📘 IAS Prelims 2025 — GS-I Q.3 | Classroom Explanation

📌 Question

Q.3) 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?

(a) Only one
(b) Only two
(c) All the three
(d) None

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✅ Correct Answer: (a) Only one

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🧑‍🏫 Classroom Explanation

This question tests administrative placement + functional clarity of enforcement and revenue-related bodies — a high-frequency UPSC theme.

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🔍 Row-wise Analysis

❌ Row I: Directorate of Enforcement (ED)

• Correct function:
Yes, ED enforces the Fugitive Economic Offenders Act, 2018.

• Incorrect administrative control:
ED does NOT function under the Ministry of Home Affairs.
It operates under:

• Department of Revenue
• Ministry of Finance

➡️ Mismatch in “works under” column
❌ Hence, Row I is incorrect.

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✅ Row II: Directorate of Revenue Intelligence (DRI)

• Correct function:
DRI enforces the Customs Act, 1962 and several allied laws such as:

• NDPS Act
• COFEPOSA
• Wildlife Protection Act
• Arms Act
• Antiquities and Art Treasures Act

• Correct administrative control:
DRI functions under:

• Central Board of Indirect Taxes and Customs (CBIC)
• Department of Revenue
• Ministry of Finance

➡️ Function + Ministry both correctly matched
✅ Hence, Row II is correct.

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❌ Row III: Directorate General of Systems and Data Management

• Actual role:
This Directorate mainly handles:

• IT systems for Customs, GST, and Central Excise
• Systems implementation and data management

• Big data analytics role:
The function of big data analytics for tax evasion detection is actually performed by:

• Directorate General of Analytics and Risk Management (DGARM)
  (set up in 2018 under CBIC)

➡️ Wrong function attributed to the wrong directorate
❌ Hence, Row III is incorrect.

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🧮 Final Count

✔️ Correct rows: Only Row II
❌ Incorrect rows: Row I and Row III

➡️ Correct answer: (a) Only one

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🎯 UPSC Trap Decoded

• UPSC often mixes:

• Correct body + wrong ministry
• Correct ministry + wrong function

• Similar-sounding bodies (DGARM vs DG Systems & Data Management) are a deliberate confusion tool.

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🔗 Bridge Points (Future-Proof Inputs)

• ED, DRI, CBIC, DGARM are repeatedly asked across Prelims
• Ministry control questions often appear in matrix/table format
• Expect future questions on:

• ED vs NIA vs CBI (jurisdiction & ministries)
• Revenue intelligence vs internal security bodies
• Analytics, AI, and data-driven governance under Finance Ministry

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📍 GS Mapping

Question Nature: Static core with governance-current linkage

GS Paper II

Subject: Polity & Governance

Theme: Ministries, Enforcement Agencies, Administrative Structure

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