Document Identification Number by Income Tax department
I have seen that CBDT or tax authority always makes rules for tax payers but this time they have come up with rules which is applicable for themselves .It is self regulation measure which is help full in curb the Inspector raj in income tax department and further reduce the role of middle man and create a transparent atmosphere.
what is this step/rule.???
The rule is that Income tax department will Allot of Document Identification Number(DIN) on each communication made within or with the assesse(taxpayer)both incoming and outgoing letter .DIN will be generated/alloted through computer.
The new Section 282B of the Income Tax Act reads as,
The entire office administration will automatically improve if you have control over the inward and outward correspondence. And the government seems to be serious – that's why they have inserted these provisions in the Act – instead of issuing circulars which are anyway going to be flouted with impunity.
what is this step/rule.???
The rule is that Income tax department will Allot of Document Identification Number(DIN) on each communication made within or with the assesse(taxpayer)both incoming and outgoing letter .DIN will be generated/alloted through computer.
The new Section 282B of the Income Tax Act reads as,
(1) Every income-tax authority shall allot a computer generated Document Identification Number in respect of every notice, order, letter or any correspondence issued by him to any other income-tax authority or assessee or any other person and such number shall be quoted thereon.
(2) Where the notice, order, letter or any correspondence, issued by any income-tax authority, does not bear a Document Identification Number referred to in sub-section (1), such notice, order, letter or any correspondence shall be treated as invalid and shall be deemed never to have been issued.
(3) Every document, letter or any 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.
(4) Where the document, letter or any correspondence received by any income-tax authority or on behalf of such authority does not bear the Document Identification Number referred to in subsection (3), such document, letter or any correspondence shall be treated as invalid and shall be deemed never to have been received.”After application of this section the Income tax dept will allot DIN(document identification Number) on each incoming or outgoing letter/Notice.so after this either of the party can not deny existence of the letter/memo/notice.This system will be beneficial for most of Honest tax payers .
The entire office administration will automatically improve if you have control over the inward and outward correspondence. And the government seems to be serious – that's why they have inserted these provisions in the Act – instead of issuing circulars which are anyway going to be flouted with impunity.
