IPCC reports form the basis for government policies to tackle climate change. Explain 
Reference link: https://indianexpress.com/article/explained/explained-ipcc-assessment-reports-understanding-climate-change-7445587/

COVID 19 crisis had stretched State finances in many ways. In this context, examine the potential of Non-tax revenues source in strengthening the state finances in India.
 Reference link: https://www.thehindubusinessline.com/opinion/states-must-raise-non-tax-revenues/article35750899.ece