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Date: 30-Jan-2025 Category: Extra Ordinary State: Union Government Country: India

Notification u/s 138(1)(a)(ii) of the Income Tax Act, 1961 in the case of Department of Food and Public Distribution (DFPD), Ministry of Consumer Affairs, Food and Public Distribution

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • This notification specifies the Joint Secretary to the Government of India, Department of Food and Public Distribution (DFPD), Ministry of Consumer Affairs, Food & Public Distribution, for the purpose of sharing information regarding income tax payers to identify eligible beneficiaries under the Pradhan Mantri Garib Kalyan Anna Yojana (PMGKAY).

Key Changes

  • The Central Government specifies the Joint Secretary, DFPD as the entity with whom information regarding income tax payers can be shared.
  • The purpose of sharing this information is to identify eligible beneficiaries for the Pradhan Mantri Garib Kalyan Anna Yojana (PMGKAY).
  • This notification is issued under Section 138(1)(a)(ii) of the Income-tax Act, 1961.

Impact Analysis

Government (DFPD, Ministry of Consumer Affairs, Food & Public Distribution)

  • Action Items: Establish secure data sharing protocols with the Central Board of Direct Taxes (CBDT). Develop mechanisms to analyze income tax data and identify eligible beneficiaries. Ensure data privacy and security in handling sensitive taxpayer information.

Central Board of Direct Taxes (CBDT)

  • Action Items: Establish secure data sharing protocols with the DFPD. Ensure compliance with Section 138 of the Income-tax Act, 1961, and data privacy regulations. Develop procedures for responding to information requests from the DFPD.

Beneficiaries of PMGKAY

  • Action Items: No direct action required. However, continued awareness campaigns about the PMGKAY scheme and eligibility criteria are important.

Tax Payers

  • Action Items: No direct action required. However, it is important to ensure that data privacy is maintained.

Key Entities Referenced

Central Government: The issuer of the notification, acting through the Ministry of Finance. Department of Food and Public Distribution (DFPD), Ministry of Consumer Affairs, Food & Public Distribution: The government department responsible for implementing the PMGKAY scheme and receiving income tax information. Central Board of Direct Taxes (CBDT): The entity responsible for sharing income tax information with the DFPD. Pradhan Mantri Garib Kalyan Anna Yojana (PMGKAY): A government scheme providing food security to eligible beneficiaries. Income-tax Act, 1961: The legal framework under which the notification is issued, specifically Section 138.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-30012025-260628 CG-DxLx-xEG-I3D0H0x1x2x0 25-260628 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 520] नई दिल्ली, बृहस्ट्प जतिार, िनिरी 30, 2025/माघ 10, 1946 No. 520] NEW DELHI, THURSDAY, JANUARY 30, 2025/MAGHA 10, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केन्द्रीय प्रत्यक्ष कर बोडड) अजधसचू ना नई दिल्ली, 30 िनिरी, 2025 का.आ. 524(अ).—आयकर अजधजनयम, 1961 की धारा 138 की उप-धारा (1) के खडं (क) के उप-खडं (ii) के अनुसरण में केंर सरकार, भारत सरकार के सयं क्ु त सजचि, खाद्य और साििड जनक जितरण जिभाग (डीएफपीडी, उपभोक्ता मामल,े खाद्य और साििड जनक जितरण मत्रं ालय को प्रधान मंत्री गरीब कल्याण अन्न योिना (पीएमिीकेएिाई) के तहत पात्र लाभार्थडयों की पहचान के जलए आयकर िाताओं के संबंध में िानकारी साझा करने के संबंध में उक्त खडं के प्रयोिनों के के जलए जिजनर्िडष्ट करती ह ै। [अजधसूचना क्रमांक 12/2025/फा. सं. 225/235/2024-आईटीए.II] कास्त्रो ियप्रकाि टी., अिर सजचि 756 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 30th January, 2025 S.O. 524(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 ‘Joint Secretary to Government of India, Department of Food and Public Distribution (DFPD), Ministry of Consumer Affairs, Food & Public Distribution’ for the purposes of the said clause in connection with sharing of information regarding Income-tax payers’ for identifying eligible beneficiaries under the Pradhan Mantri Garib Kalyan Anna Yojana (PMGKAY). [Notification No. 12/2025/F. No. 225/235/2024/ITA-II] CASTRO JAYAPRAKASH T., Under Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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