The Central Board of Direct Taxes (CBDT) on March 31, 2026, issued the notification regarding the Referencing by Document Identification Number (DIN).
The following has been stated namely: -
• The Central Board of Direct Taxes has issued revised guidelines mandating the use of a Document Identification Number (DIN) in income-tax communications, under powers granted by the Income-tax Act, 1961 and amended provisions introduced via the Finance Act, 2026.
• All communications (such as notices, letters, orders, summons, etc.) issued by income-tax authorities to taxpayers (excluding inter-departmental communication) must mandatorily contain a DIN, ensuring transparency and traceability.
• DIN can be incorporated in multiple ways, including mentioning it in the document, attaching a separate DIN document, or including it in email communication, making the requirement flexible in format.
• Once a communication is referenced with a DIN, it is not necessary to print the DIN on every page of the document.
• Public communications, such as guidelines, FAQs, or general instructions, are exempt from DIN requirements.
• In exceptional cases, communications may be issued without DIN, such as due to technical issues, lack of system access (e.g., officer outside office), PAN-related issues, or system functionality limitations.
• Any such communication issued without DIN must clearly state the reason for non-generation of DIN and is subject to post-facto approval within 15 days from a competent authority.
• The competent authority for approval depends on rank:
• Communications issued without DIN under specified exceptions must be uploaded in the system within 15 working days, with proper DIN tagging done subsequently to ensure compliance and record maintenance.
[Notification No. 4/2026]
