Referencing by Document Identification Number (DIN)

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....N) - reg. In exercise of powers conferred on the Central Board of Direct Taxes ('the Board') by section 119 of the Income-tax Act, 1961 and in view of the section 292B and the amendments made in the Income-tax Act, 1961 (insertion of section 292BA) and also in the Income-tax Act, 2025 [section 522] by the Finance Act, 2026, it is specified that the requirement of a computer generated Do....

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....law) shall be required to be referenced by DIN subject to para 2(b) to para 2(d) and para 3; (b) Referencing by DIN in such communication shall also mean and include attaching a separate document mentioning DIN with such communication or mentioning DIN in the email correspondence or otherwise; (c) Where such communication is referenced by DIN in any manner, it shall not be requir....

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....ation where access to electronic means for referencing DIN is not possible (for example where such authority is outside the office); or (c) Where due to delay in PAN migration, PAN is lying with non-jurisdictional Assessing Officer; or (d) Where PAN of assessee is not available; or (e) Where the functionality to issue communication is not available in the System. 4. A....