Compulsory Generation Document Identification Number (DIN): An Attempt to control Tax Terrorism & Corruption
Compulsory Generation of the Document Identification Number (DIN) is an old long pending suggestion to protect the compliant and detract the errant officer from issuing frivolous notices.
This will control corruption and end tax terrorism if applied properly to meet the objective in real earnest with the exceptions being few.
It would also ensure that all proceedings are official and provide documentation for supporting the demands raised by the revenue. This is made applicable from the second half of 2019 & specifically set out by Circular No. 122/19 and 128/37/19- Dated 23.12.19 where DIN has been mandatory for;
1. Search Authorisation
3. Arrest memos and Jama Talashi
4. Inspection notice
5. Letters in course of enquiry
6. Provisional release order.
There are certain exceptions as under:
A. Technical difficulties in generation
B. There is an urgency and officer is not available due to being outside on official duties.
However, there is a need for ratifying the action by seeking approval within 15 days for the exception as also generating the DIN and filing it.
To control the misuse , It would have been better if Officers were either required to mail the problem or issue or keep a scan shot of the technical glitch in support of its real intents.
One thing is sure, DIN is al set to control the tax terrorism and corruption as it will control the misuse and unauthorised threat of few scandalous officer.