jagdish.pathak
49

Dear All,

The taxpayers as well as collectors will have to mention a unique Document Identification Number (DIN) with their communication with the Income Tax department.

The Document Identification Number (DIN) is on the lines of the existing Permanent Account Number (PAN) and Tax Deduction Account number (TAN).

According to the Central Board of Direct Taxes (CBDT), Document Identification Number/DIN will be compulsory with respect to every notice, order, letter or any tax-related communication, including the filing of returns for the financial year 2010-11.

The Document Identification Number (DIN) will be generated by the I-T department and will distribute the numbers to all assesses soon.

Interestingly, the Income tax officials will also be allotted the numbers to streamline the tax filing process. Thus, the taxpayers and the tax officials will have to mention the DIN on every communication. Any communication without DIN will be considered no communication.

DIN is expected to be useful for an error-free filing of returns and claiming refunds by the tax payers. A new Section 282B (in the Finance Act, 2010, ) was inserted for the allotment of DIN. The new section has come into effect from October 1, 2010.

Under the provisions of the section 282B of the Finance Act, 2010, every I-T official shall allot a computer-generated DIN in respect of every notice, order, letter or correspondence issued by him to any other income tax authority, assesses, or any other person and such number shall be quoted thereon. It further says, “the document, which does not bear DIN shall be treated as invalid and be deemed never to have been issued. The same applies for the documents received by an I-T authority, or on behalf of such authority”.

It is certainly a welcome move by the tax department as DIN aims at bringing more transparency in tax administration but it will pose a great challenge for the tax administrators as it involves a number of documents

Regards,

Jagdish Pathak

From India, Gurgaon
Raj Kumar Hansdah
1426

Dear Jagdish Pathak
Thanks for bringing this to the notice of CiteHR members.
However, it must be clarified that DIN is different from PAN or TAN, which are permanent numbers to identify an assessee.
DIN is just a unique number to identify a document, whether it is a circular/order from the IT Deptt. or generated automatically when one files his tax returns.
The basic idea is to computerize every document in the database and to be able to locate a document from anywhere by identifying it through a DIN.
This will enable easy and error-free LINKING of several documents by just quoting the DIN.
Warm regards.

From India, Delhi
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