Why in the News?

The recently held G-20 summit at Delhi decided upon tripling renewable energy capacity and voluntary doubling of the rate of energy efficiency improvement by 2030, as a part of the Delhi Declaration.

Inequality matrix:

1. Any energy transition initiative should be based on 2 aspects:
   1. internalising cost i.e., those who emit greenhouse gases have to pay the social and environmental costs. 
   2. climate justice i.e., compensation has to be provided for those who are harmed. 
2. Richer countries or richer classes within a country have to pay for the energy transition as a mitigation effort as, those who contribute to climate change are not the ones who are affected by it.
3. India’s stance on climate change efforts is largely framed through the lens of foreign policy and common but differentiated responsibilities (CBDR) approach in international negotiations.
   1. This allows developing countries in the global south to prioritise economic growth and development over climate mitigation.
   2. Focusing on economic growth has naturally taken precedence over climate concerns, which shall evade concerns of climate justice within India, expanding inequality across levels class, caste and region.
4. Climate change and energy transition disproportionately affect the poor:
   1. Agrarian crisis and allied economic activities have been induced by climate-elated problems and droughts
   2. They impact agricultural productivity, thus compounding farmers’ income loss.
   3. Rising temperature in the ocean ecosystem have impacted fish stocks hurting fishing communities.
5. Thus addressing both environmental and socio-economic inequalities simultaneously becomes essential for sustainable and equitable development.
6. Less equitable societies have the potential to
   1. Have higher emission outputs per unit of economic activity.
   2. Impede the societal responses required to address climate change.
   3. The cost of carbon emissions, in terms of societal impact, becomes significantly higher

Greening development:

1. India’s energy consumption data:
   1. As of 2021, coal was the major contributor to the total energy supply in India (56%), followed by crude oil (33.4%).
   2. The industrial sector was the largest consumer of energy, using more than half, i.e., 51% of the total final energy consumption, it was followed by
      1. Transport (11%)
      2. Residential (10%)
      3. Agriculture (3.6%) sectors
   3. The above data indicates that manufacturing is far more energy- and carbon-intensive than agriculture and services.
   4. Also, any rise in energy price is likely to lead to a contraction of manufacturing, which will be negative for India given its already low manufacturing level. 
2. A holistic approach that considers economic, social, and regional inequalities has to be adopted for climate change mitigation.
   1. Renewable energy adoption has to be done without exacerbating existing disparities.
   2. It should focus on
      1. Protecting livelihoods
      2. Offering alternative job opportunities
      3. Not adversely impacting vulnerable communities
   3. To ensure an equitable and sustainable transition, inequality reduction and green investment have ot be targeted simultaneously.
   4. Regions heavily reliant on coal production may lose revenues and livelihoods due to energy transitition.
      1. Coal, the cheapest source of energy, is located in the poorer regions in eastern and central India 
      2. While renewable energy hubs are located in the relatively wealthy southern and western India.
      3. This regional divide in economic inequality due to the energy source divide in India has to be addressed via
         1. Transfer funds to States dependent on coal
         2. State-specific programmes for reskilling development
         3. Local rehabilitation needs have to be addressed
3. Sub-national governments should play a significant role in addressing climate concerns, as their priorities can differ significantly from those of the Union government.
   1. Sub-national responses have to be examined to understand how State entities are vital in tackling the challenge of climate inequality mitigation.
   2. Intricate interactions between fiscal federalism and climate mitigation have to be understood for policy alignment and cooperation across the levels of government.

Why in the News?

The World Food Day was celebrated on October 16.

India’s food system:

1. India feeds the largest population in the world. 
2. The primary goal of a food system is to ensure nutrition security for all.
3. To achieve the primary goal, the producers producing the food should make reasonable economic returns that are resilient over time.
4. Such resilience is dependent on the resilience of our natural ecosystem which serves as largest inputs to agriculture — soil, water and climatic conditions.
5. Therefore, it can be inferred that interconnectedness of nutrition security with livelihood and environmental security is a mandate for attaining a truly sustainable food system.

