Tuesday, August 19, 2014

SYLLABUS AND BOOKS FOR POLITICAL SCIENCE OPTIONAL SUBJECT (UPSC-IAS)

  Political Science and International Relations

 PAPER - I

Political Theory and Indian Politics:


  1. Political Theory: meaning and approaches.
  2. Theories of the State: Liberal, Neoliberal, Marxist, Pluralist, Post-colonial and feminist.
  3. Justice: Conceptions of justice with special reference to Rawl’s theory of justice and its communitarian critiques.
  4. Equality: Social, political and economic; relationship between equality and freedom; Affirmative action.
  5. Rights: Meaning and theories; different kinds of rights; concept of Human Rights.
  6. Democracy: Classical and contemporary theories; different models of democracy – representative, participatory and deliberative.
  7. Concept of power, hegemony, ideology and legitimacy.
  8. Political Ideologies: Liberalism, Socialism,Marxism, Fascism, Gandhism and Feminism.
  9. Indian Political Thought : Dharamshastra, Arthashastra and Buddhist traditions; Sir Syed Ahmed Khan, Sri Aurobindo, M.K. Gandhi, B.R. Ambedkar,M.N. Roy .
  10. Western Political Thought: Plato, Aristotle, Machiavelli, Hobbes, Locke, John S. Mill, Marx, Gramsci, Hannah Arendt.

Indian Government and Politics:

1. Indian Nationalism:

  • (a) Political Strategies of India’s Freedom Struggle: Constitutionalism to mass Satyagraha, Non-cooperation, Civil Disobedience; Militant and revolutionary movements, Peasant and workers’ movements.
  • (b) Perspectives on Indian National Movement: Liberal, Socialist and Marxist; Radical humanist and Dalit.
2. Making of the Indian Constitution: Legacies of the British rule; different social and political perspectives.
3. Salient Features of the Indian Constitution: The Preamble, Fundamental Rights and Duties, Directive Principles; Parliamentary System and Amendment Procedures; Judicial Review and Basic Structure doctrine.
4. (a) Principal Organs of the Union Government: Envisaged role and actual working of the Executive, Legislature and SupremeCourt.
(b) Principal Organs of the State Government: Envisaged role and actual working of the Executive, Legislature and High Courts.

5. Grassroots Democracy: Panchayati Raj and Municipal Government; significance of 73rd and 74th Amendments; Grassroot movements.
6. Statutory Institutions/Commissions: Election Commission, Comptroller and Auditor General, Finance Commission, Union Public Service Commission, National Commission for Scheduled Castes,National Commission for Scheduled Tribes, National Commission for Women; National Human Rights Commission, National Commission for Minorities, National Backward Classes Commission.
7. Federalism: Constitutional provisions; changing nature of centre-state relations; integrationist tendencies and regional aspirations; inter-state disputes.
8. Planning and Economic Development : Nehruvian and Gandhian perspectives; role of planning and public sector; Green Revolution,land reforms and agrarian relations; liberalilzation and economic reforms.
9. Caste, Religion and Ethnicity in Indian Politics.
10. Party System: National and regional political parties, ideological and social bases of parties; patterns of coalition politics; Pressure groups, trends in electoral behaviour; changing socio- economic profile of Legislators.
11. Social Movements: Civil liberties and human rights movements; women’s movements; environmentalist movements.

PAPER – II

Comparative Politics and International Relations Comparative Political Analysis and International Politics:
1. Comparative Politics: Nature and major approaches; political economy and political sociology perspectives; limitations of the comparative method.
2. State in comparative perspective: Characteristics and changing nature of the State in capitalist and socialist economies, and, advanced industrial and developing societies.
3. Politics of Representation and Participation: Political parties, pressure groups and social movements in advanced industrial and developing societies.
4. Globalisation: Responses from developed and developing societies.
5. Approaches to the Study of International Relations: Idealist, Realist, Marxist, Functionalist and Systems theory.
6. Key concepts in International Relations: National interest, Security and power; Balance of power and deterrence; Transnational actors and collective security; World capitalist economy and globalisation.
7. Changing International Political Order:
(a) Rise of super powers; strategic and ideological Bipolarity, arms race and Cold War; nuclear threat;
(b) Non-aligned movement: Aims and achievements;
(c) Collapse of the Soviet Union; Unipolarity and American hegemony; relevance of non-alignment in the contemporary world.
8. Evolution of the International Economic System: From Brettonwoods to WTO; Socialist economies and the CMEA (Council for Mutual Economic Assistance); Third World demand for new international economic order; Globalisation of the world economy.
9. United Nations: Envisaged role and actual record; specialized UN agencies-aims and functioning; need for UN reforms.
10. Regionalisation of World Politics: EU, ASEAN, APEC, SAARC, NAFTA.
11. Contemporary Global Concerns: Democracy, human rights, environment, gender justice, terrorism, nuclear proliferation.


