PT 365 Economy 4 скачать в хорошем качестве

PT 365 Economy 4

For the PDF, join our Telegram group for easy access and regular updates. Telegram: https://t.me/CurrentAffairswithKaushik In this video, we are going to cover the key topics from Vision PT 365 –Polity, Governance & Social Issues for UPSC CSE Prelims 2026. INDEX – ECONOMY (PT365 – PART 4) Tax / GST / Financial Market / SEBI / AIF / Duties / Off-budget borrowing 1. Income Tax Act 2025 Replaces Income Tax Act 1961 MAT / AMT separated Virtual digital assets included Search power expanded to digital space Dispute Resolution Panel Double taxation agreements allowed Transfer pricing provisions 2. Direct Tax Developments Safe Harbour Rules CBDT rules Threshold increased to ₹300 cr Transfer pricing relief Advance Pricing Agreement (APA) Agreement between taxpayer & CBDT Max 5 years Types: Unilateral Bilateral Multilateral Securities Transaction Tax Direct tax On stock exchange transactions Introduced 2004 3. GST Reform (GST 2.0) Single indirect tax 101st Amendment 2017 CGST / SGST / IGST / UTGST Destination based tax GST 2.0 changes Two slab → 5% & 18% 40% sin tax Rate rationalisation GST Appellate Tribunal Simplified registration Export benefit change Insurance GST relief Drug GST cut GST Council Article 279A FM chairman Weighted voting Cooperative federalism 4. Other Key Terms Anti-Dumping Duty Protection tariff Against cheap imports Allowed under GATT Safeguard Duty WTO rule For sudden imports Temporary protection Off-Budget Borrowing Borrowing outside budget Through PSUs Hides fiscal deficit 5. Financial Market & Payment System Financial Market Money market Capital market Primary market Secondary market T-bill / CD / CP 6. SEBI Established 1988 Statutory 1992 Protect investors Regulate market Civil court powers SEBI Board Chairman Finance members RBI member Govt nominees SEBI Updates SWAGAT-FI framework REIT reclassification IPO norms relaxed FPI / FVCI rules 7. Other SEBI Terms AIF Alternative Investment Fund SEBI regulated Category 1 / 2 / 3 Equity Derivatives Futures Options Based on underlying asset Front Running Illegal trading Insider info use #economy #economyupsc #economypt365 #indianeconomy #economycurrentaffairs #tax #directtaxes #indirecttax #incometax #incometaxact2025 #mat #amt #transferpricing #apa #safeharbour #securitiestax #gst #gst2 #gstreforms #gstcouncil #article279a #cgst #sgst #igst #utgst #destinationtax #antidumping #safeguardduty #offbudgetborrowing #fiscaldeficit #financialmarkets #moneymarket #capitalmarkets #primarymarket #secondarymarket #tbills #cd #cp #sebi #sebiregulations #swagatfi #ipo #reit #invits #fpi #fvci #aif #alternativeinvestmentfund #derivatives #futures #optionstrading #frontrunning #visionias #visionpt365 #pt365economy #upsc #upsc2026 #upscprelims2026 #ias #ias2026 #iasprelims #iasprelims2026 #upscprelims2026