📚 CBDT Circular · Anti-fraud / DIN
Circular No. 4/2026 — Referencing by Document Identification Number (DIN)
In plain English
Every notice, order, letter or communication from the Income-tax Department must carry a computer-generated Document Identification Number (DIN). A communication without a valid DIN is treated as never issued — a simple, powerful way to check whether a notice you received is genuine.
What it actually says
- All departmental communications must bear a valid DIN generated on the system.
- Any communication issued without a DIN (outside narrow, documented exceptions) is invalid and deemed never issued.
- You can verify a DIN on the e-filing portal's 'Authenticate notice/order issued by ITD' service.
Who this affects & what to do
For every taxpayer
Got a notice? Check it has a DIN and verify it on the portal. No DIN often means it is fake or unauthorised.
For businesses
Log the DIN of every communication for your records and any future appeal.
The law it touches
Section 119
The official document
📄
Read the official CBDT circular (PDF)Official CBDT circular No. 4/2026 — opens the official PDF on incometaxindia.gov.in.
📄 View the PDF ↗
Our explanation is a plain-language summary for general understanding, not advice on your specific matter.
The official CBDT copy prevails. © EaseValue Advisors LLP.
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