”UPSC Prelims Bits For Today” is every day published in the morning between 11:00 AM to 12:00 Noon and contains selective current affairs articles. ”UPSC Prelims Bits For Today” covers various topics from UPSC Prelims Syllabus and is very helpful and time managing for UPSC Aspirants. The framing of this daily current affairs compilation article is easy to read and understandable also.
In the ”UPSC Prelims Bits For Today” article, we focus on UPSC Preliminary exam-oriented current affairs covering various sections from leading National Newspapers, PIB, and other various official sources.
68th National Film Awards-2020
Tamil movie Soorarai Pottru won national awards for the Best Feature Film, Best Actor(Suriya), Best Actress(Aparna Balamurali), Best Background Score(G.V. Prakash Kumar) and the Best Screenplay(Shalini Usha Nair and Sudha Kongara).
Tanhaji: The Unsung Warrior
Tanhaji won the awards for Best Actor (Ajay Devgn) and Best Popular Film Providing Wholesome Entertainment.
Late Sachidanandan K.R. has got the Best Director award for Malayalam movie, Ayyappanum Koshiyum. The Best Female Playback Singer prize went to Nanjiyamma for the same movie.
Rahul Deshpande was adjudged the Best Male Playback Singer for Me Vasantrao.
Testimony of Ana
It won the Best Non-Feature Film award.
Manoj Muntashir won the Best Lyrics prize for the movie Saina.
Sarna Community: What is the Issue?
On November 11, 2020, the Jharkhand State Assembly, in a special session sent a resolution to the Union government asking for a separate religion code for the tribal population in the upcoming Census 2021 exercise. The resolution named it ‘Sarna Adivasi Dharam’.
Who are Sarnas?
- Followers of ‘Sarna’ are usually nature worshippers. They have been demanding recognition of it as a distinct religion for decades.
- At present, under the census, there are codes for only six religions: Hinduism, Islam, Christianity, Sikhism, Buddhism and Jainism.
- While filling in these columns, a tribal resident has to identify himself or herself as one of these or as ‘others’, but cannot specify his / her religion as a different one.
- In census surveys during 1871-1951, there was a separate category for the tribal population. But later, this was dropped. In independent India, the tribal identity has been about constitutional provisions promising to protect their rights and central laws promising to protect their land. Although recognised as an administrative and social category — Scheduled Tribes — these communities have never been recognised as a separate religious group.
Transitional Tax Credits
Why in the News?
In a judgement that could benefit many companies, the Supreme Court ruled on Friday that businesses that were unable to claim tax credits when the indirect tax system switched to the Goods and Services Tax (GST) would be able to do so.
When India moved to the GST regime in 2017, companies had to transition the credit sitting on their books. So, the closing balance in the old tax regime would become the opening credit balance under GST.
What is a tax credit?
A tax credit is a component of a company’s tax payment that can be applied to offset a subsequent tax obligation.
Who will be benefitted?
The move is likely to benefit hundreds of GST assessees who had hitherto not been able to avail such credits, with a two-month window to claim them set to become available over September and October.