CBDT Mandates Computer-Generated DIN for Tax Communications

The Central Board of Direct Taxes (CBDT) has issued a circular prescribing the manner of usage of the Document Identification Number (DIN) in communications issued by income-tax authorities.

The circular has been issued under section 119 read with section 292B, along with newly inserted provisions, and supersedes Circular No. 19/2019 with effect from the date of issue.

1. Mandatory Requirement of DIN in Communications

The circular mandates that every communication issued by an income-tax authority to a taxpayer must bear a computer-generated DIN.

This includes:

• Notices
• Orders
• Summons
• Letters
• Any other correspondence

2. Modes of Quoting DIN

The DIN must be appropriately referenced in the communication through any of the following:

• Within the body of the communication
• In a separate annexure
• In electronic correspondence, such as emails

3. Clarification on DIN Placement

It has been clarified that:

• Once a communication contains a DIN, it is not necessary for every page to carry the DIN separately
• The presence of DIN in the communication as a whole is sufficient for validity

4. Exclusion for Public Communications

Certain communications are excluded from the DIN requirement, such as:

• Guidelines
• Frequently Asked Questions (FAQs)
• Other general/public communications

5. Exceptional Circumstances for Non-DIN Communications

The circular permits issuance of communications without DIN in specified exceptional cases, including:

• Technical difficulties
• System access issues
• Delays in PAN migration
• Non-availability of required functionality

6. Conditions for Validity Without DIN

In such exceptional cases:

• The communication must clearly state the reason for non-generation of DIN
• Post-facto approval must be obtained from the competent authority within 15 days

7. Conclusion

The circular strengthens transparency, traceability, and accountability in tax administration by standardising the use of DIN, while also providing practical flexibility for exceptional situations.