Background

1. With the retrospective amendment made by the Finance Act, 2026 inserting section 292BA from 01.10.2019 and the old Circular No. 19/2019 dated 14.08.2019 having been withdrawn from 31.03.2026 and new Circular having been made effective prospectively i.e. from 31.03.2026, the issue which arises for consideration is whether generation, allotment and quoting of DIN is still mandatory or not. Further, what is the impact of this amendment on the validity of the communications issued during the period from 01.10.2019 to 31.03.2026 which are not in conformity with the requirement of Circular No. 19/2019. 
2. Introduction of DIN in 2009
3. While analyzing the implication of the above changes, it may be relevant to first refer in brief the background of introducing DIN. The Finance (No. 2) Act, 2009 for the first time introduced the idea of allotment of a computer generated, Document Identification Number (‘DIN’) in respect of every notice, order, letter etc. and quoting such number thereon by inserting a new section 282B. In the Memorandum explaining the rational of introducing DIN, it was stated as under:

“It is now well accepted that “tax administration is tax policy”. A tax administration designed to foster voluntarily compliance yields higher revenue than a sound tax policy administered by an inefficient tax administration. Therefore, it has always been the endeavour of the Income-tax Department to improve the standards of its service and transparency in its functioning. Therefore, it is proposed to introduce a computer based system of allotment and quoting of Document Identification Number (DIN) in each correspondence sent or received by it so as to enable tracking of documents and minimize taxpayer’s grievances. 

With a view to give effect to the aforesaid, it is proposed to insert a new section 282B so as to provide that 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. 

It is further proposed that where the notice, order, letter or any correspondence issued by any income-tax authority does not bear a Document Identification Number, such notice, order, letter or any correspondence shall be treated as invalid and shall be deemed never to have been issued.

1. The above provision was proposed to be effective from 01.10.2010. However, before this could be implemented, the Finance Act, 2010 postponed the effective date from 01.10.2010 to 01.07.2011. The reasoning given for postponing this requirement of allotment of DIN in the Memorandum to the Finance Bill 2010 was as under:

“In order to cover the entire gamut of services mentioned in section 282B on a pan-India basis, it will be essential to have the requisite infrastructure and facilities in place. 

1. But, later on, the Finance Act, 2011 deleted the provision itself and the reasoning given in the Memorandum is as follows:

“Considering the practical difficulties due to non-availability of requisite infrastructure on all India basis.  It is proposed to omit the aforesaid section.” 

CBDT Circular - Requirement of DIN

1. In the period from 2011 to 2019, with the drastically improved infrastructure having been developed and implemented on an all India basis, the issue of allotment of computer-generated DIN was revived again in the year 2019 not by way of any statutory provision but by way of a Circular No. 19/2019 dated 14.08.2019.  As per this Circular, the Central Board of Direct Taxes in exercise of its power under section 119 of the Income Tax Act, 1961 directed that no communication shall be issued by any Income Tax 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 on or after 01.10.2019 unless a computer-generated Document Identification Number has been allotted and is duly quoted in the body of such communication.
2. This Circular further provided that in exceptional circumstances, where there are technical difficulties, the communication may be issued manually, but only after recording the reasons in writing and with the prior written approval of the Chief Commissioner or the Director General of Income Tax. Further, it mandated that where such manual communication is issued due to technical difficulties, the communication shall state this fact, and such communications shall be regularized within 15 working days of its issuance. The Circular categorically provided that any communication which is not in conformity of the above requirement shall be treated as invalid and shall be deemed to have never been issued.
3. Thereafter, various Press Release and communication were also issued by the Ministry of Finance endorsing the spirit behind the mandatory allotment of DIN and quoting of the same in the body of the communication. It was also stated that this requirement of quoting DIN is in pursuance of the direction of Hon’ble Prime Minister in which he has asked the Department of Revenue to come up with the specific measures to ensure that the honest taxpayers are served better.  It was also pointed out that there have been some instances where it was not possible to maintain the audit trail of the manually issued communication, which caused inconvenience to the taxpayers.

