Mortal remains of Netaji, Agarwood, Income Tax Clearance Certificate (ITCC)

(General Studies III – Science and Technology Section – Developments and their Applications and Effects in Everyday Life; Indigenization of Technology and Developing New Technology.)

• As the world’s demand for minerals continues to grow, attention has turned to the vast resources hidden beneath the waves.
• Deep-sea mining, particularly the extraction of polymetallic nodules, has emerged as a promising frontier for resource acquisition. However, this pursuit is not without controversy and scientific intrigue.
• Recent discoveries, such as the presence of ‘dark oxygen’ in the abyssal depths, have added new layers of complexity to the debate surrounding deep-sea mining.

What are Polymetallic Nodules?

• Polymetallic nodules are lumps of minerals found on the ocean floor, primarily composed of:
• Iron
• Manganese hydroxides
• Rock
• These nodules are partially submerged in many parts of the ocean floor and are considered economically viable for mining when their concentration exceeds 10 kg per square meter.

Regulation of Deep-Sea Mining –

1. International Seabed Authority (ISA):
2. The primary regulator for deep-sea mining activities
3. Has established 15-year contracts with at least 22 contractors for exploration
4. Contracts cover:
5. Polymetallic nodules
6. Polymetallic sulphides
7. Cobalt-rich ferromanganese crusts

India’s Stake in Deep-Sea Mining –

1. Exploration Plans:
2. India is planning to apply for licenses to explore deep-sea minerals in the Pacific Ocean
3. The Ministry of Earth Sciences is building a submersible vehicle for exploration and mining in the Indian Ocean
4. Deep Ocean Mission:
5. Part of India’s efforts to explore and exploit deep-sea resources
6. ISA Contract:
7. The Government of India is one of the contractors with the International Seabed Authority

The Discovery of ‘Dark Oxygen’ and Its Relevance –

1. The Discovery:
2. Scientists found an unknown process producing oxygen in the deep ocean, where photosynthesis is impossible
3. This ‘dark oxygen’ was observed in the Clarion-Clipperton Zone at depths of 4 km
4. Potential Source:
5. Polymetallic nodules may be transporting electric charges that split water molecules, releasing oxygen
6. Implications for Deep-Sea Mining:
7. Raises questions about how mining activities might affect newly discovered deep-sea ecosystems
8. Highlights the potential for unknown ecological processes in deep-sea environments

Way Forward –

1. Environmental Impact Assessment:
2. More comprehensive studies are needed to understand the full impact of deep-sea mining on marine ecosystems
3. Long-term effects of disturbances, as shown by the DISCOL Experiment, need to be considered
4. Sustainable Mining Practices:
5. Development of mining techniques that minimize damage to deep-sea ecosystems
6. Consideration of ‘dark oxygen’ production in environmental impact assessments
7. Regulatory Framework:
8. Potential need for updated regulations that take into account new discoveries like ‘dark oxygen’
9. Economic Considerations:
10. Some insurance companies are already excluding deep-sea mining from their portfolios
11. Balancing economic benefits with environmental protection
12. Further Research:
13. More studies on deep-sea ecosystems and their role in global climate processes
14. Investigation into the long-term sustainability of deep-sea mining

The pursuit of deep-sea mining, particularly the extraction of polymetallic nodules, stands at a critical juncture. While the potential economic benefits are significant, as evidenced by India’s ambitious plans in this sector, the environmental implications remain a subject of intense scrutiny and concern.

• On 18 August 1945, Netaji Subhas Chandra Bose is believed to have died in a plane crash in Taiwan.
• Almost Seventy-Nine years later, his remains are still not brought back to India.
• Days before his death anniversary, his grand-nephew emphasized the need to return his remains to India.
• Anita Bose Pfaff, daughter of Netaji, highlighted that since her father didn’t witness India’s freedom, his remains should at least return to Indian soil.
• The Japanese, who last saw Bose, reported in a detailed 1956 investigation that he was cremated at Taihoku Prefecture (present-day Taipei).
• His remains were handed to his confidante SA Ayar and his articles to Rama Murti of the Tokyo Indian Independence League on 8 September 1945.
• Subsequently the remains were placed at the Renkoji temple near Tokyo, where they still rest.
• In 2017, as a response to a Right to Information application, the Ministry of Home Affairs said, after considering the reports of Shah Nawaz Committee, Justice GD Khosla Commission and Justice Mukherjee Commission of Inquiry, the Government has come to the conclusion that Netaji had died in the plane crash on 18.8.1945.
• Modern technology now offers sophisticated DNA testing, which could provide scientific proof to confirm the remains at Renkoji temple are indeed Netaji’s.

