Lohagad Fort, also known as the Iron Fort, is a historic hill fort located near Lonavala in Pune district, Maharashtra. It is situated at an elevation of about 1,033 metres above sea level in the Western Ghats.

Geographical Significance

The mountain on which Lohagad Fort stands forms a divide between the basins of the Pavana and Indrayani rivers. The fort overlooks the Pavana Reservoir to the south, while the Visapur Fort is located on its eastern side.

Historical Significance

Lohagad Fort has witnessed the rule of several major dynasties and powers, including the Chalukyas, Rashtrakutas, Yadavas, Bahamanis, Nizams, Mughals and Marathas. In 1648 CE, Chhatrapati Shivaji Maharaj captured the fort because of its strategic and defensive importance.

Under the Treaty of Purandar (1665), Shivaji Maharaj had to surrender the fort to the Mughals. However, he recaptured Lohagad in 1670 CE and subsequently used it as a treasury vault to store wealth acquired during his Surat campaign.

During the Peshwa period, statesman Nana Phadnavis also sought refuge at Lohagad and constructed structures such as a large tank and step-well, which continue to reflect the fort's historical importance.

Architecture

Lohagad Fort has four major gates—Ganesh Darwaja, Narayan Darwaja, Hanuman Darwaja and Maha Darwaja. These gates remain largely intact and showcase the masonry, carvings and engineering skills of the period.

Vinchukada – Scorpion’s Tail

One of the most distinctive features of Lohagad Fort is Vinchukada, meaning “Scorpion’s Tail.” It is a long and narrow fortified spur extending from the main fort structure. Its shape resembles a scorpion’s tail and provides panoramic views of the Sahyadri landscape.

UNESCO World Heritage Significance

Lohagad Fort is associated with the Western Ghats, a globally significant region recognised for its exceptional biodiversity and ecological importance.

The Central Board of Direct Taxes (CBDT) has notified the Foreign Assets of Small Taxpayers–Disclosure Scheme (FAST-DS) 2026, a one-time voluntary disclosure mechanism announced in the Union Budget 2026–27.

About FAST-DS 2026

FAST-DS has been introduced under the Finance Act, 2026 to provide eligible taxpayers an opportunity to disclose certain undisclosed foreign assets and foreign income by paying the prescribed tax or fee.

The Scheme came into force on 16 August 2026, and declarations can be filed up to 31 December 2026. The valuation date for assets under the Scheme is 31 March 2026.

Eligibility

The Scheme is available primarily to taxpayers who were resident in India during the relevant previous year. A person who is currently a Non-Resident or Resident but Not Ordinarily Resident (RNOR) may also use the Scheme if they were resident in India in the year to which the undisclosed foreign income relates or in the year when the foreign asset was acquired.

Categories of Declaration

Category I – Undisclosed Foreign Asset/Income

This category covers foreign assets or foreign income that was not previously offered to tax. The aggregate value of such assets and income must not exceed ₹1 crore.

The taxpayer is required to pay 30% tax, along with an additional amount equal to 100% of the tax, making the effective payment 60% of the declared value.

Example: If the declared value is ₹80 lakh, the total payment would be ₹48 lakh.

Category II – Undeclared Foreign Asset

This category covers foreign assets whose income or acquisition value was already offered to tax, or assets acquired when the assessee was a non-resident, but which were not disclosed in the relevant foreign-asset schedule of the income-tax return.

The aggregate value of such assets must not exceed ₹5 crore, and a flat fee of ₹1 lakh is payable.

Valuation of Foreign Assets

The Fair Market Value (FMV) is generally determined as the higher of the cost of acquisition and the open-market value as on 31 March 2026. Foreign-currency values are converted into Indian Rupees according to the prescribed foreign-exchange conversion rules.

Separate valuation provisions apply to assets such as jewellery, securities, unquoted shares, immovable property, foreign bank accounts and interests in foreign partnerships/LLPs.

Benefits

A valid declaration and payment under FAST-DS provide immunity from further tax, penalty and prosecution under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, in respect of the declared asset or income.

The declared income or the amount invested in the disclosed asset is also not included in total income under the Income-tax Act, 1961 or the Black Money Act, 2015.

However, the declarant cannot subsequently seek rectification or revision of an assessment, or claim set-off or relief in related proceedings concerning the declared income/asset or amount paid under the Scheme.

Exclusions

FAST-DS cannot be used for proceeds of crime where proceedings have been initiated or are pending under the Prevention of Money-laundering Act, 2002.

It is also unavailable for income or assets relating to an assessment year where proceedings have already been completed under the Black Money Act, 2015.

Significance

FAST-DS 2026 aims to bring small-value undisclosed foreign assets and income into the tax net through voluntary compliance. At the same time, it provides eligible taxpayers with greater certainty and protection from further penalties and prosecution.

The Odisha Government has constituted a high-level inquiry committee to examine the relocation of villages from the Satkosia Tiger Reserve (STR). The inquiry follows allegations by residents that they were forcibly displaced from their ancestral villages despite having coexisted with wildlife for a long period.

The committee will examine whether the relocation process complied with the Wildlife (Protection) Act, 1972, the Forest Rights Act, 2006, and applicable National Tiger Conservation Authority (NTCA) guidelines.

About Satkosia Tiger Reserve

Satkosia Tiger Reserve is located in Odisha and is centred around the spectacular Mahanadi Gorge. It was notified as a Tiger Reserve in 2007 by combining the Satkosia Gorge Sanctuary and Baisipali Sanctuary.

Origin

The Satkosia Gorge Sanctuary was established in 1976, while the Baisipali Sanctuary was notified in 1981. These two protected areas were subsequently combined to form the Satkosia Tiger Reserve.