Stand of the Judiciary on the requirement to quote DIN

1. Post the Circular coming into force with effect from 01.10.2019, some of the communications including assessment orders were issued by the Assessing Officer without quoting DIN. These assessment orders were subject matter of challenge before the Courts on the basis of the Circular itself that such assessment orders, being not in conformity of the requirement of quoting DIN, are invalid and are deemed to have never been issued.
2. The first of this issue came up before the High Court of Delhi in the case of Commissioner of Income Tax (International Taxation)-1, New Delhi vs. Brandix Mauritius Holding Limited, ITA No. 163/2023 dated 20.03.2023 [TS-184-HC-2023(DEL)], whereby, the Revenue challenged the order passed by the Income Tax Appellate Tribunal, Delhi whereby the Tribunal had allowed the appeal filed by the assessee by taking recourse to the above Circular No. 19/2019 dated 14.08.2019 holding that in the absence of the DIN being quoted in the assessment order, order passed by the AO is invalid.  The Hon’ble High Court rejected the contention of the Revenue that the failure to allocate DIN was a mere mistake and such a mistake can be corrected by taking recourse to section 292B of the Act. The Court held that the paragraph no. 4 of the Circular clearly provides, that any communication which is not in conformity with the requirement of the Circular shall be treated as invalid and shall be deemed to have never been issued. The Court further held that the Circulars issued by the CBDT in exercise of its powers under section 119 of the Act are binding on the Revenue and hence, the contention of the Revenue that recourse can be taken to section 292B of the Act is untenable, having regard to the phraseology used in paragraph 4 of this Circular. 
3. Similar issue also came up before the Bombay High Court in the case of Ashok Commercial Enterprises vs. Asst. Commissioner of Income Tax Central Circle 2(4) in WP No. 2595 of 2021 whereby vide order dated 04.09.2023 [TS-506-HC-2023(BOM)], the Court held that the assessment order framed and issued under section 153C of the Act ought to be treated as invalid and never issued.  In this case, the Revenue had contended that though the Assessment Order is dated 28.09.2021, however, an intimation letter dated 13.10.2021 was issued stating that the order dated 28.09.2021 has a DIN and as such an order is a valid order. The Court rejected this contention on the ground that the requirement of paragraph 3 of the Circular still remained contravened and hence, the order dated 28.09.2021 ought to be treated as invalid and never issued. 
4. It may be relevant to point out that in this judgment of Bombay High Court, the Court has also held that the requirement of quoting DIN also applies to satisfaction note recorded before initiating proceedings under section 153C of the Act and since DIN had not been quoted in the satisfaction note, the Court held that the same also ought to be treated as invalid and deemed to have never been issued.  The Court noted that object of the Circular is clear and intent is to ensure that the proper audit trail of all assessments and other orders are maintained and any deviation therefrom can only be undertaken after prior written approval of the higher authorities under the Act. 
5. Similar judgments (holding that the communication issued by the Income Tax Authorities in the absence of DIN being quoted on the orders are invalid) had also been delivered by Calcutta High Court in the case of Principal Commissioner of Income Tax, Exemption, Kolkata Versus M/s. Tata Medical Centre Trust, Kolkata in ITAT/202/2023 [TS-561-HC-2023(CAL)] and by Madras High Court in the case of Commissioner of Income Tax, International Taxation, Chennai Versus Sutherland Global Services Inc., C/o. Dhruva Advisors LLP in T. C. A. Nos. 80, 81 and 82 of 2025.
6. Subsequently, there are other judgments passed by the above High Courts on similar lines quashing the notice/assessment order issued without DIN.
7. Meanwhile, the order passed by the Delhi High Court in the case of Brandix Mauritius (Supra) was challenged by the Revenue before Hon’ble Supreme Court in SLP No.  000688 of 2024. The stand of the Revenue in these SLPs is that non-quoting of DIN is merely an irregularity which apparently is in contradiction to the Circular which explicitly states that any communication issued which is not in conformity with the requirement of the Circular will be invalid. The Hon’ble Supreme Court vide order dated 03.01.2024, issued notice and granted interim stay of the order dated 20.03.2023 passed by the High Court of Delhi as well as order of the ITAT dated 19.09.2022 until further orders in the case of Brandix Mauritius (Supra). 
8. The Revenue thereafter also filed SLP against the order passed by Calcutta High Court in the case of Tata Medical Centre Trust (supra). The Hon’ble Supreme Court vide order dated 23.07.2024 in SLP No.  016917 of 2024, granted interim stay of the order of the High Court as well as order of the ITAT. The Revenue also filed SLP before the Supreme Court against the order passed by Madras High Court in the case of Sutherland Global Services (supra). The Hon’ble Supreme Court has granted interim stay of the said judgment as well as order of the ITAT, vide order dated 26.09.2025 in SLP Nos. 26586 & 26584 of 2025.

