Central Board of Direct taxes(CBDT) has said that all communications made by the tax department to tax assessees from October 1,2019 will have to carry a Document Identification Number(DIN).
Document identification number(DIN) is the new system of identification number that Income tax department has introduced for the taxpayers.
The DIN will be generated by the income tax department and is made mandatory for any income tax related communication including filing of income tax returns.
Any communication that does not include the Document identification number(DIN) will be considered invalid according to section 282b of the Income Tax Act.
This move is aimed at improving accountability and transparency in tax administration.It is expected that this move would also help taxpayers detect fake notices and letters as the notice would be verifiable on the e-filing portal.