Identity plays an important role in this world. As the world is moving towards digitalization, it is important to have a digital identity of a document to brings transparency and identification between original and fake. In this regard, we are summarised the following i.r.t. systems implemented in India by the different regulators, to provide identity to each document for improvement of the delivery of services and bringing transparency in the functions of the system.

So, let’s Understand the Different Identifications Number Used by different regulators to issue documents to your esteem organization;

DIN (i.e. Documents Identification Number) by CBDT

The Central Board of Direct Taxes (CBDT) has issued a Circular No. 14/2019 to make it mandatory for the authorities to quote Document Identification Number (DIN) in all the correspondence issued by them. DIN system has been started from 1st October, 2019 as a part of various e-governance initiatives taken by CBDT in recent times. Now, every CBDT communication will be required to have a DIN.

Taxpayers can now authenticate all such communications with DIN on the e-filing portal www.incometaxindiaefiling.gov.in. Department has provided functionality on the e-filing portal to authenticate the notice/order issued by the Income-tax Department. No communication would be issued manually without DIN by the Department except only if it is in the specified exceptional circumstances. Any communication issued manually under exceptional circumstances would have to be uploaded and regularized on the system portal within 15 days of its issuance.

DIN (i.e. Documents Identification Number) by CBIC

The CBIC has also introduced the concept of quoting of Document Identification Number in all communications from November 8, 2019 vide Circular No. 122/41/2019. CBIC is implementing a system for electronic (digital) generation of a Documents Identification Number (DIN) for all communications sent by the authorities to taxpayers and other concerned person.

In the initial phase, DIN shall be mandatory to be mentioned in communications pertaining to search authorization, summons, arrest memo, inspection notices and related letters issued in the course of any enquiry w.e.f. November 8, 2019. CBIC is also providing facility to verify the genuineness of communication in a window VERIFY CBIC-DIN on CBIC’s website www.cbic.gov.in

UDIN by ICAI 

The Institute of Chartered Accountants of India (ICAI) received number of complaints of signatures of CAs being forged by non-CAs. Thus, to curb the malpractices, the ICAI has implemented in phased manner an innovative concept of Unique Document Identification Number (UDIN).

A Person ca also verify the UDIN on the website https://udin.icai.org/

Therefore, Chartered Accountants with full-time Certificate of Practice require to quote UDIN on every document certified/attested by them. UDIN has been made mandatory from 1st July, 2019 on all Corporate/ Non-Corporate Audit, Attest and Assurance Functions.

UDIN & eCSin by ICSI

Following the footsteps of ICAI and Income-tax Department, the Institute of Companies Secretaries of India (ICSI) has also launched the concept of Unique Document Identification Number(UDIN) and Employee Company Secretary Identification Number (eCSin) to bring about a culture of transparency and accountability amongst company secretaries. ICSI has made UDIN and eCSin guidelines mandatory with effect from 01st October, 2019.

UDIN shall be generated for the specified services rendered by a Practicing Company Secretary (PCS). As per the ICSI UDIN Guidelines, a unique number for the identification of documents attested by Company Secretaries in Practice shall be generated at the time of signing the Certificate/ Report which shall mandatorily be mentioned in the Certificate/Report along with the CoP number. ICSI has a designated portal to create and verify UDIN i.e. www.udin.icsi.edu.

The Employee Company Secretary Identification Number as governed by the eCSin Guidelines shall enable the Institute to identify the appointments and cessations of Company Secretaries. eCSin is a system-generated unique number for identification of the Company Secretaries employed in a particular company which shall be generated by the Company Secretary at the time of employment as a Company Secretary (KMP or otherwise), as well as at the time of demitting office in any manner. The eCSIN shall be a 17-digit system generated random unique alphanumeric number and shall be generated and verified from portal www.ecsin.icsi.edu.

RAK’s Comment
  • If you receive any kind of Certificate/Attestation form Practicing CA or CS, ask them to quote UDIN for the same.
  • If your organization is appointing/accepting resignation from full-time CS, request him/her to quote eCSIN
  • If Any kind of Notice/Communication Issued by Income Tax and GST Department, please be sure that such documents contain DIN for the Validity of the same and you may also verify the same from the respective portal for its authentication.
  • Make a Practice to Verify the Authenticity of the Documents.

Author Bio

Qualification: Graduate
Company: RAK Foundation India
Location: New Delhi, IN
Member Since: 07 Jun 2018 | Total Posts: 6
Rohit Kapoor (RK) being professional and having experience of more than 10 Years in the filed of Taxation, Management, Law, Accounts, Audits, NGOs, Marketing and Information Technology. Till date he is associated with many of the organisation and on the strategy & executive board of many Organis View Full Profile

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