Nutrition, livelihoods, environment security:

1. India faces a double burden of malnutrition with a sizable proportion of Indians exhibiting nutrient deficiencies. 
2. The National Family Health Survey (NFHS), 2019-21 has revealed that:
   1. 35% of children are stunted
   2. 57% of women use modern contraceptive methods
   3. 25% of men are anaemic
3. Due to imbalanced diets and sedentary lifestyles, obesity has been witnessed in
   1. 24% of adult women
   2. 23% of adult men
4. On the production side, farm incomes are insufficient to meet the ends of marginal and small farmers. 
   1. Transforming Rural India Foundation’s report: >68% of marginal farmers supplement their incomes with non-farm activities.
   2. There are lack of skills or opportunities for income diversification.
5. India’s food production is becoming highly vulnerable due to depleting natural resources and changing climate.
   1. The 2023 soil health survey shows that almost 50% of the cultivable land in India has become deficient in organic carbon, an essential indicator of soil health. 
   2. Groundwater, the largest source of irrigation, is rapidly declining. 
   3. In Punjab, > 75% of the groundwater assessment locations are over-exploited, threatening the resilience of farm incomes.

Adopt a three-sided approach:

A triad approach that engages all three sides of the food system: consumers, producers, and middlemen have to be adopted.

1. Consumers:

   1. Consumer demand needs should be shifted towards healthy and sustainable diets that is healthier for people and the planet.
   2. The private sector which drives the aspirational consumption patterns for major Indian population can adopt strategies akin to that used to mainstream imported oats or quinoa in India, for locally-grown millets.
   3. Civil society and the health community can partner with social media influencers for transforming healthier and sustainable consumption for millions.
   4. The public sector such as the Public Distribution System, mid-day meals, railways catering, urban canteens, and public and institutional procurement can improve at least 70% of India’s consumption pattern. 
   5. Even religious institutions such as the Tirumala Tirupati Devasthanam which feeds 70,000 people daily can shape food choices (it has started procuring naturally-farmed produce).

2. Producers:

   1. Farmers’ transition towards remunerative and regenerative agricultural practices has to be supported to ensure resilient incomes.
   2. The overall funding for sustainable agriculture is less than 1% of the agricultural budget, which has to be improved.
   3. Initiatives in various agro-ecological practices such as agroforestry, conservation agriculture, precision farming, etc., have to be adopted.
   4. Agriculture support should shift from input subsidies to direct cash support to farmers per hectare of cultivation to ensure efficient use of inputs, and providing a level playing field for agroecological practices.
   5. Agricultural research and extension services should also focus on sustainable agricultural practices.

3. Middlemen:

   1. There has to be a shift in farm-to-fork value chains towards more sustainable and inclusive ones, by employing value addition of agricultural produce in rural areas.
   2. Middlemen, such as corporations supplying raw and processed food to consumers have to:
      1. prioritise direct procurement from farmers
      2. incentivise procurement of sustainably harvested produce
      3. Implement well-established approaches such as fair trade
      4. enable trading of produce between FPOs as done by few FPOs in Odisha, as all farmer families in a farmer producer organisation (FPO) are consumers of other farming goods.

Why in the News?

ISRO is set to carry out the first of a series of tests of systems and procedures of Gaganyaan mission, in less than two months after the Chandrayaan-3 Moon landing.

The safety test:

1. The Flight Test Vehicle Abort Mission-1 (TV-D1):
   1. It will demonstrate the performance of the Crew Escape System of the Gaganyaan project. 
   2. The flight will be the first of two abort missions to test the safety mechanisms that will allow the Gaganyaan crew to leave the spacecraft in an emergency.
   3. The test exercise will see the rocket rise to an altitude of almost 17 km before an abort signal is triggered.
   4. This will lead to separation of the crew module, which will descend using a parachute for a splashdown in the Bay of Bengal.
   5. The test mission will last a total 532 seconds from liftoff to the crew module splashdown about 10 km from the Sriharikota coast.
   6. The crew module will be empty for the test.
2. What will be tested?

1. 1. The TV-D1 flight will demonstrate the new Test Vehicle
   2. It will demonstrate a basic version of the crew module which is the capsule in which the astronauts will be seated during the Gaganyaan human space flight.
   3. The functioning of systems for separating the crew module from the rocket in case of a mid-flight emergency (abort mission) and the escape of astronauts will be checked.

2. 4. This Test Vehicle will use existing liquid propulsion technology, but has innovations such as the throttleable and restartable L110 Vikas engine capable of controlling propellant use.
   5. ISRO will use the Test Vehicle for several concepts that are under development, including the Scramjet engine technology for re-usable space launch vehicles.

