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Document Identification Number (DIN) mandatory on specified communication issued by CBIC officers to taxpayers

December 31, 2019
Vide Circular No. 122/41/2019-Central Tax dated November 5, 2019, CBIC directed that search authorization, summons, arrest memo, inspection notices and letters issued during enquiry by any officer of CBIC to taxpayer or any other person, shall not be issued without computer generated Document Identification Number (DIN) on or after November 8, 2019. Any specified document issued without DIN shall be treated as invalid.
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