CBDT Notifies Maharashtra WCD Secretary as Authority Under Section 138

Notification No. 54/2025, dated 03-06-2025

The Central Board of Direct Taxes (CBDT) has issued a notification designating the ‘Secretary to the Government of Maharashtra, Women and Child Development Department’ as a specified authority under Section 138 of the Income-tax Act, 1961.

1. Purpose – Enabling Targeted Welfare Delivery

This designation has been made for the purpose of sharing information necessary to identify eligible beneficiaries under the Mukhyamantri Mazi Ladki Bahin Yojana, a welfare scheme launched by the Government of Maharashtra to support women and girl children.

2. Section 138 – Legal Basis for Information Sharing

Section 138 of the Income-tax Act empowers the CBDT to authorize the sharing of taxpayer information with other government agencies or authorities, provided such disclosure is in the public interest and serves the purposes of lawful government functions—such as the administration of welfare schemes.

3. Implication of the Notification

With this notification:

• The Women and Child Development Department of Maharashtra can now receive relevant financial and demographic data from the Income Tax Department.
• This facilitates accurate identification and outreach to the scheme’s intended beneficiaries, ensuring that resources are directed to eligible recipients efficiently.

4. Conclusion

The move reflects the government’s commitment to leveraging data for better governance and welfare delivery. By enabling inter-departmental coordination under a legal framework, the CBDT’s notification is expected to streamline the implementation of the Mukhyamantri Mazi Ladki Bahin Yojana and enhance its impact on women’s empowerment in Maharashtra.

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