The verification numbers are the analytically interesting part of this scheme, and they explain why loan waivers are administratively difficult rather than simply expensive. Of roughly 18 to 19 lakh accounts taken up for initial scrutiny, nearly 12 lakh had to be returned to banks because of duplicate entries, name mismatches, or land still recorded in the name of a deceased owner. That is a database problem as much as an agricultural one, and it is why Aadhaar authentication and cross-referencing with Central Board of Direct Taxes records have become standard parts of such schemes — the CBDT match alone identified 94,000 income tax payers who were excluded. The design also addresses the standard criticism of waivers, that they penalise honest repayment, by offering incentive benefits of up to ₹50,000 to regular borrowers who did not default.