Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Circular No. 19/2019 requires a Document Identification Number...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identified subsequent DIN intimation.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Circular No. 19/2019 requires a Document Identification Number (DIN) to ensure authenticity and an audit trail for departmental communications. Where manually prepared orders are uploaded for DIN generation, initially communicated electronically, and promptly followed by an intimation correctly stating the DIN assigned to the enclosed order, the procedure constitutes substantial compliance. The manual-communication exception requiring prior approval does not apply to such electronic communications. A typographical error entering the intimation letter's DIN instead of the order's DIN does not invalidate the order if the intimation correctly identifies the order and its DIN. The Tribunal's quashing of the DRP directions and revisional order was set aside, with remand for remaining issues.
Circular No. 19/2019 requires a Document Identification Number (DIN) to ensure authenticity and an audit trail for departmental communications. Where manually prepared orders are uploaded for DIN generation, initially communicated electronically, and promptly followed by an intimation correctly stating the DIN assigned to the enclosed order, the procedure constitutes substantial compliance. The manual-communication exception requiring prior approval does not apply to such electronic communications. A typographical error entering the intimation letter's DIN instead of the order's DIN does not invalidate the order if the intimation correctly identifies the order and its DIN. The Tribunal's quashing of the DRP directions and revisional order was set aside, with remand for remaining issues.
Note: It is a system-generated summary and is for quick reference only.