CBDT Circular 4/2026: New DIN Guidelines for Income Tax Communications — What Changes from April 2026
CBDT Circular 4/2026 dated 31.03.2026 revises DIN guidelines for income tax communications. Section 292BA inserted by Finance Act 2026 cures DIN defects retrospectively from 01.10.2019. Key changes: flexible DIN placement, 5 exceptions with post-facto approval, 15-day upload mandate.
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