A
The category of government employees exempt from paying income tax
B
The economically better-off section of Other Backward Classes excluded from reservation policies
C
The top tier of bureaucrats eligible for international deputation
D
The group of farmers receiving direct cash transfers under PM-KISAN
Correct answer: (b) The economically better-off section of Other Backward Classes excluded from reservation policies
Explanation
Option B is correct as the 'Creamy Layer' refers to the economically better-off section of Other Backward Classes who are excluded from government reservation benefits. The other options describe unrelated administrative categories.