India and the World:

1. Indian Foreign Policy: Determinants of foreign policy; institutions of policy-making; continuity and change.
2. India’s Contribution to the Non-Alignment Movement: Different phases; current role.
3. India and South Asia:
(a) Regional Co-operation: SAARC – past performance and future prospects.
(b) South Asia as a Free Trade Area.
(c) India’s “Look East” policy.
(d) Impediments to regional co-operation: river water disputes; illegal cross-border migration; ethnic conflicts and insurgencies; border disputes.
4. India and the Global South: Relations with Africa and Latin America; leadership role in the demand for NIEO and WTO negotiations.
5. India and the Global Centres of Power: USA, EU, Japan, China and Russia.
6. India and the UN System: Role in UN Peace-keeping; demand for Permanent Seat in the Security Council.
7. India and the Nuclear Question: Changing perceptions and policy.
8. Recent developments in Indian Foreign policy: India’s position on the recent crisis in Afghanistan, Iraq and West Asia, growing relations with US and Israel; vision of a new world order.


Suggested Reading:


  • Our Constitution by Subhash C Kashyap
  • Our Parliament by Subhash C Kashyap
  • Perspective on Constitution (ED) by P.M Bakshi
  • Constitution by D.D. Basu
  • IIPA Journal
Reference Book List topic wise:

Political Theory and Indian Politics

• George H. Sabine ( Western political theory)
• Eddy Ashrivatham (Political theory)
• C.L. Wayper (Political thought)
• O.P. Gauba (An introduction to political thought)
• R.M. Bhagat (Western political thought)
• Amal Roy and Mohit Bhattacharya (political theory, ideas and institutions)
• S.P. Varma (Modern political theory)
• J.C. Jauhary (Comparative politics)
• A.S. Sandhu (Political theory)
• Pukharaj Jain (Political thought)


Indian Constitution And Politics

• M.V. Paylee (Indian Constitution)
• D.D Basu (An introduction to Indian constitution)
• V.N. Shukla (Constitution of India, couple of chapters are really relevant)
• A.C. Kapoor (Comparative Governments)
• V.P. Varma (Indian political theory)
• K.R. Bombwal (Comparative constitutions)
• Bipin Chandra (Freedom struggle)
• Simit Sarkar (Modern India)
• A.R. Desai (Social background of Indian Nationalism)
• Paul Brass (Politics in India since independence)
• Independent India : First Fifty Years - Hiranyamay Kelkar
• Indian foreign policy agenda for 21st century (1998 Foreign service institute) -Lalit Mansingh
• India's foreign policy in a changing world (1999) - V.P. Dutt
• People's right and the state in the third world - Manjooran Mohanty & Partha Mukherjee
• World politics in the twentieth century - Paul Kenedy
• Nuclear India (1998) Jasjit Singh

Further Suggested Readings


Paper I - Section A

A History of Political thought—Subrata Mukherjee, Susheela Ramaswamy
A History of Political thought —J.P. Suda
For Manu & Kautilya : Foundations of Indian Political thought — V.R. Mehta
Modern Political Theory —S.P. Verma
Modern Political Theory —Madan Gandhi
Political Theory —Eddy Ashirvatham
Political Theory —J.C. Johri
Political Theory —Ray & Bhattacharya
Political Theory —O.P. Gauba


Paper I - Section B

Comparative Govt. & Politics —J.C. Johri
Comparative Govt. & Politics —Ronald Chilkote
Modern Indian Political Thinkers —V.P. Verma
Foundations of Indian Political Thought —V.R. Mehta
Indian Govt. and Politics —A.S. Narang
Indian Govt. and Politics —J.R. Siwach
Indian Govt and Politics —M.P. Singh, Himanshu Roy
Politics in India —Rajani Kothari
Govt. and Politics of India —W.H. Morris Jones


Paper II -Section A

Theoretical aspects of International Politics —Mahendra Kumar
Politics among Nations —Morganthu



Courtesy: IAS PLANNER


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Sunday, August 17, 2014

ECONOMY - "Tax System in India"


The taxation system in India is quite well structured:


The Department of Revenue of the 'Finance Ministry' of the "Government of India" is responsible for the computation; levy as well as collection of most the taxes in the country. However, some of the taxes are even levied solely by the Local State Bodies or the respective governments of the different states in the nation.

Over a period of 10 years to 15 years, the tax system in the nation has undergone some significant changes. The entire system has been tremendously reformed. The slabs for the imposition of taxes have been modified. Besides that, the rates at which any particular tax is being levied have been restructured as well as the various laws that govern the levying of taxes were being simplified. All of these reformations have resulted in the following:
  • Better compliance
  • Better enforcement
  • Easy payment of the levied taxes
The date of 1st April of the year 2005 is marked as the date of the implementation of the V. A. T. or the Value Added Tax by almost all the State Governments as a replacement of the earlier Sales Tax. Some of the states in the Indian Republic, where V. A. T. has not been implemented yet, still levy Sales Tax though. Apart from these, the process of rationalization of the tax laws is still in progress. 


