CBDT to validate UDIN of CA’s for Tax Audit Reports & Certificates

By | November 27, 2020
(Last Updated On: November 27, 2020)

Government of India

Department of Revenue

Ministry of Finance

Central Board of Direct Taxes

New Delhi, 26th November, 2020


CBDT to validate Unique Document Identification Number (UDIN) generated from ICAI portal at the time of upload of TaxAudit Reports


The Institute of Chartered Accountants of India, in its gazette notification dated 2ndAugust, 2019, hadmade generation of UDIN from ICAI website www.icai.orgmandatory for every kind of certificate/tax audit report and other attests made by their members as required by various regulators. This was introduced to curb fake certifications by non-CAs misrepresenting themselves as Chartered Accountants.

In line with the ongoing initiatives of the Income Tax Department for integrating with other Government agencies and bodies, Income-tax e-filing portal has completed its integration with the Institute of Chartered Accountants of India (ICAI) portal for validation of Unique Document Identification Number (UDIN) generated from ICAI portal by the Chartered Accountants for documents certified/attested by them.

It may be noted that, in consonancewith the above requirement, Income-tax e-filing portal had already factored mandatory quoting of UDIN with effect from 27thApril, 2020 for documents certified/attested in compliance with the Income-tax Act,1961by a Chartered Accountant. With this system level integration, UDIN provided for the audit reports/certificates submitted by the Chartered Accountants in the e-filingportal shall be validated online with the ICAI. This will help in weeding out fake or incorrect Tax Audit Reports not duly authenticated with the ICAI.

If forany reason,a Chartered Accountant wasnot able to generate UDIN before submission of audit report/certificate, the Income-tax e-filing portal permits such submission,subject to the Chartered Accountant updating the UDIN generated for the form within 15 calendar days from the date of form submission in the Income-tax e-filing portal. If the UDIN for the audit report/certificate is not updated within the 15 days provided for the same, such audit report/certificate uploaded shall be treated as invalid submission.

(Surabhi Ahluwalia)
Commissioner of Income Tax

(Media & Technical Policy)Official Spokesperson, CBDT


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