3. Crew Escape System:

a. Soyuz MS 10 mission of Russia registered the first mid-flight failure of a Soyuz rocket since 1975 and later and the two astronauts aboard the mission, Alexey Ovchinin of Roscosmos and Nick Hague of NASA, landed on Earth.

b. ISRO has a crew module which shall have the specifications of:

1. safe for astronauts under conditions of very high heat and pressure
2. Reliable escape mechanism in the event of an emergency
3. environmental control and life support systems 
4. integrated vehicle health management system

Why in the News?

The bills proposing reforms criminal laws such as Indian Penal Code (IPC), Code of Criminal Procedure (CrPC) and Indian Evidence Act (IEA) have been tabled in the Parliament.

• But the proposed bills do not suggest any reforms in critical offences and procedures that are encompassed within the Special and Local Laws (SLLs).

Special and Local Laws (SLLs):

1. Nearly, 39.9% of all cognisable offences registered in 2021 were under SLLs. 
2. As per the Crime in India Statistics of 2021, of the total 61 lakh cognisable offences registered, 24.3 lakh offences were registered under SLLs alone.

Need for reform in SLLs:

1. Use of deficient, ambiguous and vague definitions of offences and terms in the acts.
   1. For example, SLLs such as the Unlawful Activities (Prevention) Act, 1967 (UAPA) and the Maharashtra Control of Organised Crime Act, 1999 (MCOCA) have terms such as ‘terrorist act’, ‘unlawful activity’, ‘organised crime’, ‘organised crime syndicate’ etc., which suffer from such issues.
   2. The Protection of Children from Sexual Offences Act, 2012 suffers from the issue of applicability to consensual sexual activities between minors.
   3. The Supreme Court in the case of P. Mohanraj versus M/s Shah Brothers Ispat Ltd. (2021), has referred to Section 138 of the Negotiable Instruments Act, 1881 fall squarely within the domain of civil wrongs but present under criminal provisions of the text.
   4. The universally accepted due process values are being diluted through SLLs. Examples include,
      1. powers of search and seizure under Section 43A of the UAPA
      2. admissibility of confessions recorded by police officers under Section 18 of the MCOCA
      3. stringent bail provisions provided for under
         • Section 43(D)(5) of the UAPA
         • Section 37 of the Narcotic Drugs and Psychotropic Substances Act, 1985
         • Section 45 of the Prevention of Money Laundering Act (PMLA) 2002 

SLLs to be included in the ambit of IPC, CrPC:

1. The idea of complete codification of all criminal laws inspired by Bentham’s idea of a “Pannomion”, an all-comprehensive collection of rules codified in a single place, was conceived in IPC and CrPC, to contain within its pages all criminal laws of the time.
2. It was decided to suitably amend it in situations requiring the creation of new offences, clarification of existing offences, and removal of inconsistencies.
3. The symbolic of the need to reform several aspects of our criminal laws was revealed in challenges to
   1. homosexuality under Section 377 in Navtej Johar versus Union of India (2018)
   2. sedition under Section 124A in S.G. Vombatkere versus Union of India (2022).
4. However, successive governments place increasing reliance on the SLLs, it becomes imperative to imbibe SLLS in the IPC as well as the CrPC.
   1. All SLLs which criminalise conduct should be placed as separate chapters within the larger structure of the penal code. 
   2. All SLLs which create a separate procedure for reporting of offences, arrest, investigation, prosecution, trial, evidence and bail should be included as separate procedures within the CrPC or as exceptions to the general provisions provided therein.

Why in the News?

The central govt. has rolled out an ‘import management system’ for IT hardware, including laptops and computers, withdrawing its earlier notification on import curbs.

• This comes after concerns were raised by US, China, South Korea and Taiwan at a recent World Trade Organisation (WTO) meeting.
• However, India introduced the curbs as a security measure, rather than a trade consideration.

