Which of the following statements is/are true with respect to Direct Benefit Transfer (DBT) for fertilizers?
A. Subsidy is paid directly to the farmers on the basis of actual purchase from the retailers
B. Subsidy is released to the fertilizer companies on the basis of actual sale to the beneficiaries by the retailers
C. Sale is made through point of sale (POS) devices
D. Beneficiaries are identified by Aadhar card, KCC
Choose the correct answer from the options given below: