The Central Board of Direct Taxes (CBDT) has issued an order dated June 6, 2025, under section 138(1)(a) of the Income-tax Act, 1961, designating the Director General of Income-tax (Systems), New Delhi, as the authority to share information with the Secretary to the Government of Maharashtra, Women and Child Development. This information exchange pertains to identifying eligible beneficiaries for the “Mukhyamantri Mazi Ladki Bahin Yojana” by checking income tax payer status. The mechanism involves the Government of Maharashtra providing Aadhaar or PAN numbers and assessment years to DGIT (Systems). In response, DGIT (Systems) will provide a “Yes/No/Not Available” flag regarding income tax return filing status and income levels based on their database. If an Aadhaar is not linked to a PAN, the response will indicate unavailability due to the absence of linkage. The frequency and mode of information exchange will be determined by DGIT (Systems) in consultation with the Government of Maharashtra. A Memorandum of Understanding (MoU) will be established to govern data transfer, confidentiality, preservation, and weeding out procedures, with a copy forwarded to the CBDT.
F. No. 225/213/2024-ITA.II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi, the 06th June, 2025
Order under section 138(1)(a) of the Income-tax Act, 1961
Central Board of Direct Taxes, in exercise of powers conferred under clause (a) of sub-section (1) of section 138 of Income-tax Act, 1961 (`the Act’), hereby directs that Director General of Income-tax (Systems), New Delhi shall be the specified authority for furnishing information to Secretary to the Government of Maharashtra, Women and Child Development, as notified by Notification No 54/2025 (S.O. 2479(E))dated 03.06.2025 in connection with sharing of information regarding Income Tax payers for identification of eligible beneficiaries under “Mukhyamantri Mazi Ladki Bahin Yojana”.
2. The mechanism of sharing of information shall be as under:
(i) Government of Maharashtra shall furnish the Aadhaar Number(s) or PAN(s) along with the Assessment Year(s) to DGIT (Systems), New Delhi.
(ii) If the PAN is provided or the provided Aadhaar is linked with PAN, DGIT (Systems), New Delhi shall furnish the response to Government of Maharashtra in the form of flag “Yes/No/Not Available” in respect of the Income tax return filing status and threshold income level of the shared Aadhaar Number(s)/ PAN(s) and Assessment Year(s) as per the ITD database.
(iii) If the provided Aadhaar Number is not linked with any PAN in the ITD database, DGIT(Systems), New Delhi shall furnish the response to Government of Maharashtra in the form of 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), New Delhi in consultation with the Government of Maharashtra.
3. To facilitate the process of furnishing information, Director General of Income-tax (Systems), New Delhi shall enter into a Memorandum of Understanding (‘MoU’) with notified authority of Government of Maharashtra, 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 Director General of Income-tax (Systems), New 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.
(Dr. Castro Jayaprakash T.)
Under Secretary to the Government of India
Copy forwarded to:
1. PPS to FM/OSD TO MoS (Finance)/PPS to RS/PPS to chairman, CBDT and all Members, CBDT
2. Secretary to the Government of Maharashtra, Women and Child Development
3. DGIT (Systems), New Delhi
4. All Pr. CCsIT/DsGIT for kind information
5. Web Manager, for placing on the website www.incometaxindia.gov.in
6. Guard File
(Dr. Castro Jayaprakash T.)
Under Secretary to the Government of India
