Is your Income Tax notice real? New 2026 CBDT rules require a DIN for official income tax correspondences like notice, orders, others

The Central Board of Direct Taxes (CBDT) on March 31, 2026 withdrew the old 2019 DIN circular and notified a new 2026 DIN circular with new instructions. As per this new circular (no. 4/2026), CBDT said that all income tax correspondence sent to taxpayers like notice, letter, order, etc is to be referenced by a Document Identification Number (DIN) number without which the tax correspondence can be invalid.

By replacing the 2019 rules with these new 2026 rules, this directive by CBDT ensures that taxpayers can verify the authenticity of any communication they receive from the tax department.

CBDT said in the circular: Referencing by Document Identification Number (DIN) by an income-tax authority referred in para above, henceforth, shall be in accordance with the following, namely:-

• Any correspondence such as notice, letter, order or draft order, summons etc. [hereinafter referred to as 'communication'] by an income-tax authority referred in the first para with any person (not being any officer or authority under the Income-tax Act or any other law) shall be required to be referenced by DIN.
• Referencing by DIN in such communication shall also mean and include attaching a separate document mentioning DIN with such communication or mentioning DIN in the email correspondence or otherwise;
• Where such communication is referenced by DIN in any manner, it shall not be required that every page comprising in that communication is also referenced by DIN;

However, CBDT has clarified that a public communication shall not be required to be referenced by DIN in any manner, for example communication in nature of guidelines, frequently asked questions etc.

S. Ramakrishnan, former chief commissioner of Income Tax Department said to ET Wealth Online: "The Income Tax Department introduced DIN as a process for taxpayers to check the authenticity of departmental communication/notices and prevent process misuse. Over the years under certain peculiar circumstances the said process itself derailed statutory proceedings initiated. The said circular is a course correction to achieve the desired objectives in the interest of all stakeholders."

Also read: Any mistake in the Income tax order will not nullify provided it contains DIN, says Budget 2026

S. Sriram, Executive Partner, Lakshmikumaran and Sridharan attorneys, said to ET Wealth Online that in August 2019, as a part of its e-Governance Initiative, the CBDT re-emphasised that all communications from the Income-tax Department to Tax Payers should be computer generated, and should contain complete audit trail.

By Circular 19 of 2019 dated August 14, 2019, the CBDT directed that any communication from the income-tax Department without a Document Identification Number (DIN) shall be treated as invalid.

Certain exceptions were created, but were subject to prior approval of Chief Commissioner/ Director General of Income-tax. Due to numerous litigation that sprouted due to the restrictions, the Finance Act, 2026 made certain retrospective amendments to the IT Act 1961, to validate certain notices which were issued in contravention of the regulations.

According to Sriram, this new 2026 Circular, coming into effect from March 31, 2026 reiterates the fundamental scheme (with some minor expansion to the exceptions), but changes the procedure to be adopted in case a document is to be issued without DIN.

Sriram says: "While under the 2019 Circular prior approval was necessary to issue a valid document without DIN, the new regulations does with prior approval and provides for a post facto approval to be obtained within 15 days."

According to Sriram, the Designated Authority who can approve the document without DIN has now been expanded substantially to include Joint Commissioner / Joint Director / Additional Commissioner / Additional Director, in many cases.

According to Sriram, the new Circular nor provides a larger elbow room for the Tax Authorities to issue notices/ orders without DIN (still within the exceptional circumstances listed in the Circular), and have it ratified by their immediate seniors, rather than to approach the Chief Commissioner or Director General of Income-tax.

Sriram says: "The Circular has very little to do with the ongoing litigation on non quoting of DIN, and in any case will apply prospectively only."

According to Taxsutra, in view of the retrospective amendment vis-a-vis the hotly litigated issue of DIN being mandatory or otherwise, CBDT withdraws its earlier circular on this subject dated August 14, 2019 by issuing a new circular with respect to 'Referencing by Document Identification Number' (DIN), CBDT spells out how and when DIN is to be referenced to in communications/correspondences by an Income-tax Authority such as notice, letter, order, summons etc.

Taxsutra says that CBDT further states in the Circular that in certain situations it may not be possible to reference a communication by DIN, which would be treated as 'matter of exception'; Such communications without DIN shall require post-factor approval within a fortnight by the Competent Authority.

Exceptional situations where DIN number quoting is not possible

CBDT said that in certain situations, it may not be possible to reference a communication by DIN. Communication in such situations can be issued without referencing by DIN as a matter of exception. Such situations illustratively are:-

• Where there are technical difficulties in referencing by DIN or issuance of communication electronically is technically not possible; or
• Where communication regarding enquiry, verification etc, is required to be issued by an income-tax authority for discharging official duties, in a situation where access to electronic means for referencing DIN is not possible (for example where such authority is outside the office); or
• Where due to delay in PAN migration. PAN is lying with non-jurisdictional Assessing Officer; or
• Where PAN of assessee is not available; or
• Where the functionality to issue communication is not available in the System.

Tax correspondences issues without DIN needs approval within 15 days

CBDT in the circular said that all such communications as referred above, shall state that it is issued without DIN in view of the stated exceptional situation. Further, all such communications shall require post-facto approval, within a period of 15 days of the date of issue of such communication, by a competent authority based on reasons to be recorded in writing by the issuing income-tax authority.

For the purpose of approval:

• The competent authority for communication issued by an income-tax authority below the rank of Joint Commissioner/Joint Director shall be Joint Commissioner/Joint Director/Additional Commissioner/ Additional Director of Income-tax.
• The competent authority in any other case not covered under clause (i) shall be Chief Commissioner/Director General of Income-tax.

CBDT said that the tax communication issued in the situations specified in para 3(a), 3(b) & 3(c) (with DIN) shall be, within 15 working days of its issuance, uploaded on the System alongwith appropriate referencing by DIN by the issuing income-tax authority.

Accordingly, the Circular No. 19/2019 dated 14.08.2019 on this subject shall cease to have effect from the date of issue of this circular.