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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 for UDIN generation with effect from April 1, 2026. FAQs on Ceiling for UDIN Generation under Tax Audit are as follows For implementation of the ceiling on Tax Audit assignments through the UDIN syste
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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.
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