Finance Act, 2026 - Retrospective Amendment

1. That, during the pendency of the Special Leave Petitions before the Hon’ble Supreme Court, the Finance Act, 2026 has introduced a retrospective statutory amendment by inserting a new section 292BA with effect from 01.10.2019, to overcome the challenge of the Circular No. 19/2019 mandating quoting of DIN in the body of the communication and in absence thereof, the communication being null and void. This amendment reads as under: -

“292BA. Notwithstanding anything contained in any judgment, order or decree of any court, for the removal of doubts, it is hereby clarified for the purposes of section 292B that no assessment under any of the provisions of this Act shall be invalid or shall be deemed to have been invalid on the ground of any mistake, defect or omission in respect of quoting of a computer generated Document Identification Number, if the assessment order is referenced by such number in any manner.”

1. A corresponding amendment has also been made in the new Income Tax Act, 2025 by inserting sub section (2) in Section 522 as under:

“522. (1)…

(2) No assessment under any of the provisions of this Act shall be invalid on the ground of any mistake, defect or omission in respect of quoting of a computer generated Document Identification Number, if the assessment order is referenced by such number in any manner.”

1. The reasoning for introducing the above amendment has been stated in the Explanatory Memorandum as under: -

2. CBDT Circular 19 of 2019 dated 14.8.2019 provided for quoting of a computer-generated document identification number (DIN), on inter-alia, assessment orders. There have been various judgments of High Courts where assessments have been held to be invalid on specious grounds like non-quoting of DIN on every page of the assessment order or non-quoting of DIN on the body of the order even where DIN was lawfully generated and quoted in communication accompanying the said orders. This has resulted in an interpretation where assessments have been annulled even though they were in conformity with the requirements of law and were duly protected by the provisions of section 292B as it saves all assessments which are in substance and effect in conformity with or according to the intent and purpose of the Act. 

4. Accordingly, it is proposed to clarify in section 292B that notwithstanding anything contained in any judgment, order or decree of court, no assessment in pursuance of any of the provisions of Income-tax Act, 1961 shall be invalid or shall be deemed to have been invalid on the ground of any mistake, defect or omission in respect of quoting of a computer generated Document Identification Number, if such assessment order are referenced by such number in any manner. Further, this amendment seeks to clarify as long as there is a reference of DIN in the assessment order, the same would be sufficient compliance even if there may be some minor mistakes, defects or omissions in notices or summons in relation to such assessment. Suitable amendments are also proposed to be carried out in the Income-tax Act, 2025 so that correct interpretation is taken, litigation is minimized and certainty is achieved. 

New Circular No. 4/2026 dated 31.03.2026 on DIN

1. Simultaneously, with the Notification of the Finance Act 2026 on 30.03.2026, another Circular No. 4/2026 dated 31.03.2026 has been issued by the CBDT, in exercise of its powers conferred under section 119 of the Act, reiterating the requirement of Computer-Generated DIN in the manner as laid down in this new Circular. This Circular has been made effective from 31.03.2026 and earlier Circular No. 19/2019 has been withdrawn from 31.03.2026. Accordingly, the earlier Circular will continue to be applicable till 31.03.2026 and the requirement under this new Circular shall be applicable in respect of communication issued on or after 31.03.2026.  The implication of this will be that earlier Circular No. 19/2019 shall continue to be effective till 31.03.2026, but the same has to be read subject to the provision of the newly inserted section 292BA as introduced by the Finance Act, 2026 retrospectively with effect from 01.10.2019.
2. The new Circular No. 4/2026 is aligned with the newly introduced Income-Tax Act, 2025, which applies to all communications moving forward from April 1, 2026. It is apparent that the Circular No. 4/2026 has been issued to serve a dual purpose i.e. to formally clear the decks by withdrawing Circular No. 19/2019 and to provide for a mandate to structurally anchor the DIN rules within the new architecture of the Income-tax Act, 2025. Therefore, the direct tax system is now effectively operating under a bifurcated validation framework whereby the past interim disputes (1961 Act) will be regulated by Section 292BA read with earlier Circular No. 19/2019, and the DIN  regime from 01.04.2026 onwards shall be governed by the updated provisions of the 2025 Act read with Circular No. 4/2026.

Whether generation, allotment of quoting of DIN still mandatory?

1. Now, in the above background, the issue which arises for consideration is the validity of the communications issued during the period from 01.10.2019 to 31.03.2026 after this retrospective amendment but which are not in conformity with the requirement of Circular No. 19/2019.
2. The amendment by inserting section 292BA has been made retrospective from 01.10.2019 and whereas, the new Circular has been made effective prospectively i.e. from 31.03.2026.  The earlier Circular No. 19/2019 dated 14.08.2019 continues to be in force from 01.10.2019 till 31.03.2026 but subject to the retrospective amendment made by insertion of section 292BA of the Act. Thus, it is important to analyze the implication of this new section 292BA and to what extent, this new section 292BA affect the requirement of earlier Circular No. 19/2019.

