<h1>Climate damage tax proposed to fund adaptation, resilience and support for communities affected by extreme weather.</h1> Civil society groups urged the finance commission to seek a National Disaster Management Authority declaration of heatwaves as a national disaster and to establish a Climate Adaptation and Resilience Fund targeted at marginalised communities. They recommended integrating adaptation into large-scale development programmes, allocating funds using scientific vulnerability mapping, and introducing a progressive tax on high-emission industries with revenue earmarked for adaptation, renewable energy, and direct support such as universal basic income and climate insurance for vulnerable workers.