With reference to the Government of India, consider the following information:

OrganizationSome of its functionsIt works under
I. Directorate of EnforcementEnforcement of the Fugitive Economic Offenders Act, 2018Internal Security Division–I, Ministry of Home Affairs
II. Directorate of Revenue IntelligenceEnforces the Provisions of the Customs Act, 1962Department of Revenue, Ministry of Finance
III. Directorate General of Systems and Data ManagementCarrying out big data analytics to assist tax officers for better policy and nabbing tax evadersDepartment of Revenue, Ministry of Finance

In how many of the above rows is the information correctly matched?
(a) Only one  (b) Only two  (c) All the three  (d) None

The correct answer is (b) Only two.

Here is the correct analysis of each row:

  • Row I: Incorrect. The Directorate of Enforcement (ED) does enforce the Fugitive Economic Offenders Act, 2018. However, it works under the Department of Revenue, Ministry of Finance, not the Ministry of Home Affairs.
  • Row II: Correct. The Directorate of Revenue Intelligence (DRI) is the major intelligence agency for customs-related matters and enforces the provisions of the Customs Act, 1962. It correctly works under the Department of Revenue, Ministry of Finance.
  • Row III: Correct. The Directorate General of Systems and Data Management is a wing under the Central Board of Indirect Taxes and Customs (CBIC). Its function is indeed to use data analytics to assist tax officers and identify tax evasion. The CBIC itself falls under the Department of Revenue, Ministry of Finance.

Therefore, only two rows (II and III) are correctly matched.

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