Generation, allotment and quoting of DIN still relevant

1. The Circular No. 19/2019 mandated that no communication shall be issued unless a computer generated DIN is allocated and quoted in the body of the communication. In the absence of the same, the communication including the order will be invalid.
2. Now, this new section 292BA clarifies that for the purposes of section 292B, no assessment under any of the provisions of the Act shall be invalid or shall be deemed to have been invalid on the ground of any mistake, defect or omission in respect of quoting of a computer generated Document Identification Number, if the assessment order is referenced by such number in any manner. Thus, in view of this retrospective amendment, an assessment order will now not be invalid despite the fact that earlier Circular mandated so. Accordingly, to that extent, the earlier Circular stands superseded by the amendment. In case an assessment order is referenced by DIN in any manner, the same will not be invalidated. However, it is important to note that this amendment still does not dispense with the requirement of generation of DIN and quoting of DIN all together. The only relaxation is in the manner of quoting of DIN in respect of assessment order i.e. if assessment order is referenced by DIN in any manner, the assessment will be saved.
3. The next question that thus arises is the meaning of ‘is referenced by such number in any manner’. This amendment does not elaborate or clarify the meaning of the expression “is referenced by such number in any manner.” An idea of the meaning of the expression “is referenced by such number in any manner” can be gathered from the reasoning stated in the Explanatory Memorandum whereby it has been stated that instead of quoting of DIN on every page of assessment order, DIN may be quoted on the covering page or on any communication accompanying the assessment order. This meaning also gets supported from the new Circular No. 4/2026 dated 31.03.2026 whereby in para 2(b), it has been stated that referencing by DIN shall also mean and include attaching a separate document mentioning DIN with such communication or mentioning DIN in the email/correspondence or otherwise.  This Circular further explains that where any communication is referenced in such manner, it shall not be required that every page comprising in that communication is also referenced by DIN.  Thus, though the section 292BA does not provide how referencing has to be done or what it means, however, by way of Memorandum read with this new Circular, meaning of referencing can be inferred.
4. Now, this new Section 292BA validates an assessment only in case the assessment order is referenced by DIN in any manner. This will mean that generation and allocation of the DIN, as mandated under the Circular, will still be required. This interpretation also gets support from the Memorandum of 2026 explaining this amendment, whereby it has been stated that the amendment has been introduced to deal with such category of cases where assessment has been held to be invalid on grounds like non-quoting of DIN on every page of the assessment order or non-quoting of DIN on the body of the order even where DIN was lawfully generated and quoted in communication accompanying the said orders.  This Memorandum reads as under:

2. CBDT Circular 19 of 2019 dt. 14.8.2019 provided for quoting of a computer-generated document identification number (DIN), on inter-alia, assessment orders. There have been various judgments of High Courts where assessments have been held to be invalidon specious grounds like non-quoting of DIN on every page of the assessment order or non-quoting of DIN on the body of the order even where DIN was lawfully generated and quoted in communication accompanying the said orders.This has resulted in an interpretation where assessments have been annulled even though they were in conformity with the requirements of law and were duly protected by the provisions of section 292B as it saves all assessments which are in substance and effect in conformity with or according to the intent and purpose of the Act. 

4. Accordingly, it is proposed to clarify in section 292B that notwithstanding anything contained in any judgment, order or decree of court, no assessment in pursuance of any of the provisions of Income-tax Act, 1961 shall be invalid or shall be deemed to have been invalid on the ground of any mistake, defect or omission in respect of quoting of a computer generated Document Identification Number, if such assessment order are referenced by such number in any manner.Further, this amendment seeks to clarify as long as there is a reference of DIN in the assessment order, the same would be sufficient compliance even if there may be some minor mistakes, defects or omissions in notices or summons in relation to such assessment.Suitable amendments are also proposed to be carried out in the Income-tax Act, 2025 so that correct interpretation is taken, litigation is minimized and certainty is achieved. 

5. The clarification in Income-tax Act, 1961 shall come into force with retrospective effect from 1st day of October, 2019. The amendment in Income-tax Act, 2025 shall come into force with effect from 1st day of April, 2026.

