NEW DELHI: Taxpayers
will now have to procure a 'new number' for filing returns and making
any communication with the Income Tax department.
The unique Document
identification number (DIN), on the lines of numbers like PAN and TAN,
will be quoted on "every" income tax-related communication, including
returns to be filed next year for the financial year 2010-11.
According to the
new guidelines brought out by the Central Board of Direct Taxes (CBDT),
the DIN will be mandatory "in respect of every notice, order, letter
or any correspondence" with the department, by the taxpayers.
"The DIN will
be generated by the I-T department and will be useful, essentially,
for error-free filing of tax returns, claiming refunds and other communication
with the department by the assesses," a senior Finance Ministry official
said.
The 'Aykar Sampark
Kendras' will hand out the DIN from this month, the official said.
Assesses will
not be put to any trouble, as the numbers will be generated and allotted
by the department itself.
I-T officials
will also be allotted the numbers in order to streamline the process,
the official said, adding, the number has to be produced thereon for
every activity with the department.
Taxpayers and
tax collectors are currently required to quote Permanent Account Number
(PAN) and Tax Deduction and Collection Account Number (TAN) among others
when returns are filed with the department.
According to section
282B of the Income Tax Act that deals with DIN, if the document sent
to the tax authority does not bear this unique computer-generated number
then "such document, letter or any correspondence shall be treated as
invalid and shall be deemed never to have been received."
DIN is aimed at
bringing more transparency in tax administration as the whole exercise
involves a number of documents and proformas. Apart from regular filing
of taxes, a taxpayer deals with the department for various other financial
services, which DIN will help to ease, the official said.
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