Quick Summary
The Institute of Chartered Accountants of India (ICAI) has issued important clarifications regarding the implementation of a ceiling on Tax Audit assignments through the UDIN system. As per the newly issued FAQs, a maximum limit of 60 Tax Audit assignments per financial year per member will apply fo
Daily Limit Reached
You have reached your daily limit of 2 Free News
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited News Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
BEST VALUE
2 YEAR PLAN
3,499
(Excl. of GST ₹629)
1 YEAR PLAN
1,999
(Excl. of GST ₹359)
3 MONTHS PLAN
999
(Excl of GST ₹179)
View all CCI PRO benfits
Already a PRO member? Login here for an ad-free experience.
FAQ :
From April 1, 2026, members will be limited to generating UDINs for a maximum of 60 Tax Audit assignments per financial year.
The ceiling of 60 Tax Audit assignments per member per financial year will be applicable from April 1, 2026.
Only specified sub-categories under 'GST & Tax Audit', including Forms 3CA and 3CB related to Section 44AB, are considered for the ceiling computation.
All Tax Audit UDINs generated by a member, whether in an individual capacity or as a partner in firms, are aggregated to count towards the ceiling.
No, UDINs generated for revised Tax Audit Reports are not counted as separate assignments for the purpose of the ceiling.
Audits of the head office and branches of the same assessee for the same assessment year are treated as a single Tax Audit assignment for the ceiling, even if separate UDINs are generated.
CAclubindia
