Document Identification Number

Introduction

The CBDT has made it mandatory that any correspondence by an income-tax authority with any person (other than an officer or authority under any law) shall be referenced by DIN. The taxpayers can verify the authenticity of the documents by entering the DIN on the e-filing portal. The Income Tax Department is moving towards computerisation with a motive to improve the delivery of services and bring greater transparency in the functioning of the tax administration.

1. About

1.1. Scope of DIN

Presently, almost all notices and orders are being generated electronically on the Income Tax Business Application (ITBA) platform. To maintain a proper audit trail of all the communications, the CBDT

Referencing by DIN in such communication shall also mean and include attaching a separate document mentioning DIN with such communication or mentioning DIN in the email correspondence or otherwise. Where such communication is referenced by DIN in any manner, it shall not be required that every page comprising in that communication is also referenced by DIN.

The CBDT has clarified that public communication need not be referenced by DIN in any manner, for example, in the form of guidelines, frequently asked questions, etc.

1.2. Exceptions

In certain situations, it may not be possible to reference a communication by DIN. Communication in such situations can be issued without a DIN reference, as a matter of exception. The CBDT has given an illustrative list of such circumstances in which a communication can be made without referencing to a DIN:

(a) Where there are technical difficulties in referencing by DIN or the issuance of communication electronically is technically not possible,

(b) Where communication regarding enquiry, verification, etc. is required to be issued by an income-tax authority for discharging official duties, in a situation where access to electronic means for referencing DIN is not possible (for example, where such authority is outside the office),

(c) Where, due to a delay in PAN migration, PAN is lying with a non-jurisdictional Assessing Officer,

(d) Where the PAN of the assessee is not available, or

(e) Where the functionality to issue communication is not available in the System.

The communication issued in the situations specified in para (a), (b) & (c) shall be, within 15 working days of its issuance, uploaded on the System along with appropriate referencing by DIN by the issuing income-tax authority.

1.3. Regularisation of manual communication

The communications issued manually without referencing to a DIN shall require post-facto approval, within a period of 15 days of the date of issue of such communication, by a competent authority based on reasons to be recorded in writing by the issuing income-tax authority.

The competent authority shall be as follows:

(a) Joint Commissioner / Joint Director / Additional Commissioner/ Additional Director of Income-tax, for communication issued by an income-tax authority below the rank of Joint Commissioner/Joint Director.

Chief Commissioner /Director General of Income-tax, in any other case.

1.4. Consequences of default

Any communications issued in violation of the above provision shall be deemed to have never been issued.

However, Section 522(2)

It is important to note that this provision protects the assessment order, not the validity of the notice issued under Section 270(8) or Section 280/281. Thus, a show-cause notice can be challenged if it lacks a proper DIN.

1.5. Authentication of notice or order issued by the department

The Department has provided a mechanism to verify the authenticity of notices or orders issued by the Income-tax Department. Taxpayers can verify the authenticity of the notice or order by entering the DIN quoted on the document at the following link:

References

Circular No. 4/2026, dated 31-03-2026 (previous Circular No. 19/ 2019, dated 14-8-2019 has been withdrawn)

Inserted by the Finance Act 2026 with effect from 01-04-2026.

This article is general information and not tax advice. Provisions change. Confirm your position with a qualified professional before acting.