DOCUMENT IDENTIFICATION NUMBER (DIN)

 

For: Preliminary

Topics covered:

• What is DIN?
• Its significance and advantages.

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News Flash

The CBDT said all communications made by the tax department to assessees from October 1 will carry a Document Identification Number (DIN).

Almost all notices and orders of the Income Tax Department are being generated electronically on the Income Tax Business Application (ITBA) platform.

 

Document Identification Number (DIN)

• DIN is a unique Director identification number allotted by the Central Government to any person intending to be a Director or an existing director of a company.
• It is an 8-digit unique identification number which has lifetime validity.
• DIN is specific to a person, which means even if he is a director in 2 or more companies, he has to obtain only 1 DIN.
• Any person intending to become a director in a new Company is required to apply for the allotment of Director Identification Number only through SPICe eform at the time of incorporation.

 

Highlights

• The Central Board of Direct Tax has laid down parameters specifying the manner in which any communication issued by any income-tax authority relating to appeals, assessment, orders, exemptions, statutory or otherwise, investigation, inquiry, verification of information, prosecution, penalty, rectification and approval to the assessee will be dealt with.
• Any communication which is not in conformity with the prescribed guidelines shall be treated as invalid.
• CBDT has also laid down the timelines and procedure by which communication issued manually will have to be regularised and intimated to the Principal Director General of Income-tax (Systems).

 

Manual Issue of any information

There are five specific circumstances under which communication can be issued manually:

1. The technical difficulty in the issuance of DIN
2. Unavailability of the concerned official in the office
3. Delay in PAN migration
4. Unavailability of PAN
5. Functionality to issue communication in the system

 

Significance

This step is taken towards better delivery of taxpayer services while ensuring accountability in official dealings.

 

Source: Livemint

 

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