Recently, three out of the six states where the Centre has proposed ‘Eco-sensitive areas (ESA)’ to safeguard the Western Ghats have requested a reduction in the size of these ESAs.

Eco-Sensitive Areas (ESA):

• The National Environment Policy (2006) defined Eco-Sensitive Zones “as areas/zones with identified environmental resources having incomparable values which require special attention for their conservation” because of their landscape, wildlife, biodiversity, historical, and natural values.
• Designation: Eco-Sensitive Areas (ESAs) are designated within a 10-kilometer radius around Protected Areas, National Parks, and Wildlife Sanctuaries.
• Notified by: The Ministry of Environment, Forest, and Climate Change (MoEFCC) notifies them under the Environment Protection Act of 1986.
• Objective: The primary objective is to regulate specific activities near these areas to mitigate their adverse effects on the delicate ecosystem surrounding the protected zones.

Western Ghats:

• The Western Ghats are a mountain range that runs almost parallel to India’s western coast. They span 1,600 kilometres from the mouth of the Tapti River near the Gujarat-Maharashtra border to Kanyakumari in Tamil Nadu.
• It covers six states: Tamil Nadu, Karnataka, Kerala, Goa, Maharashtra, and Gujarat.
• Biodiversity: The Western Ghats harbor over 30% of India’s plant, fish, herpetofauna, bird, and mammal species.
• Additionally, it boasts the unique shola ecosystem, characterised by montane grasslands interspersed with patches of evergreen forest.
• Resources: The Western Ghats are abundant in certain areas of iron, manganese, and bauxite ores.
• Plantations: This region supports numerous plantation crops and is a significant source of timber.
• It also contains many wild relatives of cultivated plants, such as pepper, cardamom, mango, jackfruit, and plantain.

Emissions of planet-warming nitrous oxide (N2O) gas rose 40% between 1980 and 2020, says study

Key Highlights of the study by the Global Carbon Project:

Atmospheric Concentrations of N2O and CO2:

• N2O: In 2022, atmospheric N2O reached 336 parts per billion, marking a 25% increase from pre-industrial levels.
• CO2: In contrast, atmospheric CO2, the primary greenhouse gas after water vapor, measured 417 parts per million in the same year.
• Increase in Human-Generated N2O Emissions: Human-generated N2O emissions have surged by 40% (three million metric tons per year) over the past four decades.
• Dominance of Agricultural Sources: Agricultural practises utilising nitrogen fertilisers like ammonia and animal manure accounted for 74% of total anthropogenic N2O emissions in the past decade.
• Exceeding IPCC Projections: In the past decade, observed atmospheric N2O concentrations have surpassed even the most pessimistic future greenhouse gas trajectories outlined by the IPCC, which could lead to global mean temperatures exceeding 3°C by the end of this century.
• Top Five Emittors: The top five country emitters by volume of anthropogenic N2O emissions in 2020 were China (16.7%), India (10.9%), the United States (5.7%), Brazil (5.3%), and Russia (4.6%).
• Long term Effects: N2O stays in the atmosphere for longer than the average human lifespan (117 years), impacting climate and ozone.
• Environmental Impact of Nitrogen Fertilisers:  Inefficient use of synthetic nitrogen fertilisers and animal manure also leads to the pollution of groundwater, drinking water, and inland and coastal waters.
• Impact of Meat and Dairy Production: The growing demand for meat and dairy products has also contributed to an increase in emissions through the increase in manure production, which also causes N2O emissions.
• Increased nitrogen fertilisers used in the production of animal feed have also contributed to the increase.
• Agricultural and Aquaculture Emission Trends: Emissions from agriculture continue to grow, while those from other sectors, such as fossil fuels and the chemical industry, are not growing or declining globally.
• India’s Standing: India ranks second in the world concerning N2O emissions from nitrogen fertilizers, which are all subsidised by over 80% in India. 

Nitrous Oxide (N2O)

• Nitrous oxide, often referred to as laughing gas or happy gas, is a colorless, odorless, and non-flammable gas. However, it supports combustion as effectively as oxygen does.
• Applications: Nitrous oxide is widely utilized by dentists and medical professionals to sedate patients during minor medical procedures.
• The gas serves as a propellant in food aerosols. It is employed in the automotive industry to improve engine performance.

The FDA unanimously gave backing to Eli Lilly’s Alzheimer’s drug, Donanemab.

• The FDA confirmed that the drug has potential benefits for early-stage patients that outweigh the risks

Alzheimer’s Disease (AD):

• It is a neurodegenerative disease that usually starts slowly and progressively worsens. It is a major cause of Dementia in patients.
• Symptoms: Memory loss, problems with language, disorientation etc.
• Duration: Long term.
• Prevalence: An estimated 5.3 million people are currently living with dementia in India.
• Alzheimer’s is one of the most common forms of dementia. This prevalence is likely to increase to 14 million by 2050.
• Risk factors: Genetics, head injuries, clinical depression, hypertension, psychological stress, lack of physical and mental exercise, Abnormal accumulation of amyloid-beta protein and tau protein inside neurons is also linked to the pathology of Alzheimer’s disease.
• Treatment: At present, there is no cure for Alzheimer’s disease. However, it can be managed by medicine and supportive therapies. These can temporarily reduce the symptoms.
• Amyloid beta_protein therapy: There are three main ways to target amyloid β-protein for treating Alzheimer disease: inhibiting its production, preventing its aggregation (or promoting its disaggregation), and promoting its clearance.

