MCA signed MoU with Financial Intelligence Unit

Current Context: The Ministry of Corporate Affairs (MCA) has signed an MoU with Financial Intelligence Unit-India which comes under the Ministry of Finance.

• The MoU was signed to exchange data between both entities.
• It will help to harness data capabilities which will lead to attaining effective enforcement of actions.
• The MoU will impart significance in the development of MCA21 Version 3 and FINNET 2.0.
• The sharing of data between the entities will help to improve regulatory and facilitating functions.
• The reason behind signing MoU was that MCA is in process of the rollout of MCA21 Version 3 in phases and FIU-India is in the process of upgrading existing FINnet 1.0 to FINnet 2.0.
• Static Part: 
• Union Minister of Finance and Corporate Affairs: Nirmala Sitharaman

Question: 

Q.1 Which entity signed MoU with Financial Intelligence Unit-India in the area of exchanging data between them?
a. Income Tax Department of GOI
b. Ministry of Corporate Affairs
c. Central Board of Indirect Taxes and Customs
d. Department for Promotion of Industry and Internal Trade