Digital Forensic Laboratories to be setup by DGGI and NFSU

Current context: The MoU between DGGI and NFSU will bring together the expertise of the two organizations to combat tax evasion through digital means. The MoU will allow for the establishment of digital forensic laboratories, the exchange of technical support and collaboration in research and training initiatives.

• This will help DGGI in its efforts to detect tax evasion and bring effective prosecutions and convictions of tax offenders.
• The quick and effective convictions will secure government revenues and ensure a fair tax regime for honest taxpayers.
• The MoU will also be a significant step for DGGI to have the necessary infrastructure, skill sets, and knowledge in digital forensics.
• NFSU, an institution of national importance established to promote forensic science education and research, is equipped with state-of-the-art digital forensics technology and has established cooperation with several governmental agencies and international organisations in digital forensics.
• On the other hand, DGGI, the apex intelligence organisation responsible for gathering and disseminating information and implementing controls to prevent GST evasion, uses data analysis tools and cutting-edge technologies to detect substantial tax evasion.
• The MoU between DGGI and NFSU will provide a solid foundation for their efforts to combat tax evasion through digital means and ensure a fair tax regime for all.

Question:

Q.1 Which of the following organisations signed a Memorandum of Understanding with the National Forensic Sciences University to set up digital forensic laboratories?
a. Central Board of Direct Taxes
b. Directorate General of GST Intelligence
c. Ministry of Finance 

d. Enforcement Directorate of DRDO