IIT Tirupati Hosts 5th BRICS Geospatial Technologies Meeting

What’s the News?

IIT Tirupati hosted the 5th BRICS Working Group Meeting on Geospatial Technologies and Applications at its Yerpedu campus in Andhra Pradesh. Conducted in hybrid mode under the Department of Science and Technology (DST), the meeting brought together experts and delegates from BRICS and partner countries.

The discussions focused on geospatial infrastructure, climate resilience, precise positioning, artificial intelligence-based spatial analytics and cross-border data interoperability. IIT Tirupati’s Navavishkar I-Hub Foundation (IITNiF) was also involved in organising the meeting.

Technical Areas

• Spatial Data Infrastructure: Systems for collecting, managing, sharing and using location-based information.
• Climate resilience: Geospatial data for climate-risk mapping, environmental monitoring and disaster preparedness.
• Positioning, Navigation and Timing: Satellite-based services used in aviation, shipping, telecommunications, logistics and emergency response.
• AI-based geospatial analytics: Machine learning for land-use classification, feature identification and detecting changes in satellite images.
• Geodesy and precise positioning: Development of accurate reference frames and high-precision location services.
• Data interoperability: Adoption of common standards so that geospatial information can be exchanged and reused across different platforms and countries.

Proposed Outcomes

The meeting is expected to contribute to:

• Tirupati Recommendations: Measures for stronger multilateral cooperation in geospatial technologies.
• BRICS Working Group Action Plan: Joint projects, capacity-building and knowledge-sharing among participating countries.
• BRICS Geodesy and Positioning Cooperation Framework: Coordination of reference systems and positioning services.
• Interoperable Geospatial Data Infrastructure Framework: Common protocols for sharing and using spatial data across BRICS countries.

Geospatial Technologies

Geospatial technologies collect, analyse and present information linked to locations on Earth.

• Remote sensing: Obtains information through satellites, aircraft or drones without direct physical contact.
• GIS — Geographic Information System: Captures, stores, analyses and displays spatial data.
• Satellite navigation: Provides location, navigation and timing information.
  • GPS — United States
  • GLONASS — Russia
  • Galileo — European Union
  • BeiDou — China
  • NavIC — India’s regional navigation system
• Digital mapping: Produces digital representations of terrain, infrastructure and geographic features.

India’s Geospatial Policy

The National Geospatial Policy 2022 seeks to liberalise access to geospatial data, promote private-sector participation and develop India as a global geospatial leader. DST is the nodal department, while the Survey of India has a major role in foundational mapping and geospatial infrastructure.

Important policy targets include:

• By 2030
  • Topographical mapping at 5–10 cm resolution for urban and rural areas.
  • Mapping at 50–100 cm resolution for forests and wastelands.
  • Digital Elevation Model accuracy of 25 cm for plains and 1–3 metres for mountainous regions.
  • Development of Geospatial Knowledge Infrastructure.
• By 2035
  • High-resolution mapping of inland waters and deep-sea topography.
  • Mapping of underground infrastructure in major urban areas.
  • Development of digital twins for major cities.

Applications in Governance

• Disaster management: Hazard zonation, flood forecasting and damage assessment.
• Agriculture: Crop monitoring, soil mapping and precision farming.
• Urban planning: Land-use mapping, infrastructure planning and utility management.
• Transport: Route optimisation and integrated infrastructure development.
• Environment: Monitoring deforestation, water bodies and land degradation.
• Defence and security: Border surveillance, navigation and strategic mapping.

Relevant Indian initiatives include PM Gati Shakti, SVAMITVA, AMRUT 2.0 and the NAKSHA urban land-survey programme.

Sources

• The Hindu

India Sends Reduced Contingent to Glasgow 2026 Commonwealth Games

What’s the News?

India is participating in the 23rd Commonwealth Games in Glasgow, Scotland, with a substantially smaller contingent because several of its traditionally medal-rich sports have been excluded from the programme.

Olympic medallists Saikhom Mirabai Chanu and Lovlina Borgohain have been selected as India’s flag bearer and baton bearer, respectively, for the opening ceremony. Olympic champion Neeraj Chopra is among the prominent athletes leading India’s medal campaign.

Glasgow 2026 Games

• Edition: 23rd Commonwealth Games
• Host: Glasgow, Scotland
• Participating teams: 74 nations and territories
• Athletes: Around 3,000
• Programme: 10 sports, including six integrated Para sports
• Medal events: 215
  • Includes a record 47 Para-sport medal events
• Venues: Four venues located within an eight-mile corridor
• Format: A compact, lower-cost Games using existing sporting infrastructure.

India’s Contingent

India’s latest detailed roster is reported to contain 126 athletes—78 men and 48 women—participating in eight able-bodied sports and five Para-sport disciplines.

Able-Bodied Sports

• Athletics
• Weightlifting
• Boxing
• Judo
• Artistic gymnastics
• Swimming
• Track cycling
• Bowls

Para-Sport Disciplines

• Para athletics
• Para powerlifting
• Para swimming
• Para track cycling
• 3x3 wheelchair basketball

Ceremonial Representatives

• Flag bearer – Saikhom Mirabai Chanu
  • Olympic silver medallist
  • Multiple Commonwealth Games medallist
  • Represents India in weightlifting
• Baton bearer – Lovlina Borgohain
  • Olympic bronze medallist
  • Represents India in boxing.

Reduced Sports Programme

Several sports in which India has historically performed strongly are absent, including:

• Wrestling
• Badminton
• Table tennis
• Hockey
• Cricket
• Squash
• Shooting
• Archery

India won 61 medals and finished fourth at Birmingham 2022. Wrestling, badminton and table tennis alone contributed 25 medals, while hockey and women’s cricket added three more. Their exclusion substantially reduces India’s medal opportunities.

