UPSC Prelims Practice Questions — India-Poland Joint Statement

Q1. With reference to the agreements India makes with foreign countries under Section 90 of the Income-tax Act, consider the following statements: Which of the statements given above is/are correct?

  1. Such an agreement may provide for the exchange of information to prevent the evasion or avoidance of income tax.
  2. Such an agreement may provide for the recovery of income tax due under India's law and under the partner country's law.
  3. Once such an agreement is notified, income covered by it is no longer taxable in either of the two countries.
  • A. 1 only
  • B. 1 and 2 only
  • C. 2 and 3 only
  • D. 1, 2 and 3

Q2. Consider the following statements: Which of the following is correct in respect of the above statements?

  1. A taxpayer covered by a Double Taxation Avoidance Agreement can rely on a provision of the Income-tax Act instead of the treaty when the Act's provision is more beneficial to the taxpayer.
  2. Under Section 90 of the Income-tax Act, the provisions of a tax treaty override the Act in every case of conflict, including the General Anti-Avoidance Rule.
  • A. Both Statement-I and Statement-II are correct and Statement-II explains Statement-I
  • B. Both Statement-I and Statement-II are correct, but Statement-II does not explain Statement-I
  • C. Statement-I is correct, but Statement-II is incorrect
  • D. Statement-I is incorrect, but Statement-II is correct

Q3. With reference to the UN Security Council sanctions regime established under resolution 1267, consider the following statements: Which of the statements given above are correct?

  1. Its measures target designated individuals and entities rather than imposing comprehensive sanctions on the economy of a country.
  2. It applies to individuals and entities associated with ISIL (Da'esh) and Al-Qaida.
  3. Its measures include an arms embargo on designated individuals and entities.
  4. The only measure it applies to a listed individual is an asset freeze; any travel ban is left to the discretion of each state.
  • A. 1, 2 and 3 only
  • B. 1, 2, 3 and 4
  • C. 3 and 4 only
  • D. 1 and 2 only

Q4. With reference to the legal effect of different kinds of sanctions on India, consider the following statements: Which of the statements given above is/are correct?

  1. India is obliged to freeze the funds of an individual designated under the UN Security Council's 1267 regime, even though India is not a permanent member of the Council.
  2. Sanctions adopted by the European Union against Russia bind India because they are imposed by a bloc whose members are all UN members.
  3. India's position in its joint statements with Russia, opposing economic sanctions not approved by the UN Security Council, is consistent with its commitment to act against individuals linked to groups listed under the 1267 regime.
  • A. 1, 2 and 3
  • B. 2 and 3 only
  • C. 1 and 3 only
  • D. 1 and 2 only

Q5. With reference to Article 253 of the Constitution of India, consider the following statements: Which of the statements given above is/are correct?

  1. Parliament may make a law under it to implement a treaty for the whole or any part of the territory of India.
  2. It extends to implementing decisions taken at an international conference, association or other body, and not only agreements with other countries.
  3. Because it operates notwithstanding the other provisions on legislative relations, Parliament may use it to legislate even on a matter in the State List.
  • A. 1 and 2 only
  • B. 1 and 3 only
  • C. 2 and 3 only
  • D. 1, 2 and 3

Q6. The India–Poland Joint Statement of October 2026 called for the early signing and ratification of the EU–India Free Trade Agreement, whose negotiations had been concluded. It also looked forward to the early signing of an India–Poland Agreement on Mutual Protection and Exchange of Classified Information, and proposed a Defence Industry Dialogue covering co-development and co-production. Which of the following inferences can validly be drawn from the above?

  1. At the time of the statement, the EU–India FTA's commitments were not yet legally operative between the parties.
  2. Indian and Polish defence firms already had a bilateral legal framework for exchanging classified technical data with each other.
  3. Concluding negotiations on an agreement is a distinct stage from that agreement becoming legally binding.
  • A. 1, 2 and 3
  • B. 1 only
  • C. 2 and 3 only
  • D. 1 and 3 only

Q7. India and Poland raised their ties to a Strategic Partnership in August 2024 and adopted a five-year Action Plan, which is reviewed mainly through annual political consultations. Defence cooperation runs through a Joint Working Group on Defence. In October 2026, the leaders still looked forward to signing an agreement on the exchange of classified information. Poland supports EU sanctions on Russia, while India opposes sanctions not approved by the UN Security Council. Which of the following inferences can validly be drawn from the above?

  1. The elevation to a Strategic Partnership obliges each country to come to the military defence of the other.
  2. The elevation did not by itself create the legal instruments needed for sharing classified defence information.
  3. The Strategic Partnership requires India to align its sanctions policy with that of the European Union.
  4. Cooperation under the partnership is carried out through negotiated plans and institutional dialogues that are periodically reviewed.
  • A. 2, 3 and 4 only
  • B. 1, 2 and 4 only
  • C. 2 and 4 only
  • D. 1 and 3 only

Q8. Consider the following assertion: Under the India–Poland Strategic Partnership, defence cooperation is shifting from government-to-government dialogue towards industrial collaboration. Which of the statements given below support/supports the above assertion?

  1. A Defence Industry Dialogue covering business-to-business linkages, co-development and co-production has been proposed.
  2. The Joint Working Group on Defence, a forum of the two defence establishments, has held eight meetings so far.
  3. Poland presents itself as a gateway for Indian businesses into Central and Eastern Europe and the wider EU market.
  • A. 1 only
  • B. 1 and 2 only
  • C. 2 and 3 only
  • D. 1, 2 and 3