Quick Summary
The Institute of Chartered Accountants of India (ICAI) has announced the implementation of field-level validation for all sub-categories under Section 44AB at the time of UDIN generation under the 'GST and Tax Audit' category. The announcement, issued by the UDIN Directorate follows the decision ta
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FAQ :
The ICAI is implementing a ceiling on the number of UDINs that can be generated for tax audits and introducing field-level validation for these audits.
Both the UDIN ceiling and the field-level validation will be effective from 1st April 2026.
The maximum number of tax audits for which a UDIN can be generated is 60.
The changes affect Forms 3CA and 3CB under Section 44AB, specifically clauses (a) to (e).
Yes, field-level validation has already been implemented on the UDIN portal.
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