CBDT: Quoting of DIN is Mandatory for Income Tax Communications

Tanya Verma

12 Feb, 2021

As per a new circular by CBDT on 14^th August 2019, the body has decided that it will not do any kind of communications from 1^st 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 1^st October 2019.  

Exemptions

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