Sultanpur National Park: It is situated in Gurgaon district of Haryana. Sultanpur National Park is a bird paradise for bird watchers. It is famous for its migratory as well as resident birds. Migratory birds start arriving in the park in September. Birds use the park as a resting place till the following March-April. Mammals: Blackbuck, Nilgai, Hog deer, Sambar, Leopard etc. Birds: Siberian Cranes, Greater Flamingo, Demoiselle Crane etc.
Khijadiya Bird Sanctuary: near Jamnagar in Gujarat and Bakhira Wildlife Sanctuary in Uttar Pradesh have been listed as Wetlands of International Importance. With this, the total number of Ramsar sites in India goes up to 48. Khijadiya, which is part of the Central Asian Flyway, has become the fourth wetland of Gujarat to get the Ramsar tag. Nalsarovar Bird Sanctuary, Thol Wildlife Sanctuary and Wadhwana wetland are the other Ramsar sites in the state.
Input Tax Credit: It is the tax that a business pays on a purchase and that it can use to reduce its tax liability when it makes a sale. In simple terms, input credit means at the time of paying tax on output, you can reduce the tax you have already paid on inputs and pay the balance amount. Exceptions: A business under composition scheme cannot avail of input tax credit. ITC cannot be claimed for personal use or for goods that are exempt.
Capital Expenditure: is used to create assets or to reduce liabilities. It consists of: (i) the long-term investments by the government on creating assets such as roads and hospitals, and (ii) the money given by the government in the form of loans to states or repayment of its borrowings.
Project Import Scheme: Project Import means import of plant and machinery and any other things which are required to establish a new project for manufacturing or producing any approved things in India or substantially expending existing project established in India. In the PIS all the items of project imports are assessed under the single classification under the Customs Tariff Act, 1975 with a single rate of duty instead of merit assessment of imported items.
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