Why in News?

• Every communication to be issued by the Income-Tax Department will now have a Document Identification Number (DIN). This intends to insure proper audit trail of such communication.

Document Identification Number:

• The CBDT has now laid down parameters specifying the manner in which any communication issued by any income-tax authority relating to assessment, appeals, orders, statutory or otherwise, exemptions, enquiry, investigation, verification of information, penalty, prosecution, rectification and approval to the assessee will be dealt with.
• All such communication issued on or after the 1st of October, 2019 shall carry a computer-generated Document Identification Number (DIN) duly quoted in the body of such communication.
• Any communication which is not in conformity with the prescribed guidelines shall be treated as invalid and shall be deemed to have never been issued”.
• CBDT also specifies exceptional circumstances where communication may be issued manually, only after recording reasons in writing & with prior written approval of Chief Commissioner/Director General of Income-Tax concerned,” the Income Tax Department tweeted on its official Twitter handle.
• The exceptional circumstances include situations where there are technical difficulties in generating/allotting/quoting the DIN or issuing the communication electronically or the PAN of the assessee is not available or is lying with a non-jurisdictional Assessing Officer due to delay in PAN migration.