ICAI Introduces UDIN Limit for Tax Audits and Field-Level Validation

The Institute of Chartered Accountants of India (ICAI) has announced some important changes to the Unique Document Identification Number (UDIN) generation for the tax audit under section 44AB.

The ICAI Council, in its 442nd meeting held on 26th and 27th May 2025, decided to introduce a maximum limit on the number of UDINs that can be generated. This decision has been taken to align with the prescribed limit of 60 tax audits with effect from April 1, 2026.

The limit will be applicable to specific forms under Section 44AB, including Form 3CA (3rd proviso to Section 44AB), Form 3CB under Section 44AB(a), Form 3CB under Section 44AB(b), and a combined Form 3CB.

From 1st April 2026, the UDIN portal will introduce this ceiling while generating UDINs under the “GST and Tax Audit” category.

In addition to this upcoming limit, ICAI also introduced field-level validation on the UDIN portal. This system is an automated check that ensures that the data entered by the CA during UDIN generation is in accordance with the specific statutory limits. This validation applies across all sub-categories covered under Section 44AB [clauses (a) to (e)]. This validation system will continue even after the new ceiling becomes effective, i.e., from 1st April 2026.