Question 59 from UPSC CSE 2025 - Polity & Governanc e

Question

With reference to the Government of India, consider the following information:
1. Directorate of Enforcement - Enforcement of the Fugitive Economic Offenders Act, 2018 - Internal Security Division-I, Ministry of Home Affairs
2. Directorate of Revenue Intelligence - Enforces the provisions of the Customs Act, 1962 - Department of Revenue, Ministry of Finance
3. 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?

Accepted Answer

Correct Option: A. Only one

Strategy: Carefully examine the ministry or department names associated with each body. The Enforcement Directorate (ED) is well-known for economic laws and works under Finance, not Home Affairs. DRI's role and department are correctly linked. The last row conflates DG Systems with DG Analytics—the latter does big data analytics, not DG Systems. Thus, only the DRI row is fully correct.

Key Info: The Directorate of Enforcement (ED) is a premier financial investigation agency under the Department of Revenue, Ministry of Finance. Its mandate includes enforcement of the Prevention of Money Laundering Act (PMLA), Foreign Exchange Management Act (FEMA), and the Fugitive Economic Offenders Act, 2018. The ED does not fall under the Ministry of Home Affairs; internal security is not its administrative division.

The Directorate of Revenue Intelligence (DRI) is the apex anti-smuggling agency in India. It works under the Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance. The DRI enforces the Customs Act, 1962 and various allied Acts pertaining to anti-smuggling operations; it is tasked with gathering intelligence, investigating cases, and combating customs duty evasion.

The Directorate General of Systems and Data Management is an IT arm of CBIC under the Department of Revenue, Ministry of Finance. It develops, manages, and maintains IT infrastructure for customs, central excise, and GST processes to facilitate trade and enhance departmental efficiency. Actual data analytics and tax evasion investigations are carried out by the Directorate General of Analytics and Risk Management (DGARM), also under CBIC, established in 2018 for risk analysis, policy support, and aiding tax enforcement officers by analyzing large data sets.

Answer

Option B: Only two

Answer

Option C: All three

Answer

Option D: None