The Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance, has granted authority to the Director General of Income Tax (Systems), Delhi, as the specified authority for providing certain income-tax-pertinent information to the Joint Secretary (Marketing), Ministry of Petroleum & Natural Gas (MoP&NG), Government of India.
The Order has been issued by the CBDT dated September 15, 2026 under Section 258(1) of the Income-tax Act, 2025, bearing F. No. 225/305/2016-ITA.II (Part).
The order has been issued in exercise of powers granted u/s 258(1) of the Income-tax Act, 2025, read with Section 536(2)(j) of the said Act. It substitutes the earlier order dated 17 June 2025, which had been issued u/s 138(1)(a) of the Income-tax Act, 1961.
In this new structure, the Ministry of Petroleum & Natural Gas will furnish the PAN and/or Aadhaar number of the related taxpayer, along with the related Assessment Year/Tax Year, to the specified income-tax authority.
The DGIT (Systems) will answer the stipulated queries in the form of a “Yes/No/Not Available” flag, instead of providing detailed underlying tax information.
The information that can be verified in this manner will include the following: whether an Income Tax Return (ITR) has been filed; whether the individual is a government employee; whether the individual’s total income exceeds the limit specified in the MoU (Memorandum of Understanding); whether income tax is payable after deductions; and whether the individual has paid professional tax.
If the Aadhaar number provided by the MoP&NG is not linked to any PAN in the Income Tax Department’s database, the DGIT (Systems), New Delhi, will convey that the information cannot be provided due to the lack of PAN-Aadhaar linkage.
MoU to regulate Data Sharing, Confidentiality and Security
The Director General of Income Tax (Systems), Delhi shall operationalise the information sharing arrangement by entering into a Memorandum of Understanding with the notified authority of the Ministry of Petroleum & Natural Gas.
This MoU will determine, among other things, the method of data transfer, the maintenance of confidentiality, the procedure for securing information, and the process for its deletion after use.
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The timeline for providing such information will also be determined by the DGIT (Systems), Delhi, in consultation with the authorised officer of the MoP&NG, and will be incorporated into the MoU. A copy of the signed MoU should be sent to the concerned division of the Department of Revenue for record purposes.
Read Order F. No. 225/305/2016-ITA.II (Part)
