Udin mandatory if ca attests unaudited financials?

Hi..

1.Assesse is not liable for audit under any act wherein CA signed on the financials-udin mandatory(yes/no)

2.Assesse filed under presumptive taxation wherein CA had separately provided financials with his seal and signature-udin mandatory(yes/no)

3.Ca singed financials for assesse's bank loan purposes-udin mandatory(yes/no)

pls respond to this at the earliest. urgently required this clarifications.

thanks in advance
Replies (3)
Quick Summary
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.

First question, whether any of the above financials have been uploaded in any portal of government with CA signature or not?plz confirm. If not than you may skip UDIN but banks will not accept financials for loan as they insist on UDIN. For them signature don't serves any purpose due to forgery blunders of CA signature (impersonation) in recent years...
For example,assesse filed itr which matched the data provided in that financials and he is not liable for any audit under income tax act however CA had signed those financials without mentioning udin number.is it acceptable?
1. udin is not always mandatory
2. assesse filed under presumptive taxation udin required
3. yes

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