ICAI Tightens UDIN Compliance: CAs Question Timing Ahead of Tax Audit Deadline

The Institute of Chartered Accountants of India (ICAI) has recently made new updates on the Unique Document Identification Number (UDIN) portal.

ICAI has introduced a compulsory feature for reporting the Audit Opinion of assessees. The update was announced just five days before the official tax audit deadline. This caused worry and confusion among professionals who were already hurrying to finish their audit work on time.

As per the latest change, when Chartered Accountants (CAs) generate a UDIN for tax audit reports under Section 44AB of the Income Tax Act, they now have to clearly mention what kind of audit opinion they are giving, whether it’s unmodified (clean), qualified, adverse, or a disclaimer.

The ICAI says this change is meant to enhance transparency and help in better compliance tracking. However, many Chartered Accountants (CAs) have criticised the timing of this move. They say that launching such an important change so close to the tax audit due date will only increase their workload and stress, especially since the Income Tax e-filing portal is already facing slowdowns.

With the October 31, 2025 deadline coming up soon, this new rule is likely to put more pressure on audit firms and professionals who are already struggling with last-minute filings and technical issues.