ICAI Releases FAQs on Ceiling for UDIN Generation under Tax Audit, Clarifies 60 Assignment Ceiling for Members:

The Institute of Chartered Accountants of India (ICAI) has clarified that only specified sub-categories under “Tax Audit” will be considered when computing the UDIN generation ceiling.

As per the ICAI UDIN Portal Manual, the ceiling is 60 assignments per financial year per member, effective from April 01, 2026, governed by the Chartered Accountants (Limit on Number of Tax Audits) Guidelines, 2025. The ICAI officially introduced these guidelines through a Notification dated July 25, 2025, exercising powers granted under Section 15(2)(fa) of the Chartered Accountants Act, 1949

The guidelines are issued in relation to the limit on the number of tax audit assignments under Section 44AB of the Income Tax Act, 1961. The ICAI has also released frequently asked questions (FAQs) concerning the ceiling for UDIN generation under the ‘Tax Audit’ category.

According to the FAQ, the ICAI has specified the sub-categories on which the ceiling will be applicable (i.e., Form 3CA - 3rd proviso to section 44AB, Form 3CB - Section 44AB(a), Form 3CB - Section 44AB(b) and Form 3CB (Combined) under section 44AB) and the sub-categories on which the ceiling will not be applicable (i.e., Form 3CB - Section 44AB(c), Form 3CB - Section 44AB(d) and Form 3CB - Section 44AB(e)).

It has further been clarified that the ceiling shall be computed on the basis of the date of the TAR (Tax Audit Report) signing during the financial year and not on the date of UDIN generation.

Refer to the official PDF for FAQs for complete information.