circular no. 4/2026 referencing by document identification number din

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ircu ar • o. /2026 ew Delhi. dated the 31 arch. 2026 ubj t: efi r ndno b: Doc ment ' dentification umber (DI - eg. In e. ·erci of powers conferred on the Central Board of Direct Taxes Cthe Board· y ti n 119 of the Income-tax Act 1961 and in view of the section 292B and tne amendmen made in th Income-tax ct 1961 (insertion of section 2928A) and also in -e In me-ta:· A t, 0 5 [ ection 522] by the Finance Act 2026, it is specified that e uirernent of a computer generated Document Identification umber (DTh1 by any in ome-tax authority referred to in clause ( aa) to clause (h) of section 116 of the Income-tax A t, 1961, hall be in the manner laid down in this circular. Accordingly. the Circular. ·o. 19, 019 dated 14.08.2019 on this subject shall cease to have effect from the da e of i e o-"" thi circular. Referencing b Document Identification umber (D Q by an income-tax orii:y referred in para above henceforth, shall be in accordance '\\ith the follm,ing, namely:- a) Any correspondence such as notice, letter, order or draft order ummons e . [hereinafter referred to as communication'] by an income-tax authority reerrerl • the first para with an person (not being any officer or authority under th Incmrre-1:2...x Act or any other Im ) shall be required to be referenced b} D bj to para 2( d) and para 3 • (b) Referencing b D in such communication hall al o mean and in lu separate document mentioning D with uch communication or men the email correspondence or otherwi e; (c) Where such communication is referenced by D in an: mann r. i required that e ery page comprising in that ommuni ati n i a}~ D • (d) A public communication shall not be require r manner. for example communication in natur questions etc. 3. In certain situations, it may not Communication in uch situation can b i u exception. uch ituation illu trati\el;. r :- (a) Where there are t hni communication el troni (b) 'i\'here communi arion r ardino "nqui .. • riti ati n t . L by an inc m '-tax authority for dischar ,in , official duties, in a situation where acce s to ,1' tronic m ·ans for r ·f'·rcncin DIN is not possible (for example where u h auth rit i' outsid ·th' oflicc); or ( ) d la in PAN 111i 1ration, PJ\N is lying with non-jurisdictional ili· r;or d) Wh r P fas e see is not available; or ) Wh 'l' the functionality to issue communication is not available in the System. 4. 11 uch communications as referred in para 3 above, shall state that it is issued "ithout D in view of the stated exceptional situation. Further, all such communications hall 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 i uing 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 I Joint Director I 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. Copy to:- (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) f~~ l\ ·•J -l.al.. (Pradeep harma) Deputy Secretary, TPL-IV, CBDT PS to FMIOSD to FM/PS to MoS(F)IOSD to MoS(F) PS to Secretary (Revenue) Chairman, CBDT & All Members, CBDT All Pr.CCIT I Pr.DGIT All Joint Secretaries/CITs, CBDT C&AG CIT (M&TP), Official Spokesperson of BffI 0/o Pr. DGIT(Systems) for uploading on official websit Addl. CIT (Database ell) for uploading on the departmental website