• Commander Saini

Document Identification Number (DIN) by Income Tax Department to prevent corruption and fraud

To implement the directions issued by Prime Minister Sh. Narendra Modi that to come up with specific measures to ensure that the honest taxpayers are not harassed and served better, the Central Board of Direct Taxes (CBDT) announced a new procedure to allocate unique " Document Identification Number" (DIN).


Each document with DIN can create its own audit trail hence would make it difficult for corrupt officials to abuse the powers vested in them. Ad-hoc or arbitrary or fake documents issued on behalf of Income Tax Department were the major source of corruption.


The DIN system, which becomes operative from 1 October 2019, will apply to the following documented communication issued by any Income Tax authorities:


  • Assessment

  • Appeals

  • Orders (statutory or otherwise)

  • Exemptions

  • Enquiry

  • Investigation

  • Verification of information

  • Penalty

  • Prosecution

  • Rectification

  • Approval

On the very first day, 1st October 2019 of implementation, about 17,500 communications have been generated with DIN.


According to the circular, any of the above-mentioned document without a DIN will be non- est (no entity in legal terms). This will also prevent fraudsters from sending fake letters as if on behalf of Income Tax Department because all DIN marked letters can be cross verified from e-filing portal of the IT Department.


Only under the following circumstances, a document can be released without a DIN, after written approval of Chief Commissioner / Director General of Income Tax


(i) When there are technical difficulties in generating/allowing/quoting the DIN and issuance or communication electronically; or


(ii) when communication regarding an enquiry, verification etc. is required to be issued by any income-tax authority, who is outside the office, for discharging his official duties; or


(iii) when due to delay in PAN migration, PAN is lying with non-jurisdictional Assessing Officer; or


(iv) when PAN of the assessee is not available and where a proceeding under the Act (other than verification under section 131 or section 133 of the Act) is sought to be initiated; or

(v) When the functionality to issue communication is not available in the system,

In any case with 15 days, such documents will be uploaded with proper DIN and accounting.


The DIN documents can be e-verified on CDBT website. ( However, the author is unable to validate the statement because no URL has been mentioned and he could not locate such link at CDBT and Income Tax portals.


This is a step which enhances the transparency of the government using the Digital India approach and also protects citizens from Fraudsters and corrupt officials.


Source :

https://www.incometaxindia.gov.in/Communications/Circular/Circular_19_2019.pdf

And https://www.incometaxindia.gov.in/Lists/Press%20Releases/Attachments/789/PressRelease_CBDT_takes_further_steps_DIN_14_8_19.pdf