Notification u/s 138 of the Income Tax Act, 1961 for Mukhyamantri Mazi Ladki Bahin Yojana

## Policy Analysis Report: Sharing of Income Tax Information for Mukhyamantri Mazi Ladki Bahin Yojana **1. Executive Summary:** This report analyzes a notification issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (CBDT), published in the Gazette of India on June 3, 2025. The notification, identified as S.O. 2479(E), specifies the Secretary to the Government of Maharashtra, Women and Child Development, as an entity with whom income tax information can be shared. The purpose of this sharing is to identify eligible beneficiaries under the Mukhyamantri Mazi Ladki Bahin Yojana. This report details the key aspects of this notification and its potential implications. **2. Introduction:** This report provides an overview and analysis of the Central Government's notification S.O. 2479(E), published on June 3, 2025, regarding the sharing of income tax information. The analysis is based solely on the content of the provided text of the notification. **3. Policy Overview:** This is a new policy specification, not an amendment. The core objective, as inferred from the text, is to facilitate the identification of eligible beneficiaries for the Mukhyamantri Mazi Ladki Bahin Yojana by enabling the sharing of relevant income tax information with the Secretary to the Government of Maharashtra, Women and Child Development. **4. Background and Rationale:** This new policy addresses the need to streamline the process of identifying eligible beneficiaries for the Mukhyamantri Mazi Ladki Bahin Yojana. Sharing income tax information simplifies verifying eligibility, potentially reducing administrative burden and improving the efficiency of the scheme. The likely problem this policy addresses is the difficulty or inefficiency in determining eligibility for the Yojana without access to income tax data. **5. Key Provisions / Changes:** This policy establishes that the Secretary to the Government of Maharashtra, Women and Child Development, is authorized to receive income tax information related to income tax payers. This authorization is specifically for the purpose of identifying eligible beneficiaries under the Mukhyamantri Mazi Ladki Bahin Yojana. This action is based on subclause (ii) of clause (a) of subsection (1) of section 138 of the Income-tax Act, 1961. The notification officially specifies this information-sharing arrangement. **6. Target Audience and Stakeholders:** The direct stakeholders include: * The Secretary to the Government of Maharashtra, Women and Child Development. * The Central Board of Direct Taxes (CBDT) and related departments involved in the sharing of income tax data. * Potentially, Income Tax payers in Maharashtra whose data may be used for beneficiary identification. * The prospective beneficiaries of the Mukhyamantri Mazi Ladki Bahin Yojana **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Central Board of Direct Taxes (CBDT) is responsible for implementing this notification. The Secretary to the Government of Maharashtra, Women and Child Development is responsible for utilizing the shared information. * **Timelines/Procedures:** The notification is effective from the date of publication (June 3, 2025). The specific procedures for information sharing are not detailed in the text but would likely be established between the CBDT and the Maharashtra Government. **8. Expected Outcomes / Impact of Changes:** The intended outcome is improved efficiency in identifying eligible beneficiaries for the Mukhyamantri Mazi Ladki Bahin Yojana. This should lead to faster processing of applications and more accurate targeting of benefits. The policy aims to ensure that the scheme reaches the intended recipients by providing access to reliable income data. **9. Conclusion:** The notification S.O. 2479(E) enables the sharing of income tax information with the Secretary to the Government of Maharashtra, Women and Child Development, for identifying eligible beneficiaries under the Mukhyamantri Mazi Ladki Bahin Yojana. This measure is intended to improve the efficiency and accuracy of beneficiary identification, ensuring that the benefits reach the intended recipients. This specification is a key component of facilitating the Mukhyamantri Mazi Ladki Bahin Yojana.

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