UDIN System Introduces Change Just 5 Days Before Tax Audit Deadline

As the due date for filing the tax audit report approaches, there is an important update for the Chartered Accountant. The UDIN (Unique Document Identification Number) website has introduced a new change for reporting tax audits. Under this change, the UDIN system now requires auditors to report the audit opinion of the assessees. The last date to file the tax audit report for the financial year 2024-25 is October 31, 2025.

Now the CAs must give a brief summary of their opinion at the time of UDIN creation. UDIN is a unique number assigned to documents that are certified by Chartered Accountants. The main objective of this number is to give a unique identity to every document attested by a CA. This helps in the verification of documents, like a tax audit report or tax filing. It prevents fraud, as many individuals impersonate practising CAs and forge their signatures on these documents. Therefore, ICAI came up with the UDIN system.

New UDIN related changes incorporated on UDIN website for reporting Audit Opinion of assesssees.

Just 5 days before tax audit deadline! 😢 pic.twitter.com/LKgJoUsOTC

— CA Himank Singla (@CAHimankSingla) October 25, 2025