Document Identification Number (DIN) by CBDT – Diligent IAS 20/08/2019 – Posted in: Daily News – Tags: CBDT, Income Tax Business Application (ITBA) platform.
DOCUMENT IDENTIFICATION NUMBER (DIN)
For: Preliminary
Topics covered:
- What is DIN?
- Its significance and advantages.
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:
- The technical difficulty in the issuance of DIN
- Unavailability of the concerned official in the office
- Delay in PAN migration
- Unavailability of PAN
- 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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