CLASSIFICATION OF TAX LEVYING,COLLECTION AND DISTRIBUTION AMONG CENTRE AND STATE : 

1.Taxes Levied by the Central Government of India

The Central Indian Government that is officially named as the "Union Government" is responsible for the imposition of both direct taxes as well indirect taxes. Listed below are some of the taxes that are levied by the India Government:

 

Direct Taxes                              
DIRECT TAXES

  • Banking Cash Transaction Tax
  • Capital Gains Tax
  • Corporate Income Tax               
  • Fringe Benefit Tax
  • Personal Income Tax
  • Securities Transaction Tax

 

 

 

 

 Indirect Taxes                        
INDIERCT TAXES

  • Customs Duty
  • Excise Duty
  • Service Tax

 

 

 

2.Taxes Imposed by the State Governments

Though the majority of the taxes are levied by the Central Government of the country, there are some taxes, which can not be levied by them. These kinds of taxes are the one of the sole responsibilities of the governments of the individual states. To name a few of such taxes in India are:

  • Dividend Tax
  • Endowment Tax
  • Estate Tax
  • Gift Tax
  • Flat Rate Tax or Flat Tax
  • Fuel Tax
  • Inheritance Tax
  • Transfer Tax
  • Payroll Tax
  • Poll Tax
  • S. E. T. or Self Employment Tax
  • Social Security Tax
  • Usage Tax
  • Value Added Tax or Sales Tax
  • Wealth Tax

3.Taxes Levied by the Local Bodies

The Octori Tax or Entry Tax is the most famous tax, which is being imposed by the local bodies or the municipal jurisdictions on the goods' entry.


Tax Incentives in India


The India Government offers tax incentives that are subject to some specified conditions. Such incentives are provided for the following:

  • Allowance for accelerated depreciation
  • Corporate profit
  • Certain expense deduction on the basis of some particular conditions
A tax incentive is available for any fresh investment in any of the below mentioned sectors:
  • Companies involved in Research and Development
  • Development of housing projects
  • Development by undertakings
  • Food processing industry
  • Infrastructure
  • Mineral oil production and refining
  • Operating industrial places
  • Organisations handling food grains
  • Power distribution
  • Hospitals located in the rural areas
  • Specialised economic zones
  • Telecom services (For some specified services) 
  • Undertakings based in some specified hill states  

 WHAT IS DIRECT TAXES :

In case of direct taxes (income tax, wealth tax, etc.), the burden directly falls on the taxpayer.
  
=>>Income tax??

According to Income Tax Act 1961, every person, who is an assessee and whose total income exceeds the maximum exemption limit, shall be chargeable to the income tax at the rate or rates prescribed in the Finance Act. Such income tax shall be paid on the total income of the previous year in the relevant assessment year.


Assessee means a person by whom (any tax) or any other sum of money is payable under the Income Tax Act, and includes -


(a) Every person in respect of whom any proceeding under the Income Tax Act has been taken for the assessment of his income (or assessment of fringe benefits) or of the income of any other person in respect of which he is assessable, or of the loss sustained by him or by such other person, or of the amount of refund due to him or to such other person;


(b) Every person who is deemed to be an assessee under any provisions of the Income Tax Act;


(c) Every person who is deemed to be an assessee in default under any provision of the Income Tax Act.

Where a person includes:
  • Individual
  • Hindu Undivided Family (HUF)
  • Association of persons (AOP)
  • Body of individuals (BOI)
  • Company
  • Firm
  • A local authority and,
  • Every artificial judicial person not falling within any of the preceding categories.
Income tax is an annual tax imposed separately for each assessment year (also called the tax year). Assessment year commences from 1st April and ends on the next 31st March.

The total income of an individual is determined on the basis of his residential status in India. For tax purposes, an individual may be resident, nonresident or not ordinarily resident.
  

 

Definition of Resident:: 

An individual is treated as resident in a year if present in India:

1. For 182 days during the year or

2. For 60 days during the year and 365 days during the preceding four years. Individuals
fulfilling neither of these conditions are nonresidents. (The rules are slightly more liberal for Indian citizens residing abroad or leaving India for employment abroad.) 

Resident but not Ordinarily Resident:

A resident who was not present in India for 730 days during the preceding seven years or who was nonresident in nine out of ten preceding years is treated as not ordinarily resident. 

Non-Residents:

Non-residents are taxed only on income that is received in India or arises or is deemed to arise in India. A person not ordinarily resident is taxed like a non-resident but is also liable to tax on income accruing abroad if it is from a business controlled in or a profession set up in India.


Non-resident Indians (NRIs) are not required to file a tax return if their income consists of only interest and dividends, provided taxes due on such income are deducted at source. It is possible for non-resident Indians to avail of these special provisions even after becoming residents by following certain procedures laid down by the Income Tax act.