evidence: During the year, the Department of Fertilizer is implementing schemes such as Urea Subsidy Scheme, Nutrient Based Subsidy Scheme (NBS) and Direct Benefit Transfer (DBT) projects for fertilizer subsidy payments which are implemented on a PAN India basis for ensuring adequate availability of fertilizers to the farmers. [...] Department of Fertilizers (DoF) has implemented Direct Beneﬁt Transfer (DBT) project for fertilizer subsidy payment with a view to improve fertilizer service delivery to farmers. Under the fertilizer DBT system, 100% subsidy on various fertilizer grades is released to the fertilizer companies on the basis of actual sales made by the retailers to the beneﬁciaries. Sale of all subsidized fertilizers to farmers/buyers is made through Point of Sale (PoS) devices installed at each retailer shop and the beneﬁciaries are identiﬁed through Aadhaar Card, KCC, Voter Identity Card etc. [...] - - 100% payment of subsidy to the fertilizer manufacturing/ importing companies on the basis of actual sale by the retailers to the beneficiary.