16th May 2026

Explanation:

• Statement 1 is incorrect: Project Garud is a satellite platform programme launched by Hyderabad-based space startup Dhruva Space, not ISRO.
• Statement 2 is correct: The platform features a flat-pack 500 kg-class architecture designed for high-volume manufacturing with an annual capacity of nearly 500-600 satellites.
• Statement 3 is incorrect: Its applications are broad and explicitly include Telecommunications, National Security, Earth Observation, and emerging data-driven use cases.

Explanation:

• Statement 1 is correct: AA Scheme allows duty-free import of inputs physically incorporated into an export product, including packaging material, fuel, oil, and catalysts consumed in the production process.
• Statement 2 is incorrect: It can be issued to Manufacturer Exporters as well as Merchant Exporters tied to a supporting manufacturer.
• Statement 3 is incorrect: Advance Authorisation is valid for 12 months (not 24 months) from the date of issue and is overseen by the Directorate General of Foreign Trade (DGFT), which falls under the Ministry of Commerce and Industry.

Explanation:

• Statement 1 is incorrect: Agarwood is an evergreen tree species native to North East India, ranging from the foothills of the Himalayas to Papua New Guinea.
• Statement 2 is correct: Fragrant Agarwood is formed due to complex biotic, abiotic and stress-induced resin on the Aquilaria trees when infected with mold named Phialophora Parasitica.
• Statement 3 is incorrect: It was the Tripura Government that released the 'Tripura AgarWood Policy 2021', not Tamil Nadu.

(Note: The question asks for the incorrect statements, making 1 and 3 the correct choice).

Explanation:

• Statement 1 is correct: It was built by Ghiyas-ud-din-Tughlaq in 1321, who was a slave serving Sultan Mubarak Khilji before establishing the Tughlaq Dynasty.
• Statement 2 is correct: The fort was abandoned in 1327 after a famous curse given by Sufi saint Nizamuddin Auliya.
• Statement 3 is incorrect: The tomb of Ghiyas-ud-din Tughlaq on the southern side was built in 1325 AD by the ruler himself, not by his successor.
• Statement 4 is correct: Muhammad Tughluq added the small fortress of ‘Adilabad on the hill south of Tughluqabad, which shares main construction characteristics.

Explanation:

• Statement 1 is correct: Withholding tax is applicable in the case of payments made to non-resident individuals.
• Statement 2 is incorrect: The tax rate is decided as prescribed in the Income Tax Act, 1961, or the Double Taxation Avoidance Agreement (DTAA), whichever is lower.
• Statement 3 is correct: It is collected by the Government of India on income such as wages, dividends, interest, and royalties when paid to non-resident entities.