Amendment addresses only cases where order is referenced by DIN; not cases where there is no DIN or order is not referenced by DIN

1. Further, the amendment validates only those assessments where DIN was generated through computer and allocated and then such DIN was quoted in the communication accompanying the assessment order. The amendment does not validate those assessments where DIN was not generated at all or where DIN was generated but neither quoted in the assessment order and nor there is any accompanying communication quoting DIN in respect of such assessment order. This provision saves only a mistake, defect or omission in quoting a generated DIN, provided a reference exists. If an assessment order lacks any contemporaneous DIN reference, it remains completely outside the scope of Section 292BA of 1961 Act and Section 522(2) of 2025 Act and thus, will still be legally invalid.
2. It is important to point out that the above section 292BA specifies that an assessment shall not be invalid on the ground of any mistake, defect, or omission “in respect of quoting of a computer generated Document Identification Number”. The Section uses the phrase "in respect of quoting", which grammatically and legally presumes that the number itself must exist. If no number was generated on the ITBA portal at the time the order was executed, it is not a "mistake or omission in quoting"; it is a total failure of a mandatory procedural condition. Thus, the phraseology used in Section 292BA explicitly restricts the curable defect to an omission 'in respect of quoting.' and that too when the order is referenced by DIN. By necessary implication, the legislature has protected the misplacement or erratic formatting of an existing tracking number, but has intentionally chosen not to validate an assessment order where a DIN was altogether absent from the system on the date of the order. A number that does not exist cannot suffer from a defect in 'quoting'.
3. Thus, the only saving under the retrospective amendment will be in respect of assessment where instead of the DIN being quoted in the body of the assessment order itself, the assessment order is accompanied by a separate communication intimating the DIN. This is more so as section 292BA itself stipulates that an assessment shall not be invalid on the ground of mistake, defect or omission in respect of quoting of computer-generated DIN if the assessment order is referenced by such DIN in any manner. The obvious interpretation of this will be that in case both the conditions (of generating DIN and referencing of assessment order by such DIN) are not fulfilled, the assessment will be invalid.
4. Prior to the amendment made by Finance Act, 2026, there was no statutory provision in the Act governing the generation, allotment and quoting of the DIN. It was only the circular of 2019 which mandated the requirement of generation, allotment and quoting of DIN. Interestingly, even after the amendment, no statutory provision has been enacted in either the Income Tax Act, 1961 or Income Tax, 2025, mandating the generation, allotment and quoting of DIN. On the contrary, the retrospective amendment in 1961 Act and insertion of sub section (2) in section 522 of 2025 Act, are negatively worded to the effect that assessment will not be invalid on the ground of mistake, defect or omission in quoting DIN if assessment order is referenced by DIN. It is also important to note that word used in section 292BA and even in Section 522(2) of 2025 Act is ‘invalid’ i.e. the assessment shall not be invalid if the assessment order is referenced by DIN. Thus, it is evident that that the legislation has recognized the binding nature of the Circulars and if the DIN is not generated or the assessment order is not referenced by DIN, it will have to be declared to be invalid and it will be non est and the same cannot be termed as a mere technical error in such circumstances.
5. Proceeding further, on-going through the new section 292BA, it is to be further noted that this amendment is made with reference to assessment only and that too only if the assessment order itself is referenced by DIN in any manner. There is no explicit savings in respect of non-quoting of DIN in respect of other communications i.e. notice, letter, etc. though both the earlier circular and the new circular mandates referencing by DIN in every communication whether, notice, letter draft order, order or summon etc.

New Circular 4/2026 applicable w.e.f. 31.03.2026

1. Now, coming to the Circular No. 4/2026 dated 31.03.2026, as stated hereinabove, this Circular shall be applicable with effect from 31.03.2026 only and hence, this circular cannot come to the aid of the retrospective amendment in respect of communications/assessment orders issued between 01.10.2019 till 31.03.2026.  It could be contended that this new Circular is issued to clarify the scope of the earlier Circular. However, it is to be noted that the Circular itself explicitly states that Circular No. 19/2019 dated 14.08.2019 on this subject shall cease to have effect from the date of issue of this new Circular i.e. Circular dated 31.03.2026.

