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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 taken by the ICAI Council at its 442nd meeting held on May 26-27, 2025. Official copy of the notification is as follows Field-Level Validation for all sub-categories under section 44AB [Clauses (a)
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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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