Taxpayer data sharing for beneficiary identification: tax authority to flag return filing status and income threshold to the State. Direction designates the Director General of Income tax (Systems) to furnish taxpayer information to Maharashtra by receiving Aadhaar or PAN with Assessment Years and replying with a 'Yes/No/Not Available' flag on return filing status and threshold income; where Aadhaar lacks PAN linkage, the DGIT (Systems) will report that information cannot be provided due to absence of PAN Aadhaar linkage. The DGIT (Systems) will determine frequency and mode of exchange in consultation with the State and must conclude an MoU addressing data transfer, confidentiality, preservation, weeding, and timelines, with a copy of the MoU sent for record.