DOCUMENT IDENTIFICATION NUMBER (DIN)

All I-T Dept communication to have Document Identification Number (DIN)

Every communication to be issued by the Income-Tax Department on or after the 1st of October, 2019 will now have a Document Identification Number (DIN). This intends to insure proper audit trail of such communication.

The Income-Tax Department, in a circular dated August 14, specified that any communication issued by any I-T authority relating to assessment, appeals, orders, statutory or otherwise, exemptions, enquiry, investigation, verification of information, penalty, prosecution, rectification, approval etc. to the assessee or any other person will be dealt with this order.

DOCUMENT IDENTIFICATION NUMBER

• DIN is a unique Director identification number allotted by the Central Government to any person intending to be a Director or an existing director of a company.
• Features:
  • It is an 8-digit unique identification number which has a lifetime validity. Through DIN, details of the directors are maintained in a database.
  • DIN is specific to a person, which means even if he is a director in 2 or more companies, he has to obtain only 1 DIN. And if he leaves a company and joins some other, the same DIN would work in the other company as well.

  Where is DIN used?

•  Whenever a return, an application or any information related to a company will be submitted under any law, the director signing such return, application or information will mention his DIN underneath his signature.

• How to apply for DIN and relevant forms?

• • SPICe Form: Application for allotment of DINs to the proposed first Directors in respect of New companies shall be made in SPICe form only.
  • DIR-3 Form: Any person intending to become a director in an already existing company shall have to make an application in eForm DIR-3 for allotment of DIN.

Source: The Hindu