- A. Only one
- B. Only two
- C. All the three
- D. None
Answer: A
Explanation
Row I: The Directorate of Enforcement (ED) is responsible for enforcing the Fugitive Economic Offenders Act, 2018. However, it functions under the Department of Revenue, Ministry of Finance, not the Ministry of Home Affairs. So, this row is incorrectly matched. Row II: The Directorate of Revenue Intelligence (DRI) enforces the provisions of the Customs Act, 1962, and other allied acts. It functions under the Department of Revenue, Ministry of Finance. This row is correctly matched. Row III: The Directorate General of Systems and Data Management (DGS&DM) is part of the Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance. It develops and manages IT systems for customs, GST, and central excise. While it uses data analytics, the specific function of ‘carrying out big data analytics to assist tax officers for better policy and nabbing tax evaders’ is more precisely associated with the Directorate General of Analytics and Risk Management (DGARM), which also functions under CBIC. Thus, the description of functions for DGS&DM is not fully accurate, and the row is considered incorrectly matched in this context. Therefore, only one row is correctly matched. Understanding the structure and functions of key government bodies is important for UPSC Polity & Governance.