Imports of electronic goods in India:

1. The imports of electronic goods and laptops/ computers have seen an increase in the last few years.
2. The Domestic production of electronic goods has register a CAGR of 15% comparing 2016-17 and 2021-22 figures.
3. The IT hardware manufacturing capacity and capability has reduced progressively over the years and many companies have ceased operations or are operating at lower capacities, and the increasing demand has been met largely through imports.
4. During April-June 2023, the import of electronic goods increased to $6.96 billion from $4.73 billion compared to 2022 levels, with a share of 4-7% in overall imports. 
5. The highest share of imports is in the category of personal computers including laptops, and palmtops.
6. China a Special Economic Zones (SEZs) ccounts for nearly 70-80% of the share of India’s imports of personal computers, laptops.
7. Certain firms have been excluded to apply for this authorisation, which includes:
   1. companies in the “denied entity list” 
   2. firms which have defaulted export obligations by availing benefits of schemes such as Export Promotion Capital Goods (EPCG).
   3. Companies having DRI (Directorate of Revenue Intelligence) cases against them.
   4. Companies looking to import second-hand goods or refurbished items.

The ‘import management system’ for IT hardware:

1. The proposed system requires IT hardware companies to register and disclose data related to their imports and countries from which they import.
2. The move intends to check imports of laptops and computers, as a majority of them are imported from China.
3. Exemptions provided:
   1. Imports by Special Economic Zones (SEZs) along with imports of spares, parts, assemblies, sub-assemblies, components, and notified IT hardware items essential for capital goods.
   2. Activities like re-packing, labelling, refurbishing, testing and calibration alone within the SEZ.
   3. No restrictions shall be placed on imports under baggage rules, and import of one laptop, tablet, personal computer or ultra-small form factor computer, including those purchased from e-commerce portals through post or courier.
   4. Private companies importing these goods for supply to Central and state government agencies or undertakings or for defence purposes
4. The proposed system shall be an “end-to-end” online system used to monitor imports and ensure such items come from trusted sources.
5. The new system will ensure a faceless and contactless and hassle-free process for importers to fill in the entire application process in about 10 minutes in an automated system.

About:

The Import curbs in detail:

1. The import of items categorized under the Harmonized System of Nomenclature (HNS) 8471 which includes automated data processing machine and units shall be restricted.
2. The sale of them to the customers shall require a valid license for importing.
3. Exemption to licensing requirements shall be applicable in 4 circumstances:
   1. Purchasing a single unit from e-commerce platforms that are broad into the country from abroad through post or courier.
   2. For reimport of products meant for repair and return.
   3. Applicable to Certain purposes such as R&D, testing, benchmarking and evaluation, repair and re-export or product development for up to 20 such items of import in a consignment.
   4. Can be imported if they serve as an essential part of an entity’s capital goods.

Rationale for the import curbs:

1. Reduce dependence on imports

2. Increase the domestic manufacturing of products.

3. With increasing demand for electronics hardware that is expected to reach $300 billion by FY2026, India’s forex drain for import of such electronic goods can be minimized by the move.

4. Big vendors except Apple and Asus have a ‘local assemblies’ to assemble the desktops and some budget notebooks. The import curbs will accelerate the local assembly process and helps to build an ecosystem around it.

5. The move shall provide an opportunity to build a manufacturing base and fix the impacts of pre-mature industrialization in India.

What is a freebie?

Freebies refers to transfer of goods or services to people without any payment and may contain an element of allurement of voters for electoral benefits or/and acts as a positive step towards inclusive economic growth.

Status of Freebie culture in India:

1. The expenditure of State Governments on subsidies has grown from 11.2% to 12.9% during 2020-21 and 2021-22.
2. RBI (2022): The top five states with the largest rise in subsidies over the last three years includes Jharkhand, Kerala, Odisha, Telangana and Uttar Pradesh
3. Punjab, Madhya Pradesh and Andhra Pradesh have announced the maximum freebies as a percentage of revenue receipts in the financial year 2023.
4. Freebies have exceeded 2% of Gross State Domestic Product (GSDP) for the highly indebted states of Andhra Pradesh and Punjab.

What is the function of the state in terms of expenditure?

1. To direct spending that generates the most economic value showing multiplier effect to society and the economy at large, which can be achieved through spending in capital expenditure.
2. fostering equality through redistribution which can also include giving a “freebie” to the poorer sections of society.

What is the justification given for freebies?

1. Freebies tend to address the needs of people belonging to the lower end of the income distribution.

   1. For instance, schemes such as Amma meal in Tamil Nadu, free electricity scheme in Delhi, free travel for women in public transport benefits people of lower end of the income distribution.
2. States tend to be more inclined to give freebies as they are closer to the citizens than the Centre.
3. States also hold a position that when cycles, saris and dhotis are distributed for free, it incentivises production in their respective industries.
   1. For instance, the wheat prices have been kept subdued due to free power and water provided to farmers in Punjab, else the costs would have gone up.
4. Similarly, loan waivers are seen as a fair treatment of depositors’ money as the government is providing it for a vulnerable section, else the bad loans given by banks have to be written-off.

