खालील विधाने विचारात घ्या. (a) 2011-12 मध्ये सेवा करापासून मिळणाऱ्या महसुलात 37.4% वाढ झाली. याचा अर्थ असा की सेवा कर हा सार्वजनिक उत्पन्नाचा महत्त्वाचा स्रोत बनू लागला आहे. (b) सात योजनांसाठी प्रत्यक्ष लाभ हस्तांतरण योजना 1 जाने. 2013 ला संपूर्ण भारतात सुरू झाली. वरील विधानांपैकी कोणते/ती विधान/ने बरोबर आहे/त ?

The correct answer is Option C (Both (a) and (b)).

Key Points:
• Correct Option Evaluation: The correct answer is option (3) Both (a) and (b).
• Service Tax Growth & Direct Benefit Transfer (DBT):
• Statement (a): During 2011-12, service tax revenue exhibited remarkable buoyancy with a growth rate of 37.4%, confirming its emergence as a vital, high-yielding pillar of indirect tax revenue for the Union government. (Correct)
• Statement (b): The Direct Benefit Transfer (DBT / *DBTL / PAHAL*) scheme was officially launched on January 1, 2013, initially covering 43 districts across India with 27 central welfare/scholarship schemes (later expanded). The historic rollout on Jan 1, 2013, marked a major governance milestone. (Correct)
• Exam Insight: DBT aimed to plug leakage in welfare delivery by transferring subsidies directly to beneficiaries' bank accounts linked with Aadhaar.
• Key Takeaway: Both statements regarding 37.4% growth in service tax in 2011-12 and the launch of DBT on Jan 1, 2013 are correct.