Central Board of Direct Taxes (CBDT), under the Ministry of Finance, issued Notification No. 20/2025 on March 18, 2025, regarding data sharing under Section 138 of the Income Tax Act, 1961. This notification designates the ‘Additional Chief Secretary (IT), Department of Information & Technology, Government of the National Capital Territory (NCT) of Delhi’ as an authorized entity to receive taxpayer information. The purpose of this data sharing is to help the Delhi government identify eligible beneficiaries for its social welfare schemes. The notification ensures that income tax records can be accessed by state authorities strictly for welfare-related assessments.
This development aligns with the government’s objective of leveraging taxpayer data to enhance targeted welfare delivery. By granting access to income tax details, the Delhi government aims to streamline its social assistance programs and minimize exclusion errors. However, such data-sharing measures often raise concerns about privacy, data security, and administrative oversight. The notification underscores the controlled and lawful nature of the information exchange, emphasizing that it is strictly for welfare program identification purposes.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 20/2025- Income Tax | Dated: 18th March, 2025
S.O. 1241(E).—In pursuance of sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income tax Act, 1961, the Central Government hereby specifies ‘Additional Chief Secretary (IT), Department of Information & Technology, Government of National Capital Territory of Delhi’ for the purposes of the said clause in connection with sharing of information regarding Income-tax payers for identifying eligible beneficiaries under the social welfare schemes of Government of National Capital Territory of Delhi.
[Notification No. 20/2025 F. No. 225/33/2025/ITA-II]
CASTRO JAYAPRAKASH T., Under Secy.