Why is there a lot of opposition for freebies?

1. The Freebie culture amounts to bribing voters using public money solely for gaining advantage in electoral politics.
2. RBI says that ‘provision of free’ for electricity, water, public transportation, waiver of pending utility bills and farm loan waivers are freebies which causes:
   1. Destabilize credit culture
   2. Distort prices through cross-subsidisation eroding incentives for private investment
   3. Disincentivise work at the current wage rate leading to a drop in labour force participation
3. Freebies “Crowd out resources” that can otherwise be used for developmental activities of the country.
4. Large fiscal costs and inefficiencies can lead to distortion of prices and misallocation of resources.
5. The provisions of free electricity and water can
   1. Accelerate environmental degradation
   2. Deplete the water tables.
   3. Lead to irrational use and wastage of resources.
6. Multitude of social welfare schemes at the face of Centre’s GST compensation payout that ended in June 2022, large social sector expenditure in the form of subsidies can put a heavy burden on the exchequer and also exert upward pressures on yields if they are financed through market borrowing.
7. Freebies are likely to expand contingent liabilities, and the ballooning overdue of DISCOMs.
8. Freebies an also lead to
   1. abetment to corruption and erosion in governance ethics
   2. undermining of ‘equity’ and ‘fairness’
   3. Devastating effect on the financial health of the state.
9. Can lead to inequitable consequences
   1. For instance, in free bus ride, women falling in high income bracket who can afford to pay also travel. This leads to inequitable element in the distribution of subsidies.
   2. This can also cause non-compliance amongst tax payers and eventually lead to lower revenue to the government.
       

The subject of expenditure allocations has to be revisited by the next Finance Commission to draw norms that ensures parity across all the levels of government. 

Why in the News?

Recently, Punjab Chief Minister led a large prayer gathering of schoolchildren, in which they pledged to reject the scourge of drugs citing that Punjab continues to grapple with the menace that has plagued the state for over a decade. 

Drug Menace in Punjab:

1. Substance abuse is major public health problem in Punjab with One in seven (~15%) people in Punjab are currently dependent on one or more substance.
2. UN report: Punjab has the highest levels of abuse of opium as well as dextropropoxyphene in the country.
3. The burden of cannabis, heroin and injectable use stands at 45.2%, 19.3% and 13% respectively, among the age group of1 8 years and below who have used at least one (excluding tobacco) among them.

What are the reasons for drug menace in Punjab?

1. Porous border of India and Pakistan allowing cross border flow of drugs since 1990s.
2. International network that uses Punjab route for the transit of drug cartels (the Golden Crescent).
3. Nexus with security forces
4. Other factors:
   1. Low schooling level of people have led to impact on the risk of drug or alcohol abuse.

1. 2. Rural unemployment especially among youths.

Steps taken so far:

1. With increasing number of drug addicts in the state constituting about 3% of the total population of the state in de-addiction centres, the local communities have stepped up their fight against the issue.
2. Local Nasha Roko committees have been formed in many districts of the state to

• Inform the police and local anti-drug committee about suspicious entry of persons, news about sales or use of drugs in the local village.
• The committees are connected via WhatsApp and other social media platforms to mobilise the community on spotting a drug dealer.
• It also involves the active participation of local farmers as members of the committee.
• Ever since the formation of the committees, there has been a decline in cases of drug use in the state with almost an end to open use of drugs by the addicts.

3. Increasing the number of de-addiction and rehabilitation centers with recreational facilities.

4. Employing the use of three strategies

5. Drug supply reduction

6. Drug demand reduction

• As demand for drugs have been supply will find its way and can even lead to replacement of a relatively less harmful drug by a more harmful drug. Therefore, demand reduction is a key to control drug menace.

7. Harm reduction

8. Mobilising various non-government organizations and nonprofit organizations to provide vocational training and other employment programs for unemployed addicts. 

9. Appropriate linkages have to be made between health workers, community leaders, religious leaders, and teachers for planning prevention and rehabilitation activities for drug abuse.

