UDIN requirements reg

This discussion seeks clarification on the requirement of UDIN (Unique Document Identification Number) for Income Tax Returns (ITRs) filed by individuals and HUFs who are not Chartered Accountants. Experts have indicated that UDIN is generally not required for these filings, unless the individual or HUF has business income exceeding a certain prescribed limit, in which case it becomes mandatory. The user is asking for details on this specific prescribed limit.