- Finance Ministry notifies rules to share information about individual assesses to help in identifying eligible beneficiaries under PM-KISAN Yojana.
- Information about individual assesses is not normally shared by Income Tax Department.
- But, Income Tax Act, 1961 has a section 138 that allows Joint Secretary (Farmers Welfare) to get information about income tax assesses.
- The sub-clause (ii) of clause (a) of sub-section (1) of Section 138 of the IT Act, 1961 allows the exception for information sharing.
Hence, (d) is the correct answer.