Donanemab Drug:

• Donanemab is a monoclonal antibody designed to remove toxic beta-amyloid plaques from the brains of people with early Alzheimer’s disease.
• This drug is not the cure for Alzheimer’s; however, it is effective in lessening cognitive decline.
• It is the third drug after Leqembi and Biogento to show that removing amyloid early in the disease can slow neurological degeneration.

Benefits of Donanemab Drug:

• Slows Cognitive Decline: The cognitive decline in early Alzheimer’s patients is slowed down by 35.1 per cent in 76 weeks.
• Improves patient’s Independence: It can extend patients’ ability to function independently by months and, possibly, years.
• Continued Benefits Post-Treatment: The drug’s benefits continued even after patients stopped taking the monthly infusions.
• Monthly Infusion Schedule: An infusion is required only once a month compared to other drugs.

Side Effects of Donanemab:

• Safety Profile slightly risky: This may result in slightly higher adverse events than its predecessor, Lecanemab.
• Risk of ARIA: Risk of amyloid-related imaging abnormalities (ARIA) such as swelling or bleeding in the brain.
• Possibility of Treatment-related Deaths: Three treatment-related deaths were reported in the study.

CSIR-IICT scientists identify microalgae as a potential protein supplement.

• CSIR-Indian Institute of Chemical Technology (IICT) scientists have spotlighted the potential of Chlorella Growth Factor (CGF), a protein-rich extract derived from the microalgae ‘Chlorella sorokiniana’, as an ideal ingredient for a wide range of food and feed applications.

Microalgae:

• They are microscopic algal species, as opposed to other algae that are macroscopic.
• They are mostly unicellular, although some complex associations giving colonies with larger structures exist.
• Depending on the species, their sizes can range from a few micrometers (µm) to a few hundreds of micrometers.
• Unlike higher plants, microalgae do not have roots, stems, or leaves.
• They are mostly photosynthetic. Their ability to photosynthesize is due to the presence of photosynthetic pigments.
• They can be found in a variety of aquatic habitats, being able to thrive in freshwater, brackish, marine, and hypersaline aquatic environments.
• Examples of unicellular algal species are green algae, diatoms, and dinoflagellates.

Importance:

• They play a pivotal role in ecosystems as primary producers.
• Their adaptability and diverse taxonomy make them a crucial component of aquatic food webs, supporting various organisms and influencing nutrient cycling.
• They are a rich resource of lipids, proteins, carbohydrates, and pigments with nutritional and health benefits.
• Spirulina and Chlorella, two types of microalgae, are often consumed as dietary supplements.
• Through photosynthesis, they release oxygen as a byproduct, and thus, they are a vital contributor of oxygen in the environment.
• They can form symbiotic relationships with other organisms. For example, they live within the tissues of corals (zooxanthellae) and provide them with nutrients through photosynthesis.
• Some of them are also capable of fixing nitrogen. Eg: Nostoc, Anabaena, and Oscillatoria.

The Telangana High Court has ruled against a taxpayer against whom the revenue department had invoked the General Anti-avoidance Rule (GAAR).

General Anti-Avoidance Rule (GAAR):

• GAAR is an anti-tax avoidance law in India to curb tax evasion and avoid tax leaks.
• It came into effect on 1st April 2017.
• The GAAR provisions come under the Income Tax Act, 1961.
• GAAR is a tool for checking aggressive tax planning, especially those transactions or business arrangements that are entered into with the objective of avoiding tax.
• It is specifically aimed at cutting revenue losses that happen to the government due to aggressive tax avoidance measures practiced by companies.
• It is meant to apply to transactions that are prima facie legal, but result in tax reduction.
• Broadly, tax reduction can be divided into three categories.
• Tax mitigation is a ‘positive’ term in the context of a situation where taxpayers take advantage of a fiscal incentive provided to them by tax legislation by complying with its conditions and taking cognisance of the economic consequences of their actions.
• Tax mitigation is permitted under the Act. This tax reduction is acceptable even after GAAR has come into force.
• Tax evasion is when a person or entity does not pay the taxes that are due to the government.
• This is illegal and liable to prosecution. Illegality, wilful suppression of facts, misrepresentation, and fraud—all constitute tax evasion, which is prohibited under law.
• This is also not covered by GAAR, as the existing jurisprudence is sufficient to cover tax evasion/Sham transactions.
• Tax avoidance includes actions taken by a taxpayer, none of which are illegal or forbidden by the law.
• However, although these are not prohibited by the law, they are considered undesirable and inequitable since they undermine the objective of effective collection of revenue.
• GAAR is specifically against transactions where the sole intention is to avoid tax.
• In this, the taxpayers used legal steps which results in tax reduction, which steps would not have been undertaken if there was no tax reduction.
• This kind of tax avoidance planning is sought to be covered by GAAR.
• With GAAR, there is no difference between tax avoidance and tax evasion. All transactions which have the implication of avoiding tax can come under the scanner of GAAR.