The Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance, has authorised the Director General of Income Tax (Systems), Delhi as the specified authority for furnishing certain income-tax related information to the Joint Secretary (Marketing), Ministry of Petroleum & Natural Gas (MoP&NG), Government of India.
The CBDT has issued the Order 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 conferred under Section 258(1) of the Income-tax Act, 2025, read with Section 536(2)(j) of the said Act. It supersedes the earlier order dated 17 June 2025, which had been issued under Section 138(1)(a) of the Income-tax Act, 1961.
Under the new framework, the Ministry of Petroleum & Natural Gas will provide the PAN and/or Aadhaar number of the concerned assessee, along with the relevant Assessment Year/Tax Year, to the specified income-tax authority. The DGIT (Systems) will respond to the prescribed queries in the form of a “Yes/No/Not Available” flag, rather than furnishing detailed underlying tax information.
The information that may be verified through this mechanism will cover whether an Income-tax Return (ITR) has been filed; whether the person is a Government servant; whether the person’s total income exceeds the threshold mutually agreed in the Memorandum of Understanding (MoU); whether income-tax is payable after rebate; and whether the person has paid Professional Tax.
Where an Aadhaar number furnished by MoP&NG is not linked with any PAN in the Income Tax Department database, the DGIT (Systems), New Delhi will communicate that the information cannot be made available due to the absence of PAN-Aadhaar linkage.
MoU to Govern Data Sharing, Confidentiality and Security
To operationalise the information-sharing arrangement, the Director General of Income Tax (Systems), Delhi will enter into a Memorandum of Understanding with the notified authority of the Ministry of Petroleum & Natural Gas. The MoU will, among other matters, prescribe the mode of transfer of data, maintenance of confidentiality, mechanism for safe preservation of information and its weeding out after use.
The timeline for furnishing such information will also be decided by the DGIT (Systems), Delhi in consultation with the notified authority of MoP&NG and incorporated in the MoU. A copy of the executed MoU is required to be forwarded to the concerned division of the Department of Revenue for its records.
The Order can be accessed at: https://www.incometaxindia.gov.in/documents/d/guest/order-under-section-258-15-9-2026-pdf
