Udin mandatory if ca attests unaudited financials?

This discussion clarifies the mandatory use of UDIN (Unique Document Identification Number) when a Chartered Accountant (CA) attests unaudited financial statements. It explores scenarios including general attestation, presumptive taxation filings, and financials prepared for bank loan purposes. The consensus suggests UDIN is not always mandatory but is often required for presumptive taxation and is highly recommended, if not insisted upon, by banks to prevent fraud.