With reference to the Government of India, consider the following information:
| Organization | Some of its functions | It works under | |
|---|---|---|---|
| I. | Directorate of Enforcement | Enforcement of the Fugitive Economic Offenders Act, 2018 | Internal Security Division–I, Ministry of Home Affairs |
| II. | Directorate of Revenue Intelligence | Enforces the Provisions of the Customs Act, 1962 | Department of Revenue, Ministry of Finance |
| III. | Directorate General of Systems and Data Management | Carrying out big data analytics to assist tax officers for better policy and nabbing tax evaders | Department of Revenue, Ministry of Finance |
In how many of the above rows is the information correctly matched?
Answer & explanation
Answer: (a) Only one
Only the DRI row is fully right. The Enforcement Directorate does enforce the Fugitive Economic Offenders Act, but it works under the Department of Revenue, not the Home Ministry. Big data analytics to help tax officers is the job of CBIC's Directorate General of Analytics and Risk Management (DGARM), not the DG of Systems and Data Management.
- ✗ I The ED enforces PMLA, FEMA and the Fugitive Economic Offenders Act, but the Department of Revenue (Ministry of Finance) lists it as its attached office; it is not under the Home Ministry.
- ✓ II The DRI is the apex anti-smuggling agency of the Central Board of Indirect Taxes and Customs, enforcing the Customs Act, 1962 under the Department of Revenue.
- ✗ III The data-mining and analytics role described belongs to DGARM, which CBIC created as its apex body for data analytics and risk management in July 2017.
Remember · ED, DRI and CBIC's directorates all sit under the Department of Revenue, Ministry of Finance. Tax data analytics and risk profiling: DGARM (CBIC, 2017).
Sources
- Department of Revenue, Ministry of Finance: About the Department ↗ “Enforcement, viz., investigation, and adjudication of cases arising out of breaches under the Foreign Exchange Management Act (1999); Directorate General of Revenue Intelligence and Directorate of Enforcement; All matters relating to Economic Intelligence”
- Directorate of Enforcement: About Us ↗ “today leading the enforcement of the Prevention of Money Laundering Act (PMLA) and the Fugitive Economic Offenders Act (FEOA)”
- PIB (Ministry of Finance), 67th Foundation Day of the Directorate of Revenue Intelligence, 4 December 2024 ↗ “the Directorate of Revenue Intelligence (DRI) — the apex anti-smuggling agency of the Central Board of Indirect Taxes & Customs (CBIC) — in New Delhi, today.”
- PIB (Ministry of Finance), Detection of GST Evasion ↗ “The DGARM functions as an apex body of CBIC for data analytics and risk management. The DGARM utilizes internal and external data sources for data mining and analysis”
Question and answer: UPSC's official GS Paper I (2025, Series A) — paper ↗ · answer key ↗. Explanation: Minimalist IAS, checked 30 Sept 2026 (how we verify). ·