Explanation:

Fourth option is correct.
Project Saksham, a new indirect tax network of the Central Board of Excise and Customs (CBEC), has been approved by the Cabinet Committee on Economic Affairs (CCEA) chaired by Prime Minister Narendra Modi.
Project Saksham will help in the implementation of Goods and Services Tax (GST). It will also help in the extension of the Indian Customs Single Window Interface for Facilitating Trade (SWIFT) and other taxpayer-friendly initiatives under Digital India and Ease of Doing Business of CBEC.