I-T notices without computer generated identification numbers invalid, says finance minister Nirmala Sitharaman
The document identification numbers system of the Central Board of Direct Taxes (CBDT) has already started working and it generated about 17,500 communications with DIN on Tuesday.Updated: Oct 02, 2019, 15:49 IST
Communications from the income-tax (I-T) department including I-T notices without computer generated document identification numbers (DIN) would be treated as invalid from October 1, finance minister Nirmala Sitharaman said in a tweet on Tuesday.
The system has been made operational from Tuesday to save taxpayers from harassment by taxmen as DIN will make officials accountable for all their official communications, a finance ministry spokesperson said quoting the finance minister.
All communications -- related to assessment, appeals, orders, exemptions, enquiry, investigation, verification of information, penalty, prosecution, rectification and approval -- issued on or after October 1 will have audit trails, he said.
The DIN system of the Central Board of Direct Taxes (CBDT) has already started working and it generated about 17,500 communications with DIN on Tuesday.
“The DIN system would ensure greater accountability and transparency in tax administration,” he said quoting revenue secretary Ajay Bhushan Pandey.
He said that “all such communications with DIN would be verifiable on the e-filing portal” and “no communication would be issued manually without DIN except only if it is in the specified exceptional circumstances.”
The August 14 circular of CBDT with regard to implementation of DIN from October 1 had specified such exceptional circumstances. According to the circular certain communications could be issued manually but only after recording reasons in writing and with the prior written approval of the chief commissioner or director general of income-tax concerned.
CBDT has specified that any communication issued manually under exceptional circumstances would have to be uploaded and regularised on the system portal within 15 days of its issuance, he said.
All pending assessment proceedings, where notices were earlier issued manually would be identified and notices so sent would be uploaded on the system by the October 31, 2019, he said.
“This is in pursuance of the directions by the Hon’ble Prime Minister in which he has asked the Department of Revenue to come up with specific measures to ensure that the honest taxpayers are not harassed and served better,” he said.