Documentation Identification Number(DIN)

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News:The Document Identification Number(DIN) system of Central Board of Direct Taxes(CBDT) has come into existence.

Facts:

Document Identification Number(DIN):

  • Document identification number(DIN) is the new system of identification number that Income tax department has introduced for the taxpayers.
  • Every communication to be issued by the Income-Tax Department will now have a Document Identification Number,This intends to insure proper audit trail of such communication.
  • Any communication that does not include the Document identification number(DIN) will be considered invalid according to section 282b of the Income Tax Act.
  • CBDT has also mentioned five specific circumstances under which communication can be issued manually which includes (a)technical difficulty in issuance of DIN (b)unavailability of concerned official in the office (c)delay in PAN migration (d)unavailability of PAN and (e)functionality to issue communication in the system.
  • However,communication issued manually will be permitted only after recording reasons in writing and with the prior written approval of the Chief Commissioner or Director General of Income-Tax concerned.

Additional information:

About Central Board of Direct Taxes(CBDT):

  • CBDT is a statutory authority that functions under the Central Board of Revenue Act,1963.It is a part of the Department of Revenue in the Ministry of Finance.
  • CBDT provides inputs for policy and planning of direct taxes in India and is also responsible for the administration of direct tax laws through the Income Tax Department.