Bibhuti Bhusan Das (Financial Analyst) (144 Points)
10 December 2010Dear All,
What is "Document Identification Number (DIN)" ? & where we can apply to get ? Is it necessary for every taxpayer ?
Regards
BIbhuti
RAHUL KUMAR TAANK
(CS PURSUING )
(672 Points)
Replied 10 December 2010
DEAR SIR,
Section 282B (Allotment of Document Identification Number) is a new section inserted by the Finance (No. 2) Act, 2009 in the Income-tax Act with effect from 1st October, 2010.
Under the provisions of this section, an income-tax authority is required to allot a computer generated Document Identification Number before issue of every notice, order, letter or any correspondence to any other income-tax authority or assessee or any other person and such number shall be quoted thereon. It also provides that every document, letter, correspondence received by an income-tax authority or on behalf of such authority, shall be accepted only after allotting and quoting of a computer generated Document Identification Number.
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