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Provisions expressly mentioned in the judgment/order text.
The Central Government, under Section 138(1) of the Income Tax Act 1961, officially specifies the Secretary of Maharashtra's Women and Child Development Department as an authorized entity for sharing income tax payer information. The notification enables identifying eligible beneficiaries for the Mukhyamantri Mazi Ladki Bahin Yojana scheme, facilitating targeted governmental welfare intervention through inter-departmental information exchange. The notification was issued by the Ministry of Finance, Department of Revenue, through Central Board of Direct Taxes Notification No. 54/2025, dated 3rd June 2025, with the primary objective of enhancing administrative efficiency in social welfare program implementation.
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