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    <description>Circular No. 19/2019 mandates allotment and quotation of a computer generated Document Identification Number (DIN) in income tax communications issued to assessees on or after 1 October 2019; communications failing to conform are treated as invalid and &quot;deemed to have never been issued,&quot; with narrowly defined exceptional circumstances for post facto regularisation and a system upload requirement for pre circular manual notices.</description>
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