Referencing by DIN crucial even under new Circular

1. Having said the above, it may be relevant to mention that even this new Circular specifies that the requirement of computer-generated DIN shall be in the manner laid down in this Circular. Para 2(a) of this Circular reiterates that any correspondence such as notice, letter, order, draft order or summons issued by Income Tax Authority shall be required to be referenced by DIN. Meaning thereby, that this Circular also endorses the requirement of quoting DIN in the communication.
2. In this Circular, in Para 2(b), it has been stated that referencing by DIN shall mean to include attaching a separate document mentioning DIN with such communication or mentioning DIN in the email correspondence or otherwise. Thus, even this new Circular mandates that no communication can be issued without computer-generated DIN having being generated and allocated. The only saving even as per this Circular is that instead the DIN being quoted in the body of the order or on each page of the order or notice, such DIN can be communicated by attaching a separate document along with such notice, order or communication.  Thus, the requirement of DIN being part and parcel of the communication still continues to be applicable.
3. It may also be relevant to note that in para 2(a), an exception has been carved out that the requirement of quoting DIN in any communication issued to any person will not include communication issued to any officer or Authority under the Income Tax Act or any other law. The implication of this will be that there will be no requirement of quoting of DIN in internal communication within the Department or with any other Authority under any other law.
4. It may be relevant to point out here that the earlier Circular 19/2019 explicitly provided in para 4 that any communication which is not in conformity with the requirements stated in the Circular shall be treated as invalid and shall be deemed to have never been issued. However, the new Circular of 31.03.2026 though mandates referencing by DIN in respect of any communication such as any notice, letter, order, summon, etc. but surprisingly, there is no mention in the absence of DIN, such communication shall be invalid and shall be deemed to have never been issued which was part of the earlier Circular. Despite these consequences having not been provided in the new Circular, the amendment in section 522(2) of Income Tax Act, 2025 has been made to the effect that no assessment under any of the provisions of this Act (Income Tax Act, 2025) shall be invalid on the ground of any mistake, defect or omission in respect of quoting of a computer generated Document Identification Number, if the assessment order is referenced by such number in any manner. The implication of this as stated hereinabove will be that even in the absence of such consequence of communication being invalid if not referenced by DIN, in the new Circular, still, such communication will be invalid. If the intent of the new Circular would have been that in the absence of communication being not referenced by a DIN, such communication will not be invalid, there would have been no need to insert sub-section (2) in section 522 to save such assessment by providing that such assessment shall not be invalid on the ground of any mistake, defect or omission in respect of quoting of a computer generated Document Identification Number, if the assessment order is referenced by such number in any manner.

Amendment may not save ‘notices’ without DIN

1. Further, as analyzed hereinabove, section 292BA saves only the assessment order if the assessment order is referenced by DIN in any manner. Thus, this retrospective amendment will not over-ride the requirement of DIN in other communications such as notice, approval etc. which is required in terms of para 2 of Circular No. 14/2019.  Accordingly, notices issued without DIN up to 31.03.2026 (such as a notices issued under section 148 in July 2022 post Ashish Agarwal judgment) may not be saved.  
2. In fact, the requirement of quoting DIN in notices has not been dispensed with even in this new Circular of 31.03.2026.  On the contrary, in para 2(a), it has been stated that any correspondence such as notice, letter, order or draft order, summon etc. issued by the Income Tax Authorities shall be required to be referenced by DIN.  However, in case, along with such notice, a letter or document is attached whereby computer-generated DIN as allocated is intimated, then such notice will be valid.  The implication of reading para 2(a) and 2(b) together will be that the requirement of computer-generated DIN and quoting the same either in the notice or in the letter accompanying such notice will still be mandatory. In the absence thereof, such notice or communication shall be invalid.

Impact of amendment –DIN continues to remain essential

1. The above analysis shows that even after the insertion of section 292BA retrospectively, generation and allocation of DIN is mandatory. Quoting of the DIN is also mandatory, but it will not be necessary to quote the DIN in the body of the order.  The DIN can be quoted in the letter or the correspondence accompanying the communication. Further, the requirement of earlier Circular 19/2019 dated 14.08.2019 shall continue to be applicable till 31.03.2026 with only one exception that DIN instead of being quoted in the body of the assessment order, it can be quoted in the letter or such communication accompanying with the order. Where any communication/assessment order has been issued between 01.10.2019 to 31.03.2026 without complying the above requirement, it will not be saved even post insertion of this new section 292BA by Finance Act, 2026 retrospectively.

