ICAI Introduces UDIN Ceiling & Field-Level Validation for Section 44AB Tax Audits from 1st April 2026

Last updated: 18 February 2026

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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