Hi Rajesh,
First, note that Chromium doesn't expose a full MSAA tree by default, because unfortunately it slows things down a bit. Add the --force-renderer-accessibility command-line flag, or open chrome://accessibility to enable it first, then it will work.
The MSAA tree for a window only contains the contents of the visible tab. Tabs that aren't currently visible won't be in the MSAA tree either.
When the user switches tabs, you can tell by the name of the document - isn't that good enough?
If you want an unique ID, it is available, but you'll have to use the IAccessible2 interface.
- Dominic