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Date: 18-Mar-2025 Category: Extra Ordinary State: Union Government Country: India

Notification u/s 138 of the Income Tax Act, 1961 notifying Additional Chief Secretary (IT), Department of Information and Technology, Government of National Capital Territory of Delhi

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The notification specifies the Additional Chief Secretary (IT), Department of Information & Technology, Government of National Capital Territory of Delhi, as the authorized entity to receive information regarding income tax payers. This information will be used to identify eligible beneficiaries for social welfare schemes run by the Delhi Government.

Key Changes

  • The Central Government, via notification S.O. 1241(E), has specified an entity within the Delhi Government to receive income tax payer information.
  • The specified entity is the 'Additional Chief Secretary (IT), Department of Information & Technology, Government of National Capital Territory of Delhi'.
  • The purpose of sharing this information is to identify eligible beneficiaries for social welfare schemes of the Delhi Government.
  • This notification is issued under Section 138(1)(a)(ii) of the Income-tax Act, 1961.
  • The notification number is 20/2025, and the file number is 225/33/2025-ITA.II.
  • The date of the notification is March 18, 2025.

Impact Analysis

Government of NCT of Delhi

  • Action Item: The Department of Information & Technology needs to establish secure protocols for receiving, storing, and processing the income tax data to comply with privacy regulations.

Income Tax Payers

  • Action Item: The Government should communicate clearly with taxpayers about how their data will be used and what measures are in place to protect their privacy.

Central Board of Direct Taxes (CBDT)

  • Action Item: CBDT needs to establish a secure data transfer mechanism with the Delhi Government and monitor data usage to prevent misuse.

Social Welfare Beneficiaries

  • Action Item: Social welfare departments should streamline application and verification processes to ensure that eligible beneficiaries can easily access the schemes.

Key Entities Referenced

Central Government: The issuer of the notification, acting through the Ministry of Finance (Department of Revenue) and the Central Board of Direct Taxes (CBDT). Additional Chief Secretary (IT), Department of Information & Technology, Government of National Capital Territory of Delhi: The designated entity to receive income tax information for identifying beneficiaries of social welfare schemes in Delhi. Income-tax Act, 1961: The legal framework under which the notification is issued, specifically Section 138, which allows for the sharing of information. Central Board of Direct Taxes (CBDT): A part of the Ministry of Finance in the Government of India. It provides inputs for policy and planning of direct taxes and is also responsible for administration of direct tax laws through the Income Tax Department.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-18032025-261692 CG-DxLx-xEG-I1D8H0x3x2x0 25-261692 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.ं 1228] नई ददल्ली, मगं लिार, माच ड18, 2025/फाल्ग नु 27, 1946 No. 1228] NEW DELHI, TUESDAY, MARCH 18, 2025/PHALGUNA 27, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केन्द्रीय प्रत्यक्ष कर बोडड) अजधसचू ना नई ददल्ली, 18 माचड, 2025 का. आ. 1241(अ).—आयकर अजधजनयम, 1961 की धारा 138 की उप-धारा (1) के खडं (क) के उप-खंड (ii) के अनुसरण म ें केंर सरकार, अपर मख्ु य सजचि (आईटी), सचू ना एि ं प्रौद्योजगकी जिभाग, राष्ट्रीय रािधानी क्षत्रे ददल्ली सरकार को राष्ट्रीय रािधानी क्षेत्र ददल्ली सरकार की सामाजिक कल्याण योिनाओं के तहत पात्र लाभार्थथयों की पहचान करने के जलए आयकर दाताओं के बारे में िानकारी साझा करने के संबंध में उक्त खंड के प्रयोिनों के जलए जनर्ददष्ट करती ह ै। [अजधसूचना क्रमांक 20/2025 फा. स.ं 225/33/2025-आईटीए.II] कास्त्रो ियप्रकाि टी, अिर सजचि 1797 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 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. 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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