Quick Summary
The Central Board of Direct Taxes (CBDT) has issued Circular No. 4/2026, laying down revised guidelines for the mandatory use of theDocument Identification Number (DIN) in all communications issued by income tax authorities. The circular comes into effect immediately and replaces the earlier Circula
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FAQ :
The main purpose is to enhance transparency and accountability in tax administration, prevent unauthorised or fake tax notices, and ensure proper digital tracking of all communications.
Yes, every notice, order, letter, summons, or any official communication issued by income-tax authorities to taxpayers and other stakeholders must carry a valid DIN, with limited exceptions.
Exceptions include technical issues in generating DIN electronically, communications issued during official duties outside office without system access, delay in PAN migration, or system functionality not being available.
If a communication is issued without a DIN, approval must be obtained from the competent authority within 15 days, reasons must be recorded in writing, and the communication must be uploaded on the system within 15 working days with a DIN linked post-issuance.
The DIN must be quoted on every page of the communication or referenced through a separate document, email, or digital mode to ensure traceability and transparency.
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