Date and time of generation of DIN will be of much significance

1. In terms of the above analysis, since the assessment will now be considered valid in case the assessment order is referenced by DIN in any manner (including where DIN is intimated by way of a letter or correspondence accompanying such assessment order), the time and date of generation of such DIN will now assume significance. Since as per the amendment, quoting of DIN in the body of the communication/order itself is not necessary and it can be separately communicated as well and the assessment order is to be referenced by DIN, this will imply that DIN has to be generated before the order or notice is issued, as the order or notice to be valid, has to be issued along with the accompanying letter intimating the DIN in respect of such order or notice. 
2. It may also be relevant to point out that in case DIN is not generated before the issuance of the assessment order, the Circular No. 19/2019 mandated that the order/notice itself has to record that it is issued without DIN owing to exceptional circumstances. Further, prior approval was also required to be obtained for issuance of notice without DIN. Now, even the new Circular of 31.03.2026 mandates that in case any communication is being issued in certain situations without a DIN, then such communication has to state that the communication has been issued without DIN in view of stated exceptional situation. The new Circular dated 31.03.2026 also reiterates the requirement of seeking approval, as was there in the earlier Circular dated 14.08.2019, in case any communication/assessment order is issued without DIN. The only change in the new Circular vis-à-vis the earlier Circular is that in the earlier Circular, the approval for issuing communication/assessment order without DIN was required to be obtained before issuance of such communication.  As against this, in the new Circular, this approval can be obtained post facto within the period of 15 days from the date of issuance of such communication. However, the condition of quoting the fact that this communication is being issued without DIN in the communication itself is still there in the new Circular.
3. Thus, either the DIN should be generated before issuance of assessment order, or the communication must bear the endorsement that it is issued without DIN in the manner stated in the Circulars. In case the order/notice does not bear such endorsement and the DIN has been generated and communicated by a letter or otherwise post the issuance of assessment order/communication, then the same will not be in accordance with the requirement of the newly inserted section 292BA and the Circulars.
4. Presently, the letter or communication intimating DIN of the order or notice mentions the date of the assessment order or the notice but does not mention the date and the time when the DIN was generated in respect of such assessment order or notice. Now, with this amendment and the new requirement of para 2(b) of the Circular, which saves assessment in case assessment order is accompanied by a letter intimating the DIN, the date and time of generation of DIN has to be before the date and time of issuance of the assessment order or the notice. This transparency can be there only when the date and time of generation of DIN is also communicated in such communication.
5. There have been instances in the past where a controversy has arisen on the date and time when DIN was generated. An issue has come before the Bombay High Court in the case of Siemens Limited vs. DCIT Circle 8(2)(1), Mumbai & Ors. in WP No. 2747/2025. [TS-1628-HC-2025(BOM)] In this case, a notice for rectification under section 154 was issued on 20.06.2024, in response to which, the assessee filed its reply pointing out that proposed action is time barred having regard to the mandate of section 154(7) as the last date to pass the order expired on 31.03.2024.  The Respondent Revenue realized its error and thereafter hastily took step to back date the order to 29.03.2024 i.e. before 31.03.2024.  The back date of the impugned order got established by the impugned letter issued to intimate the DIN, which provided the DIN as being ITBA/RAC/M/154/2024-2025/1066567478(1). Orders/notices which are generated in the FY 2023-24 have a DIN which makes reference to the FY 2023-24. The use of the Financial Year 2024-25 in the DIN itself demonstrate that the DIN has been generated in the FY 2024-25 and hence, the impugned order was passed after 31.03.2024.  It may be relevant to quote the relevant paras of the judgment as under:

“2. In order to adjudicate on the issues that arise in the present petition, it is necessary to set out, in brief, the relevant facts:-

….

20. n) Thereafter,Respondent No. 1 issued a notice dated 20.06.2024 seeking to initiate rectification proceedings under Section 154 of the IT Act and fixed the hearing on 01.07.2024. The Petitioner replied thereto by a letter dated 01.07.2024, pointing out that the proposed rectification proceedings are time-barred, as no rectification is permissible after the expiry of four years from the end of the Financial Year in which the order sought to be amended was passed, having regard to the provisions of Section 154(7). The Petitioner pointed out that Respondent No. 1 proposed to rectify his earlier order dated 16.03.2020, which could only be rectified till 31.03.2024 and that initiation of rectification proceedings under Section 154 was not permissible. Without prejudice to the above, the Petitioner also pointed out that the matter was outside the scope of Section 154 of the Act as the issue is highly debatable and cannot be termed as a mistake apparent on record and only a glaring, obvious or self evident mistakes can be subjected to rectification proceedings under Section 154 of the IT Act.
21. o) An employee of the Petitioner, to his utter shock and surprise, saw the impugned order purportedly dated 29.03.2024 for the first time on the income tax portal on 17.07.2024. The impugned order was not received by the Petitioner, either by email, or by physical delivery.
22. p) Respondent No. 1, thereafter, uploaded the impugned letter dated 10.07.2024 (which too was never received either by email or by physical delivery by the Petitioner) and an employee of the Petitioner noticed the impugned letter for the first time on 17.07.2024 while accessing the income tax portal. The intimation letter mentioned that the order under Section 154 read with Section 250 of the Act dated 29.03.2024 has DIN ‘ITBA/REC/M/154/2024-25/1066567478(1).’

