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 Generation/Allotment/Quoting of Document Identification Number in Notiee/Order/Summons/letter/correspondence issued by the Income-tax Department
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Generation/Allotment/Quoting of Document Identification Number in Notiee/Order/Summons/letter/correspondence issued by the Income-tax Department
August, 16th 2019
                                                                             Circular No.      '-' /2019

                                      Government of India
                                       Ministry of Finance
                                    Department of Revenue
                                  Central Board of Direct Taxes

                                                           New Delhi, dated the 14--Ibf August, 20 19

Subject: Generation/Allotment/Quoting of Document Identification Number in
No tiee/Order/S ummons/letter/correspondence issued by the Income-tax Department -

    Wit h the laun ch of vari ous e-governance initi at ives, Income-tax Depa rtment is movi ng
toward total com puteri zati on of its work. Thi s' has led to a significant improvement in delivery
of services and has also brought greater transparency in the functioning of the tax-
admin istrati on. Presently, almost all noti ces and orders are being generated electronica ll y on
thc Income Tax Business Application (ITBA) platform . However, it has been brought to the
notice of the Central Boa rd of Direct Taxes (the Board) that there have been some instances in
which the notice, order, su mm ons, letter and any correspondence (hereinafter referred to as
"co mmunication") we re found to have been issued manually, without maintaining a proper
aud it trail of such communication.

2. In order to prevent such instances and to maintain proper audit trail of all communication,
the Board in exercise of power under secti on 119 of the Income-tax Act, 1961 (here inafter
referred to as "the Act"), has decided that no communi cati on shall be issued by any income-
tax authori ty relatin g to assess ment, appea ls, ord ers, statutory or otherwise, exemptions,
enq u iry, investigation , ve ri fication of in formation , penalty, prosecution, rectification, approva l
ctc . to the assessee or any other person, on or after the 151 day of October, 20 19 unless a
computer-ge nerated Document Identifi cation Number (DIN) has been allotted and is dul y
quoted in the body of' such communication.

3.   In excepti onal circu mstances such as, -

          (i)    when there are technical difficulties in generating/alloning/qu oting the DIN and
                 iss uance 0 r commun icati on electronicall y; or
         (ii)    when communi cation rega rdin g enquiry, verificati on etc. is requ ired to be
                 issLled by an income-tax authority, who is outside the office, for discharging his
                 offic ial duties ; or
        (ii i)   whe n due to delay in PAN nli gration, PAN is lyi ng with non-j uri sd ictiona l
                 Assess ing Officer; or
        (iv)     when PAN of assessee is not ava il able and where a proceeding under the Act
                 (other th an veri lication under section 13 1 or section 133 of the Act) is sought
                 to be initi ated; or
         (v)     When the functionality to issue communication is not available in the system,

the com muni cati on may be issLled manuall y but onl y after recordin g reaso ns in writin g in the
file and with prior written app rova l of the Chief Commi ss ioner / Director General of income-
tax. In cases where manual comll1unicati on 'is required to be issued due to delay in PAN
mi grati on. the proposal seek ing approval for issuance of manual communication shall include
the reason for delay in PAN mi grati on. The communication issued under aforesaid
circumstances shall state the f"act that the communication is issued manuall y w ithout a DIN
and the date of obtainin g of the written approva l ofthe Chief Commissioner / Director General
of Income-Tax for issue of manual communication in the following fo rm at-

      .. .. This communication issues manually without a DIN on account of reason/reasons given
      in para 3 (i)/3(iI)/3 (iii)/3 (iv)/3 (v) ojthe CBDTCircular No ... dated .... . (strike offthose which
      are not applicable) and with the approval oJ the ChiejCommissioner / Director General oj
      Income Tax vide number .... dated .. .. "

      4 . Any communication which is not in conformity with Para-2 and Para-3 above, shall be
      treated as invalid and shall be deemed to have never been issued.

      5. The communication issued manually in the three situations specified in para 3- (i), (ii) or
      ( iii ) above shall have to be regularised within 15 working days of its issuance, by -

            i.         uploading the manual communication on the System.
           ii.         compulsorily generating the DIN on the System ;
       111.            co mmunicating the DIN so generated to the assessee/any other person as per
                       electronically generated pro-forma availab le on the System.

      6.      An intimation of issuance of manual communication for the reasons mentioned in
      para 3(v) shall be sent to the Principal Director General of Income-tax (Systems) within seven
      days from the date of its issuance.

      7.     Further, in all pending assessment proceedings, where notices were issued manually,
      prior to issuance of this Circular, the income-tax authorities shall identify such cases and shall
      upl oad the notices in these cases on the Systems by 31 th October, 2019.

      8.           Ilindi version to follow .

                                                                                    Director (IT A.II), CnDT

      (F. No. 225/95/2019-ITA.II)

      Copy to:-

                  I.    PS to FM/OSD to FM/ PS to MoS(F) /OSD to MoS(F)
                 II.    PS to Secretary (Revenue)
            III.        Chairman, CBDT & All Members, CBDT
             IV .       All Pr.CCsITI Pr.DsGIT
                 v.     All Joint Secretaries/CsIT, CBOT
            VI.         C&AG
           VII.         CIT (M&TP), Official Spokesperson ofCBDT
       VIII.            0 10 PI'. DGIT(Systems) for uploading on official website
            ix.         Addl.C]T (Database Cell) for uploading on the departmental website

                                                                                    Director (IT A.II), CnDT
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