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    <title>U/s 138 (1) of IT Act 1961 Central Government specifies Nodal Officer, Pradhan Mantri Kisan Samman Nidhi (PM-KISAN)</title>
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    <description>The Central Government specifies the Nodal Officer for PM-KISAN in each State and Union Territory to enable sharing of income tax information for identifying eligible beneficiaries under the scheme, connecting State/UT nodal points with income tax authorities to exchange assessment data necessary for eligibility determination.</description>
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