…

23. Thus, having regard to the facts narrated earlier, which are not disputed, it is apparent that the only inference that can be drawn is that the impugned order is back dated.It is apparent that the time limit provided for in Section 154(7), viz., a period of 4 years from the end of the relevant Financial Year expired on 31.03.2024, as the order sought to be amended was dated 16.03.2020.The impugned order was not passed till 20.06.2024 as the same Assessing Officer, viz., Mr. Virender Singh who has passed the impugned order allegedly on 29.03.2024, has issued a Show Cause Notice seeking to commence rectification proceedings under Section 154 of the IT Act. We also agree with the submission of the Counsel for the Petitioner that a separate Notice under Section 154(3) of the IT Act would have to be issued by Respondent No. 1 granting an opportunity of being heard to the Petitioner even though the rectification order that was proposed to be passed was to give effect to an order passed by the TPO. As the effect of the order would have been to increase the total income, the mandate of Section 154(3) would have to be complied with by Respondent No. 1.The fact that the Notice was issued on 20.06.2024 itself shows that the impugned order could not have been passed before this date and by the time this Notice dated 20.06.2024 was issued, the time limit under Section 154(7) had already expired. 

24. Therefore, we agree with the submission of the Petitioner that on the basis of the notice dated20.06.2024 an inference must be drawn that the impugned order could never have been passed on29.03.2024 and the same has been back dated to save it from being time barred. 

25. In conclusion, whichever way we look at it, either from the non-compliance with the requirements of paragraphs 2, 3 and 4 of the CBDT Circular where the impugned order shall be treated as invalid and deemed to have never been issued as it is passed without a DIN or; from the fact that the same Officer has issued the Notice under Section 154(3) on 20.06.2024 and he could not have issued the impugned order before 20.06.2024 and he has back dated the order, shows that the impugned order is not valid and should be quashed.”

1. The above judgement shows the importance of DIN and also the importance of date and time when the DIN was generated. In the above case, the ante-dating of DIN came to the notice since the financial year stated following DIN was subsequent Financial Year 2024-25 in respect of the DIN allotted on 29.03.2024 i.e. Financial Year 2023-24. In case DIN would have been generated on 29^th March,2024, the year mentioned would have been 2023-24 not 2024-25.Had the order and letter intimating DIN both  would have been issued in the same Financial Year 2023-24, in the absence of date and time when the DIN was generated, it would not have been possible to check whether DIN was in fact generated on 29^th March, 2024 i.e. before issuing the order or not.

Summary of analysis

1. In terms of the above analysis, even after the insertion of section 292BA retrospectively: 

1. Generation and allocation of DIN is still mandatory;
2. Quoting of the DIN is mandatory, but it will not be necessary to quote the DIN in the body of the order/communication. The DIN can be quoted in the letter or the correspondence accompanying the assessment order/communication;
3. The requirement of earlier Circular 19/2019 dated 14.08.2019 shall continue to be applicable till 31.03.2026 with only one exception that DIN instead of being quoted in the body of the assessment order/communication can be quoted in the letter or correspondence accompanying such order/communication;
4. Where the assessment order/communication is accompanied by any communication quoting DIN and where such DIN was generated before the time of issuance of such assessment order, the said order/communication will stand saved by virtue of the retrospective amendment.
5. Any communication issued to intimate DIN post the issuance of assessment order/communication shall not be valid if the order does not bear the endorsement that it is issued without DIN as specified in the Circular.
6. Where any communication/assessment order has been issued between 01.10.2019 to 31.03.2026 without complying the above requirements (i.e. (i) without generation of DIN or (ii) without quoting the DIN and without any accompanying letter issued to intimate the DIN or (iii) where the DIN is not generated before the issuance of the assessment order and where communication does not state the fact that it is issued without DIN due to exceptional circumstances and the approval is not sought), it will still not be saved post insertion of this new section 292BA by Finance Act, 2026 and the communication/assessment order shall be non-est.

 Accordingly,

1. All those appeals where issue of DIN has been raised in the appeal on the ground that DIN has not been quoted in the assessment order, but there is an intimation letter of the same date on which the assessment order was issued, those assessment orders may get saved consequent to the retrospective amendment.  
2. As against the above, all those appeals where issue of DIN has been raised on the ground that

1. DIN has either not been generated or
2. though generated but not quoted in the assessment order and there is no intimation letter intimating the DIN or
3. the intimation letter is post the issuance of the assessment order,

such assessment orders will not be saved and be invalid even after the retrospective amendment.