DIRECT TAXES CODE BILL, 2009
Document Identification Number, Sec 261 (4)
“Any document, letter or correspondence, received by the Department, any income tax authority or any other person acting on behalf of the Department or the income tax authority, shall be treated as invalid and shall be deemed never to have been received, if it does not bear a Document Identification Number referred to in subsection (3).
It certainly provided an opportunity to the department personnel to make illegal / illegitimate money by not generating this DIN or not accepting any document from any person, on some or other obscure reasons.
Ground reality is different in the Revenue Department, why is it neglected in this draft code?
It should enable any person to submit any document and same must be accepted by the department without any itch / objection, but it does not take place. In such helpless situations, there should be a mechanism wherein any document from any person must be received and be given DOCUMENT IDENTIFICAION NUMBER. As long as the documents are routed through the REVENUE DEPARTMENT, for every transaction, it encourages the personnel of revenue department to pocket some money from the persons, approaching with any document, highlighting / misleading with one or other reasons, and applying time consuming tactics, irritating the approaching persons.
Let the Revenue Department assess the contents / correctness of the document on acceptance, not on pre acceptance.
When e-returns are enabled, why not we adopt the very procedure on acceptance of any document, letter or correspondence from any other person?
We are also disabled by Sec 278(2) by "No prosecution, suit or other proceeding shall lie against the Government or any officer of the Government, under this Code", whenever we come across the situations where our documents are not received by the personnel of revenue department on unsubstantial grounds.
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