Current Affairs & MCQs
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MCQs 2026

31.
As of April 2026, what is a notable trend observed in the PM-KISAN scheme's implementation?
A Reduction in the annual payout amount.
B Increased focus on manual verification of beneficiaries.
C Enhanced disbursement and integration with other agricultural support programs.
D Shift towards providing in-kind benefits instead of cash.
32.
The PM-KISAN scheme was initially launched to cover which category of farmers?
A All landholding farmers.
B Small and marginal farmers.
C Tenant farmers.
D Agricultural laborers.
33.
Which of the following is a key feature of the PM-KISAN scheme's disbursement mechanism?
A Through regional rural banks only.
B Direct Benefit Transfer (DBT) to beneficiaries' accounts.
C Via post office savings accounts.
D Through agricultural cooperatives.
34.
Under the PM-KISAN scheme, how much financial assistance is provided annually to eligible farmer families?
A Rs 4,000
B Rs 5,000
C Rs 6,000
D Rs 8,000
35.
What is the primary objective of the Pradhan Mantri Kisan Samman Nidhi (PM-KISAN) scheme?
A To provide crop insurance to all farmers.
B To offer direct income support to landholding farmer families.
C To subsidize agricultural machinery for farmers.
D To promote organic farming practices.
36.
For which competitive exam would understanding the impact of tax reforms on foreign direct investment (FDI) and government fiscal policies be particularly relevant?
A UPSC Prelims - History
B SSC CGL - English Language
C Banking Exams - General Awareness/Economy
D UPSC Mains - Ethics, Integrity, and Aptitude
37.
The GMCT framework, also known as Pillar Two, is part of which broader OECD/G20 initiative?
A Sustainable Development Goals (SDGs)
B Base Erosion and Profit Shifting (BEPS) project
C Global Financial Stability Report
D Action Plan for Climate Finance
38.
Which of the following is a key objective of the GMCT framework?
A To encourage tax havens
B To reduce corporate tax rates globally
C To curb corporate tax avoidance and profit shifting
D To increase tax competition among nations
39.
What is the minimum effective corporate tax rate mandated by the GMCT framework for large multinational enterprises (MNEs)?
A 10%
B 12.5%
C 15%
D 20%
40.
The Global Minimum Corporate Tax (GMCT) framework is primarily being developed and promoted by which international body?
A International Monetary Fund (IMF)
B World Trade Organization (WTO)
C Organisation for Economic Co-operation and Development (OECD)
D United Nations (UN)