10. Periodic outreach awareness camps for antidrug abuse in the community and school-level has to be carried out.

1. It is a Hindu ritual practiced in northern Kerala and some parts of Karnataka. 
2. A Theyyam, also known as Kaliyattam or Tira is a ritualistic performance where pantheistic deities — goddesses in most part — are summoned to the body of the performing man.
3. The form as well as the performance are known as Theyyam.
4. The Chamundi Theyyam is performed by the Pulayas, a Scheduled Caste, who consider Goddess Chamundi as the protector of the Thimiripadam paddy land.
5. The Theyyam is performed annually during the start of the Malayalam month of Thulam (mid-October-mid-November). 
6. There are about 456 types of Theyyams documented.
7. Theyyam is mainly performed by males, except the Devakkoothu theyyam which is the only Theyyam ritual performed by women.

1. 1. The Russian President Vladimir Putin’s recent visit to China was witnessed by his officers carrying the “nuclear briefcase”.
2. The ‘nuclear briefcase’, also known as the ‘Cheget’ is named after a mountain in Russia.
3. It forms a part of a larger system in place for authorising the launch of nuclear strikes.
4. It’s part of a secured communication setup which is used to convey orders for a nuclear strike to the rocket forces of the country.
5. ‘Kazbek’ electronic command-and-control network is used for communication among the forces and it also supports another system, known as ‘Kavkaz’.
6. The first and only known instance of a nuclear briefcase being “opened” during a crisis was in 1995 as a product of the final phase of the Cold War.
7. The working of the Nuclear Brief case:
   • The radar operators sent out alerts of possible enemy action.
   • The Russian electronic command-and-control networks gets activated.
   • A special notification terminal, Krokus receives the information from the radar operator.
   • It then passes it to the Kavkaz, a complex network of cables, radio signals, satellites and relays that is at the heart of the Russian command and control.
   • The alert then reaches the nuclear briefcases and it can then be opened to launch a strike using the white button and a red one to stop the order.
8. American also has such briefcases officially called the Presidential Emergency Satchel and nicknamed the ‘football’ after a 1960s mission called ‘Dropkick’.

1. RRTS is India’s first mass rapid system dedicated to regional connectivity.
2. It is capable of running at speeds up to 180 km/hour with semi high-speed rail connectivity at its core.
3. The integrated, mass transit network aims to ensure “balanced and sustainable urban development” through better connectivity and access across the NCR.
4. The RRTS also known as Namo Bharat has been constructed by a joint venture company of the Central government (NCRTC) and the governments of Delhi, Haryana, Rajasthan and Uttar Pradesh.
5. When compared with metros, the RRTS network is faster and helps to travel relatively longer distances across the NCR in a short time.
6. Compared with the Indian Railways, though the RRTS train will cover relatively smaller distances, it offers higher frequency and more comfort.

How RRTS(Regional Rapid Transit System) different from metro rail systems:

• Speed: RRTS is designed for much higher speeds of 160-180 kmph compared to metro trains which typically have maximum speeds of 80-90 kmph. This allows RRTS to connect cities farther away from each other.

• Inter-city connectivity: RRTS provides high-speed connectivity between cities of a region. Metro rails are designed for intra-city mobility.

• Distance between stations: RRTS stations are farther apart - 5-10 km compared to around 1-2 km for metro stations. This enables faster travel between stations.

• Types of coaches: RRTS will have economy and business class coaches. Metros usually have only one class of coach.

• Frequency: RRTS trains will operate at frequencies of 5-10 minutes. Metro trains often operate at 2-5 minute intervals to serve dense city routes.

• Carrying capacity: RRTS is planned for peak hour peak direction capacity of 40,000 passengers. Metros can carry 50,000-70,000 passengers per hour per direction.

• Alignment: RRTS corridors use separate alignments with very limited at-grade crossings. Metros often share right of way and have more at-grade crossings.

• Standards: RRTS uses higher standards and specifications for track, signaling, rolling stock etc to enable high speeds. Metros have relatively lower standards suitable for urban operations.

1. It is a mutually consented upon agreement between two countries on the taxability of specified incomes which both countries claim to have the right to levy tax on.
2. Most countries have DTAAs to overcome the issue of double taxation arising due to cross border incomes.
3. It is also aimed to promote international trade and amplify economic relations. 
4. DTAAs ensures that the same income is not taxed more than once by different territories.
5. It ensures that prevention of tax evasion and tax avoidance.