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Income Tax Circular

Income Tax Notices Must Now Include a Document Identification Number

Document
Circular Circular No. 4/2026
Effective
31 March 2026

This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.

In short

Circular No. 4/2026 requires that all official income tax communications carry a computer-generated Document Identification Number (DIN). This rule ensures that any notice or order you receive is authentic and officially tracked by the tax department.

What has changed

How it worked before

Previously, Circular No. 19/2019 governed the use of these identification numbers. The new circular replaces that older guidance to align with updated tax laws passed in the Finance Act 2026.

What has changed

Every page of a formal tax communication must now display a unique, computer-generated DIN. If a document does not have this number, it is generally considered invalid unless the tax officer explicitly notes an exceptional situation.

Who this affects

This affects any individual or business owner who receives notices, summons, or orders from income tax authorities. It applies to all formal correspondence sent to you by the tax department.

What you should do

You do not need to file any forms or take proactive steps. Simply check that any letter or notice you receive from the tax office includes a DIN on every page; if it is missing, verify if the document explains why it was issued without one.

The original document

Issued byIT
DocumentCircular Circular No. 4/2026
Full titleCircular No. 4/2026
Effective31 March 2026

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How do I know if my income tax notice is real?

Check every page of the document for a computer-generated Document Identification Number (DIN). If the number is missing, the notice may be invalid unless it specifically states that it was issued under an exceptional situation.

What should I do if I receive a notice without a DIN?

First, read the document carefully to see if it explains why the DIN is missing, such as a technical system failure. If there is no explanation provided, you should contact your local tax office or a professional to confirm the document's validity before taking action.

Does this rule apply to all tax documents?

It applies to formal correspondence like notices, letters, orders, and summons. It does not apply to public communications, such as general questions or information posted for everyone.

When does this new rule start?

The requirements set out in Circular No. 4/2026 are effective from 31 March 2026. Any formal communication issued on or after this date must follow these new referencing rules.