The Government of India, through the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes (CBDT), has issued Circular No. 4/2026 dated March 31, 2026 reinforcing the mandatory requirement of quoting a Document Identification Number (DIN) in all communications issued by Income-tax authorities. This move aims to enhance transparency, accountability, and traceability in tax administration.
The circular, issued in exercise of powers under Section 119 of the Income-tax Act, 1961 and aligned with recent legislative amendments introduced through the Finance Act, 2026, reiterates that any communication such as notices, letters, orders, summons, or correspondence issued by an income-tax authority must mandatorily bear a computer-generated DIN.
It has been clarified that quoting DIN is not merely procedural but integral to the validity of such communications. The DIN may either be mentioned directly in the communication or through a separate attachment or electronic reference. Importantly, once a communication carries a DIN, it will not be necessary for each page of the document to separately display the DIN.
The circular also outlines specific exceptions where issuance of communication without DIN may be permitted. These include situations involving technical difficulties, non-availability of electronic systems, delays in PAN migration, absence of PAN, or system constraints preventing issuance of DIN-enabled communication. However, such instances are strictly treated as exceptions and require prior or post-facto approval from the competent authority within 15 days, with reasons recorded in writing.
Further, it is mandated that all such exceptional communications must subsequently be uploaded on the system with proper DIN reference within 15 working days to ensure auditability and compliance.
The CBDT has also specified the hierarchy of competent authorities responsible for granting approvals in such exceptional cases, thereby reinforcing administrative oversight.
This circular supersedes earlier instructions issued vide Circular No. 19/2019 dated August 14, 2019, marking a strengthened and updated framework in line with evolving digital governance standards.
The Government reiterates its commitment to fostering a transparent, efficient, and technology-driven tax administration system, ensuring greater trust and ease of compliance for taxpayers.
The Circular can be accessed at: https://www.incometaxindia.gov.in/documents/d/guest/circular-4-2026-pdf
