Summary: CBDT Notification No. 118/2026-Income Tax, dated 9 September 2026, specifies the Secretary, ITE&C, Government of Andhra Pradesh, under section 258(1)(b) of the Income-tax Act, 2025 for sharing taxpayer information to identify eligible beneficiaries under State welfare schemes. A separate order designates the DGIT (Systems), Delhi as the authority responsible for furnishing “Yes/No/Not Available” income-threshold responses based on PAN or Aadhaar details supplied by the State Government. The operational arrangements, including data-transfer procedures, confidentiality, preservation, deletion and timelines, will be governed by an MoU between the DGIT (Systems) and the notified State authority.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
Notification No. 118/2026-Income Tax | Dated: 9th September, 2026
S.O.— In pursuance of section 258(1)(b) of the Income-tax Act, 2025, the Central Government hereby specifies Secretary, ITE&C, Government of Andhra Pradesh for the purposes of the said section in connection with sharing of information regarding income-tax payers for identifying eligible beneficiaries under various welfare schemes being implemented by Government of Andhra Pradesh.
(Indu Bala)
Deputy Secretary to the Government of India
F. No. 225/84/2024/ITA-II
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F. No. 225/84/2024/ITA-II
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
New Delhi, the 9th September, 2026
Order under section 258(1) of the Income-tax Act, 2025
Central Board of Direct Taxes, in exercise of powers conferred under section 258(1) of the Income-tax Act, 2025 (‘the Act’), hereby directs that Director General of Income-tax (Systems), Delhi shall be the specified authority for furnishing information to Secretary, ITE&C, Government of Andhra Pradesh, as notified by Notification No. 118/2026 dated 09.09.2026, in connection with sharing of information regarding income-tax payers for identifying eligible beneficiaries under various welfare schemes being implemented by Government of Andhra Pradesh.
2. The mechanism of sharing of information shall be as under:
(i) Government of Andhra Pradesh shall furnish the Aadhaar Number(s) or PAN(s), along with the Assessment Year(s)/Tax Year(s), as the case may be, to DGIT (Systems), Delhi.
(ii) If the PAN is provided or the provided Aadhaar is linked with PAN, DGIT (Systems), Delhi shall furnish the response to Government of Andhra Pradesh, as per the ITD database, in the form of the flag “Yes/No/Not Available” in respect of the mutually agreed threshold income level of the shared Aadhaar Number(s)/PAN(s) and Assessment Year(s)/Tax Year(s), as the case may be.
(iii) If the provided Aadhaar Number is not linked with any PAN in the ITD database, DGIT (Systems), Delhi shall furnish the response to Government of Andhra Pradesh in the form of the flag “Information cannot be made available due to absence of PAN-Aadhaar linkage”.
(iv) The frequency of furnishing such response and mode of exchange of information shall be decided by the DGIT (Systems), Delhi in consultation with the Government of Andhra Pradesh.
3. To facilitate the process of furnishing information, Director General of Income-tax (Systems), Delhi would enter into a Memorandum of Understanding (‘MoU’) with the notified authority of Government of Andhra Pradesh, which, inter alia, shall include the mode of transfer of data, maintenance of confidentiality, mechanism for safe preservation of data, weeding out after usage, etc. The timeline for furnishing information shall also be decided by the Director General of Income-tax (Systems), Delhi in consultation with the notified authority and as included in the said MoU.
4. A copy of the MoU shall be forwarded to this Division for record purposes.
(Indu Bala)
Deputy Secretary to the Government of India
Copy forwarded to:
- PPS to FM/OSD to MoS (Finance)/PPS to RS/PPS to Chairman, CBDT and all Members, CBDT.
- Chief Secretary, Government of Andhra Pradesh.
- Secretary, ITE&C, Government of Andhra Pradesh.
- All Pr. CCsIT/DGsIT for kind information.
- DGIT (Systems), Delhi.
- Commissioner (Media & TP), CBDT.
- Web Manager, for placing on the website incometaxindia.gov.in.
- Guard File.
(Indu Bala)
Deputy Secretary to the Government of India