Geographical Significance

Satkosia lies at the meeting point of the Deccan Peninsula and Eastern Ghats biogeographic regions, giving the reserve considerable ecological and biodiversity significance.

The reserve is characterised by a 22.5-km-long gorge through which the Mahanadi River flows. The gorge creates a diverse landscape consisting of riverine, forest and wetland habitats.

Biodiversity

The reserve supports a wide variety of wildlife, including leopards, elephants, gaurs, gharials and mugger crocodiles, along with diverse reptiles, amphibians, birds and fish.

Its vegetation is primarily composed of mixed deciduous and riverine forests, with Sal (Shorea robusta) being an important tree species.

Elephant Conservation

Satkosia is also part of the Mahanadi Elephant Reserve, making it important for elephant conservation, habitat protection and wildlife connectivity.

Tiger Population

Satkosia historically supported a tiger population, but its numbers declined significantly. The tiger population fell from 12 in 2007 to just one by 2018–19, while the 2022 tiger census recorded no tigers in the reserve.

Tiger Reintroduction Programme

In 2018, Satkosia became the site of India's first inter-State tiger relocation programme, under which tigers were brought from Madhya Pradesh. However, the programme failed, and Odisha has been considering renewed efforts to supplement the tiger population.

Conservation Challenges

The major conservation challenges include the presence of villages within and around the reserve, concerns regarding relocation and forest rights, human-wildlife interactions, and the need to create inviolate habitats for wildlife while ensuring the rights and livelihoods of local communities.

The Odisha Government has constituted a high-level inquiry committee to examine the relocation of villages from the Satkosia Tiger Reserve (STR). The inquiry follows allegations by residents that they were forcibly displaced from their ancestral villages despite having coexisted with wildlife for a long period.

The committee will examine whether the relocation process complied with the Wildlife (Protection) Act, 1972, the Forest Rights Act, 2006, and applicable National Tiger Conservation Authority (NTCA) guidelines.

About Satkosia Tiger Reserve

Satkosia Tiger Reserve is located in Odisha and is centred around the spectacular Mahanadi Gorge. It was notified as a Tiger Reserve in 2007 by combining the Satkosia Gorge Sanctuary and Baisipali Sanctuary.

Origin

The Satkosia Gorge Sanctuary was established in 1976, while the Baisipali Sanctuary was notified in 1981. These two protected areas were subsequently combined to form the Satkosia Tiger Reserve.

Geographical Significance

Satkosia lies at the meeting point of the Deccan Peninsula and Eastern Ghats biogeographic regions, giving the reserve considerable ecological and biodiversity significance.

The reserve is characterised by a 22.5-km-long gorge through which the Mahanadi River flows. The gorge creates a diverse landscape consisting of riverine, forest and wetland habitats.

Biodiversity

The reserve supports a wide variety of wildlife, including leopards, elephants, gaurs, gharials and mugger crocodiles, along with diverse reptiles, amphibians, birds and fish.

Its vegetation is primarily composed of mixed deciduous and riverine forests, with Sal (Shorea robusta) being an important tree species.

Elephant Conservation

Satkosia is also part of the Mahanadi Elephant Reserve, making it important for elephant conservation, habitat protection and wildlife connectivity.

Tiger Population

Satkosia historically supported a tiger population, but its numbers declined significantly. The tiger population fell from 12 in 2007 to just one by 2018–19, while the 2022 tiger census recorded no tigers in the reserve.

Tiger Reintroduction Programme

In 2018, Satkosia became the site of India's first inter-State tiger relocation programme, under which tigers were brought from Madhya Pradesh. However, the programme failed, and Odisha has been considering renewed efforts to supplement the tiger population.

Conservation Challenges

The major conservation challenges include the presence of villages within and around the reserve, concerns regarding relocation and forest rights, human-wildlife interactions, and the need to create inviolate habitats for wildlife while ensuring the rights and livelihoods of local communities.

Helicase is an enzyme that unwinds and separates the two strands of DNA, enabling the genetic information stored in DNA to be copied during DNA replication.

Why is DNA Unwinding Necessary?

DNA normally exists as a double helix, in which complementary bases on the two strands are held together by hydrogen bonds. Before replication can occur, these two strands must be separated so that each strand can serve as a template for the formation of a new strand.

ATP-Driven Activity

Replicative helicases are loaded onto DNA at or near specific regions called replication origins. They use energy generated through nucleotide hydrolysis, particularly ATP hydrolysis, to move along DNA and separate its two strands.

Formation of Replication Fork

As the helicase moves along the DNA molecule, it disrupts the interactions between complementary base pairs and exposes the individual strands. This unwinding produces a Y-shaped structure called the replication fork, where DNA replication takes place.

Role of Topoisomerases

The unwinding of DNA creates torsional stress and supercoiling ahead of the replication fork. Topoisomerases help relieve this stress by controlling DNA twisting, thereby preventing excessive supercoiling, tangling and DNA breakage.

Formation of New DNA

Once the parental DNA strands are separated, each strand acts as a template for the synthesis of a new complementary DNA strand. This enables the genetic information to be accurately copied.

MCM2–7 and CMG Helicase

DNA replication is carefully regulated so that it begins at the correct stage of the cell cycle. Replicative helicases are initially present as inactive MCM2–7 double hexamers at replication origins.

During activation, these structures are remodelled into the active CMG helicase complex, composed of Cdc45, MCM2–7 and GINS. The activation of CMG helicase is closely linked to the initial melting and unwinding of DNA, allowing the replication machinery to establish the replication fork.