Q. With reference to the NUDGE Initiative, consider the following statements:
1.It is being launched by the Directorate of Revenue Intelligence (DRI).
2.It aims to strengthen voluntary tax compliance through data-driven, non-intrusive communication.
Which of the statements given above is/are correct?

[A] 1 only

[B] 2 only

[C] Both 1 and 2

[D] Neither 1 nor 2

Answer: B
Notes:

Explanation: 2 only

Statement 1 is incorrect: Implementing agency: Central Board of Direct Taxes (CBDT)

Statement 2 is correct: It focuses on helping taxpayers correctly disclose foreign assets and foreign-source income. It aims to strengthen voluntary tax compliance through data-driven, non-intrusive communication.

Source: PIB        

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