengthening its manufacturing capabilities, R&D investments, and policy frameworks, India can significantly enhance its position in the global semiconductor supply chain and contribute to a more self-reliant economy
Source: PIB
The first-ever batch of 17 female cadets graduated from the National Defence Academy (NDA), marking a historic step toward greater gender inclusion in India's armed forces.
Significance of Women in the Armed Forces
Steps Taken to Increase Women's Participation in the Armed Forces
Challenges Faced by Women in the Armed Forces
Conclusion
The inclusion of women in the armed forces is a positive step toward building a more inclusive and equitable defense structure. However, as warfare continues to evolve, with technology, intelligence, and adaptability becoming central to success, gender should not limit a person’s ability to contribute.
Key Areas for Further Improvement:
In summary, while significant progress has been made in incorporating women into India’s armed forces, comprehensive reforms addressing physical standards, gender equality, and infrastructure are necessary to unlock the full potential of women soldiers and leaders in the Indian military
Source: PIB
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