Dig Deeper: Read about Indian National Army’s contribution in Indian National Movement.

• India has successfully prevented the inclusion of agarwood (Aquilaria malaccensis) in the Review of Significant Trade (RST) of the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES).
• CITES has also notified a new export quota for the highly valuable and aromatic resinous wood and oil of the tree from India starting April 2024.
• Agarwood, cultivated mainly in northeastern India, especially in Assam, Manipur, Nagaland, and Tripura, will benefit lakhs of farmers in these regions.
• Aquilaria malaccensis was first listed in Appendix II of CITES in 1995 based on India’s proposal at CoP9 in 1994.
• This category includes species that are not necessarily threatened but require controlled trade.
• India’s removal from the RST for Aquilaria malaccensis was achieved through a non-detriment findings (NDFs) study conducted by the Botanical Survey of India (BSI) and the Ministry of Environment, Forest, and Climate Change (MoEFCC).
• The NDF suggested that harvesting should be allowed from home and community gardens, plantations on leased/patta lands, private or community plantations, and other small or large-scale plantations.
• However, it emphasized that harvesting from wild populations or protected areas should not be allowed.
• Despite the export ban, illegal trade of agarwood and its derivatives has continued, according to a report by TRAFFIC.

Dig Deeper: Read about TRAFFIC.

• The annual Kanwar Yatra concluded, with lakhs of pilgrims carrying waters from the Ganga and other holy rivers to Shiva shrines.
• The Kanwar Yatra is a Hindu pilgrimage during the month of Shravana (Saavan).
• Devotees traditionally walk barefoot with pitchers of water to various Shiva temples, though many now use vehicles.
• Water is sourced from pilgrimage sites like Haridwar, Gaumukh, Gangotri, Sultanganj, Prayagraj, Ayodhya, and Varanasi.
• Pilgrims use the water to worship Shiva lingas at significant shrines, including the 12 Jyotirlingas, and other temples like Pura Mahadeva and Augharnath Temple in Meerut, Kashi Vishwanath Temple in Varanasi, and Baidyanath Dham in Jharkhand.
• The practice of offering water to Shiva stems from the ‘Samudra Manthan’ legend, where Lord Shiva consumed a lethal poison to save the world, earning him the name Neelkantha (blue-throated).
• Another origin story involves Lord Parashuram, a devotee of Shiva, who is said to have undertaken the first Kanwar Yatra.

Dig Deeper: Read about annual religious festivals making news like Jagannath Rathyatra.

• The recent budgetary announcement highlighted simplification of tax processes, emphasizing digital verification and reducing paperwork. This aligns with the minimal requirement for ITCC and the use of PAN for most transactions. However, resident still can be asked to submit the ITCC after department recording the reasons. 
• A Tax Clearance Certificate is a statement from tax authorities that the taxpayer has paid all outstanding tax debts or has no tax liabilities. It is typically issued by the Department of Revenue and attests to compliance with tax obligations.
• Previously, an Income-Tax Clearance Certificate was necessary for many transactions such as: Submitting bids for government projects, registering real estate, Renewing import/export, postage, and shipping licenses.
• With liberalization, the need for an Income-Tax Clearance Certificate has been reduced. Now, taxpayers only need to include their Permanent Account Number (PAN) in relevant documents. The Income Tax Act 1961 requires the certificate for a minimal number of transactions.
• Foreign nationals in India on business, employment, or official duty who derive income from India must obtain an ITCC before leaving the country.
• It may also be required for those suspected of financial irregularities or under legal investigation.

Dig Deeper:  Read about FEMA,1999 and Net worth Certificate.