Referencing by Document Identification Number

Circular No. 4/2026 New Delhi, dated the 31st March, 2026

Subject: Referencing by Document Identification Number (DIN) - reg.

In exercise of powers conferred on the Central Board of Direct Taxes (the Board) by section 119 of the Income-tax Act, 1961 and in view of the section 292B and the amendment made in the Income-tax Act, 1961 (insertion of section 292BA) and also in the Income-tax Act, 1961 [section 522] by the Finance Act, 2026, it is specified that the requirement of a computer generated Document Identification Number (DIN) by any income-tax authority referred to in clause (aa) to clause (h) of section 116 of the Income-tax Act, 1961, 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.

2. Referencing by Document Identification Number (DIN) by an income-tax authority referred in para 1 above henceforth, shall be in accordance with the following, namely:-

(a) Any correspondence such as notice, letter, order or draft order, summons etc. [hereinafter referred to as 'communication'] by an income-tax authority referred to in the first para with any person (not being any officer or authority under the Income-tax Act or any other law) shall be required to be referenced by DIN, subject to para 2(d) and para 3;

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

(c) Where such communication is referenced by DIN in any manner, it is required that every page comprising in that communication is also referenced by DIN;

(d) A public communication shall not be required to be referenced in such manner, for example communication in nature of press releases, questions etc.

3. In certain situations, it may not be possible to generate DIN. Communication in such situation can be issued without DIN as an exception. Such situations illustratively are:-

(a) Where there are technical difficulties in generating communication electronically;

(b) Where communication regarding enquiries, litigations etc. is issued by an income-tax authority for 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

(c) Where delay in PAN allotment, PAN is lying with non-jurisdictional officer; or

(d) Where PAN database is not available; or

(e) Where the functionality to issue communication is not available in the System.

4. All such communications as referred in para 3 above, shall state that it is issued without DIN 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.

5. For the purpose of para 4 above,-

(i) the competent authority for communication issued by an income-tax authority below the rank of Joint Commissioner/Joint Director shall be Joint Commissioner / Joint Director / Additional Commissioner/ Additional Director of Income-tax.

(ii) the competent authority in any other case not covered under clause (i) shall be Chief Commissioner /Director General of Income-tax.

6. The communication issued in the situations specified in para 3(a), 3(b) & 3(c) above shall be, within 15 working days of its issuance, uploaded on the System alongwith appropriate referencing by DIN by the issuing income-tax authority.

(Pradeep Sharma) Deputy Secretary, TPL-IV, CBDT

Copy to:-

(i) PS to FM/OSD to FM/PS to MoS(F)/OSD to MoS(F) (ii) PS to Secretary (Revenue) (iii) Chairman, CBDT & All Members, CBDT (iv) All Pr.CCIT / Pr.DGIT (v) All Joint Secretaries/CITs, CBDT (vi) C&AG (vii) CIT (M&TP), Official Spokesperson of CBDT (viii) O/o Pr. DGIT(Systems) for uploading on official website (ix) Addl. CIT (Database Cell) for uploading on the departmental website