Requirement of DIN referencing in Income Tax notices etc. and exceptions

CBDT has issued revised requirements of DIN referencing in Income Tax notices etc. and exceptions

Section 292B of Income Tax Act 1961 (section 592 of 2025 Act) states that no return of income, notice, summons etc shall be invalid merely by reason of any mistake, defect or omission in such return of income, assessment, notice, summons or other proceeding if in substance and effect it is in conformity with or according to the intent and purpose of this Act.

CBDT has issued Circular No. 04/2026 dated 31.03.2026 specifying that requirement of a Computer Generated Document  Identification Number (DIN)by any income-tax authority shall be in the manner laid down in this circular. Accordingly. the Circular No. 19/2019 dated 14.08.2019 on this subject shall cease to have effect from the date of issue of this circular.

It has been now provided that Referencing by DIN by an income-tax authority henceforth shall be as under: (a) Any correspondence such as notice, letter or draft order, summons etc. (communications) by an income-tax authority to any person shall be required to be referenced by DIN subject subject to para (b) and (d) below.

(b) Referencing by DIN in such communication shall also mean and include attaching a separate document mentioning DIN with such communication or mentioning DIN in the email correspondence  or otherwise.

(c) Where such communication is referenced by DIN in an manner. it shall not be required that every page comprising in that communication is also referenced by DIN;

(d) A public communication shall not be required to be referenced by DIN in an manner, for example communication in nature of guidelines, frequently asked questions etc.

It has been further provided that in certain situations, it may not be possible to reference a communication, communication in abcaus.in such situations can be issued without referencing by DlN as a matter of exception. Such situations illustratively are:-

(i) Where there are technical difficulties in referencing by DIN  or issuance of communication electronically is technically not possible :or

(ii) Where communication regarding enquiry, verification etc. is required to be issued by an income-tax authority discharging official duties, in a situation where access to electronic means for referencing DIN is not possible (for example where such authority is outside the office) or

(iii) Where due to delay in PAN migration, PAN is lying with non-jurisdictional AO, or 

(iv)  WHere PAN of the assessee is not available: or

(v) where the functionality  to issue communication is not available in the System.

All above communications shall state that it is issued without DIN in in view of the stated exceptional situation. Further. all such communications shall require post-facto approval. within a period of 15 days of the date of issue of such communication. by a competent authority based on reasons to be recorded in writing by the issuing income-tax authority.

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