Context: The home ministry of the Union has now published the terms necessary for audit return filing by these CAs on behalf of the NGOs. It is a known fact that as per the Foreign Contribution (Regulation) Act, 2010, the CAs cannot just specify the name of NGO but must also certify that the organization does not violate any provision of the Act. Non-Governmental Organization (NGO) It is an independent, as well as non-profit organization that operates outside of government control. NGOs are basically a part of the “third sector” of society, along with the public and private sectors.  Non-governmental organizations (NGOs) can receive funds from multiple sources such as, Donations, Membership fees, Grants from state govt. as well as private donors, Crowdfunding as well as MSMEs. In order to receive foreign donations, the NGOs must:  The Foreign Contribution (Regulation) Act (FCRA) The Foreign Contribution (Regulation) Act (FCRA) is a law that primarily regulates accepting and use of foreign funds by certain individuals, organizations, and companies in India. The FCRA was first enacted in 1976 and was later revised in 2010. 

Context: Today, the Indian Air Force has only 31 fighter squadrons left, compared to its authorized strength at 42 fighter squadrons. The Multi-Role Fighter Aircraft (MRFA) The Multi-Role Fighter Aircraft (MRFA) is a program by the Indian Air Force (IAF) which aim is to acquire 114 fighter jets to bolster the country’s air combat capabilities. The IAF announced the program back in April 2018, and the government issued a request for proposals in 2018. The valuation of program is expected to be $20 billion. A multirole combat aircraft (MRCA) is a combat aircraft that can perform a variety of roles, including air to air combat, air support, aerial bombing, reconnaissance, a

Context: The continuation of education into higher grades has remarkably increased in 2024 compared to 2019. Key Highlights: Schemes to Minimise Dropout Rates in India Scheme Name Year Launched Ministry Key Features Mid-Day Meal Scheme 1995 Ministry of Education (MoE) Provides free meals to students from Class 1 to 8 in government schools to improve enrolment, attendance, and retention rates. Beti Bachao Beti Padhao 2015 Ministry of Women and Child Development, Ministry of Education Focuses on girls’ education, ensuring their participation and retention in schools, while promoting their safety and well-being. Samagra Shiksha Abhiyan 2018 Ministry of Education (MoE) Integrated scheme for school education from pre-school to senior secondary level. Focuses on quality education, teacher training, and reducing dropout rates. National Scheme of Incentive to Girls for Secondary Education (NSIGSE) 2008 Ministry of Education (MoE) Provides financial incentives to girls who pass Class 8 and enrol in Class 9, aiming to reduce the dropout rates among girls at the secondary education level. Pradhan Mantri Poshan Shakti Nirman (PMPSN) 2022 Ministry of Education (MoE) A new initiative for revamping and strengthening the Mid-Day Meal Scheme to enhance the nutritional value, further promoting school attendance and retention. Kasturba Gandhi Balika Vidyalaya (KGBV) 2004 Ministry of Education (MoE) Provides quality education to girls, especially in rural areas, to reduce dropout rates. Special focus on vulnerable girls from disadvantaged groups. Rashtriya Madhyamik Shiksha Abhiyan (RMSA) 2009 Ministry of Education (MoE) Focuses on improving access to secondary education and reducing dropout rates at the secondary level. Offers financial support for infrastructure and teacher development. National Means-cum-Merit Scholarship Scheme (NMMSS) 2008 Ministry of Education (MoE) Provides scholarships to talented students from economically weaker sections to prevent dropout after Class 8. Encourages continuation of education at the secondary level. Shiksha Sahyog Yojana 2019 Ministry of Education (MoE) Provides additional resources and support for students from weaker socio-economic backgrounds to keep them in schools and prevent early dropouts. Saakshar Bharat Programme 2009 Ministry of Education (MoE) Aimed at reducing illiteracy, this scheme focuses on adult education to prevent dropouts in rural areas by enabling the community to value education. The Right to Education Act (RTE) 2009 Ministry of Education (MoE) Ensures free and compulsory education for children aged 6 to 14 years, aiming to reduce dropouts by making education accessible to all children, regardless of their background.