SP Services

CBDT: Quoting of DIN is Mandatory for Income Tax Communications

Quoting of DIN is Mandatory for Income Tax Communications

As per a new circular by CBDT on 14th August 2019, the body has decided that it will not do any kind of communications from 1st October 2019, in case Director Identification Number (DIN) is not quoted by the assessee or any other such concerned person. The Income Tax Department is looking forward to digitalizing its work even more. The purpose of this is to improve the delivery of services and increase transparency in the functioning of the department.

What is the Circular About?

Now, the authority uses the Income Tax Business Application {ITBA} platform to generate most of the notices and orders. However, the CBDT noticed that the communications related to orders, assessment, inquiry, penalty, prosecution, approval, appeals, etc. still were issued manually, without maintaining a proper audit trail of such communication. Therefore, the body, in order to stop such instances has decided that it will not issue any communication, to any assessee or any other person, exercising its power under the Section 119 of the Income Tax Act, 1961[1]. Such a rule will be effective from 1st October 2019.  


However, there are exceptional circumstances that are exempted from such rule:

  • When the assessee or any other concerned person does not have their PAN Card or has applied for it
  • Or when there is a delay in PAN migration and is lying with any non-jurisdictional Assessing Officer
  • When there is any difficulty faced technically in generating, quoting or allotting the DIN or issuing it digitally
  • Also, when the discharging officer or out or town officer has to issue such communication
  • Or when the facility to issue such communication is not available in the system

Tanya Verma

Tanya is working as writer & editor from past 2 years with experience in covering startup and technology related topics.

Business Plan Consultant

Trending Posted

Startup CFO

Our Awards Our Awards

Top 100 Companies in Asia - Red Herring
Top 100 Companies in Asia - Red Herring

Red Herring Top 100 Asia enlists outstanding entrepreneurs and promising companies. It selects the award winners from approximately 2000 privately financed companies each year in the Asia. Since 1996, Red Herring has kept tabs on these up-and-comers. Red Herring editors were among the first to recognize that companies such as Google, Facebook, Kakao, Alibaba, Twitter, Rakuten, Salesforce.com, Xiaomi and YouTube would change the way we live and work.

Top 25 in India - Consultants Review

Researchers have found out that organization using new technologies in their accounting and tax have better productivity as compared to those using the traditional methods. Complying with the recent technological trends in the accounting industry, Enterslice was formed to focus on the emerging start up companies and bring innovation in their traditional Chartered Accountants & Legal profession services, disrupt traditional Chartered Accountants practice mechanism & Lawyers.

Top 25 in India - Consultants Review

In the news