CBDT Mandates DIN for all Income Tax Notices, Exceptions Allowed in Certain Cases [Read Circular]
CBDT mandates DIN for all income tax communications, allowing limited exceptions subject to strict safeguards.
![CBDT Mandates DIN for all Income Tax Notices, Exceptions Allowed in Certain Cases [Read Circular]](https://images.taxscan.in/h-upload/2026/04/01/2131194-dinjpg.webp "CBDT Mandates DIN for all Income Tax Notices, Exceptions Allowed in Certain Cases [Read Circular]")
The Central Board of Direct Taxes (CBDT), under the Ministry of Finance (Department of Revenue), has issued Circular No. 4/2026 dated March 31, 2026 giving new guidelines about the use of Document Identification Number (DIN) in income tax communications. This circular is issued using powers under Section 119 of the Income-tax Act, 1961 and also considering recent changes in law...
The Central Board of Direct Taxes (CBDT), under the Ministry of Finance (Department of Revenue), has issued Circular No. 4/2026 dated March 31, 2026 giving new guidelines about the use of Document Identification Number (DIN) in income tax communications.
This circular is issued using powers under Section 119 of the Income-tax Act, 1961 and also considering recent changes in law like insertion of section 292BA. It also replaces the earlier Circular No. 19/2019 and now new rules will apply.
As per the circular, it is now compulsory that almost every communication sent by income tax department should have a computer generated DIN. This includes notices, orders, summons, letters, etc. The main aim is to make the system more transparent and to make sure every communication can be tracked properly.
The circular also explains that DIN does not have to be printed on every page of the document. It is enough if the communication as a whole has the DIN, either inside the document or even mentioned in email or attachment. So some flexibility is given here.
But at the same time, CBDT has said that in some special situations, DIN may not be possible to generate. In such cases, communication can be issued without DIN, but only as an exception.
Some of the situations include:
- Technical problem in the system
- Officer is outside office and cannot access system
- PAN details are not available or under process
- Required system functionality is not available
These exceptions are not free. If any communication is issued without DIN, it must clearly say that it is issued without DIN due to special reasons. Also, approval must be taken later from higher authority within 15 days. This ensures that officers do not misuse this exception.
Further, such communications which are issued without DIN should be later uploaded in the system within 15 working days and proper DIN should be attached. So even those communications will become part of official record.
The circular also says that general public communications like guidelines, FAQs, etc., do not need DIN because they are not for specific persons.
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
