Information sharing for beneficiary identification: Secretary to Maharashtra Women and Child Development authorised to receive income tax data. Notification under section 138(1)(a)(ii) designates the Secretary to the Government of Maharashtra, Women and Child Development, as the authorised recipient of income tax payer information for the sole purpose of identifying eligible beneficiaries under the Mukhyamantri Mazi Ladki Bahin Yojana, thereby operationalising the statutory information sharing mechanism.