India is expected to depend mainly on:

• Athletics
• Weightlifting
• Boxing
• Judo
• Para sports

Commonwealth Games

• The event began as the British Empire Games in Hamilton, Canada, in 1930.
• It is governed by Commonwealth Sport, previously known as the Commonwealth Games Federation.
• India made its Commonwealth Games debut in 1934.
• Glasgow 2026 marks India’s 19th participation.
• India previously hosted the Games in New Delhi in 2010.
• Amdavad, Gujarat, has been confirmed as the host of the 2030 Centenary Commonwealth Games.
  • The 2030 edition is expected to feature 15–17 sports.

Roster Data Note

The provided reports contain differing contingent figures—ranging from 120 to 126 athletes, apparently because of roster revisions and inconsistent treatment of athlete and delegation numbers. For examination purposes, the latest detailed approved list reporting 126 athletes should be preferred unless an updated official notification is issued.

Sources

• Hindustan Times
• The Indian Express
• Moneycontrol
• Mint

India Adds Anti-Abuse Rule to Sri Lanka Tax Treaty

What’s the News?

India has notified an amended protocol to its Double Taxation Avoidance Agreement (DTAA) with Sri Lanka, introducing a stronger anti-abuse provision known as the Principal Purpose Test (PPT).

The provision empowers tax authorities to deny treaty concessions when obtaining a tax benefit is one of the principal purposes of a transaction or arrangement. The amended provisions will apply in India from FY 2027-28. They do not alter existing tax rates or impose a new tax.

Principal Purpose Test

The Principal Purpose Test is a general anti-avoidance rule used in international tax treaties.

Treaty benefits may be denied when:

• Considering all relevant facts and circumstances, it is reasonable to conclude that obtaining a treaty benefit was one of the principal purposes of an arrangement or transaction.
• The arrangement lacks a genuine commercial rationale and is primarily structured to reduce tax liability.

Treaty relief may still be granted when the benefit is consistent with the object and purpose of the relevant DTAA provisions. Thus, the PPT follows the principle of commercial substance over legal form.

Treaty Shopping

Treaty shopping occurs when a resident of a third country routes an investment or transaction through a country having a favourable tax treaty with the source country.

Typical Structure

• Country A has no favourable tax treaty with India.
• An investor from Country A establishes an intermediary entity in Country B.
• Country B has a favourable DTAA with India.
• The intermediary entity claims reduced withholding tax, capital-gains relief or another treaty concession.

The PPT allows authorities to examine whether the intermediary entity has genuine business operations, employees, assets, decision-making capacity and economic substance.

Revised Treaty Objective

The treaty’s preamble has been updated to clarify that its objectives are:

• Eliminating double taxation.
• Promoting legitimate cross-border trade and investment.
• Preventing tax evasion and avoidance.
• Preventing double non-taxation or artificially reduced taxation.
• Denying indirect treaty benefits to residents of third countries through treaty-shopping arrangements.

Double Taxation Avoidance Agreement

A DTAA is an agreement between two countries determining how income arising in cross-border transactions will be taxed.

Main Purposes

• Prevent the same income from being taxed twice.
• Allocate taxing rights between the source and residence countries.
• Provide tax credits or exemptions.
• Reduce withholding-tax rates on specified payments.
• Facilitate the exchange of tax information.
• Prevent fiscal evasion.

A DTAA does not independently create a tax. Domestic tax law first determines whether income is taxable, after which applicable treaty relief may be claimed.

BEPS Framework

The amendment implements the minimum standard under Action 6 of the G20–OECD Base Erosion and Profit Shifting Project.

BEPS

Base Erosion and Profit Shifting refers to strategies through which multinational enterprises exploit differences between tax systems to:

• Shift profits to low-tax jurisdictions.
• Artificially reduce taxable income.
• Separate taxable profits from the location of actual economic activity.
• Exploit gaps and mismatches between domestic tax rules.

BEPS Action 6

Action 6 specifically addresses the prevention of tax-treaty abuse, particularly treaty shopping. Its minimum standard requires countries to include anti-abuse language and mechanisms such as the PPT in their tax treaties.

Multilateral Instrument

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS, commonly called the Multilateral Instrument or MLI, enables countries to simultaneously modify multiple bilateral tax treaties without renegotiating each agreement separately.

• India is a signatory to the MLI.
• The MLI entered into force for India in 2019.
• Sri Lanka was not an MLI signatory when the amendment was approved.
• Therefore, the India–Sri Lanka treaty had to be amended through a bilateral protocol.

Impact of the Amendment

• Tax administration: Authorities can investigate the commercial purpose behind investment and corporate structures.
• Revenue protection: Artificial arrangements designed to obtain reduced taxation can be denied treaty relief.
• Investors: Entities claiming treaty concessions must maintain documentation demonstrating genuine economic substance and business purpose.
• Cross-border transactions: Bona fide trade, investment and movement of capital remain eligible for treaty benefits.
• Tax certainty: Claims may become more fact-dependent because the PPT examines purpose and surrounding circumstances rather than only formal documentation.

Additional Info

• Original India–Sri Lanka DTAA
  • Signed in 2013.
  • Entered into force in the same year.
  • Covers taxes on income and prevention of fiscal evasion.
• Amending Protocol
  • Approved by the Union Cabinet in 2020.
  • Signed bilaterally in 2024.
  • Entered into force after both countries completed their domestic legal procedures.
  • Applicable in India to income arising from FY 2027-28.
• Administrative Body
  • The Central Board of Direct Taxes administers direct-tax laws.
  • It functions under the Department of Revenue, Ministry of Finance.

Sources

• The Economic Times
• Moneycontrol
• The Indian Express