TAX AUDIT REPORT UDIN

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urvashi kareliya (Querist)
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13 October 2025 HII!!! UDIN HAS NEW CHANGES WHICH REQUIRED TO GIVE AUDITORS OPINION , I AM FILING TAX AUDIT 3CB , WHAT SHOULD I DO? AUDITORS OPINION ? YES, AND IF YES THEN DO I HAVE TO GIVE WHICH OPINION ?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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13 October 2025 Yes, there has been a recent change: When generating UDIN for Form 3CB (tax audit), it is now compulsory to provide the auditor’s opinion on the UDIN portal. This is mandated by the ICAI and applies to tax audits filed in 2025 and beyond.
Refer ICAI’s UDIN FAQ & CBDT Circular No. 6/2024 dated 25th March 2024 for detailed instructions.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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13 October 2025 While filing Form 3CB, the auditor must specify their opinion as part of the UDIN generation step.
For most standard audits, unless there are material misstatements or issues, the opinion would be “Unqualified,” which means the financial statements present a true and fair view as required under Para 3(a) of Form 3CB. If in doubt, check your audit report: if it is an unmodified/clean report, select “Unqualified”.
During UDIN generation for Form 3CB on the ICAI UDIN portal, there will now be an additional field asking for the auditor’s opinion. This must be filled, but the information remains internal and will not be visible to clients or third-party verifiers. Not adhering may attract disciplinary action or lead to the report being treated as defective.

urvashi kareliya

urvashi kareliya (Querist)
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13 October 2025 thank you so much sir

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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13 October 2025 You are welcome.

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