UDIN to be validated during uploading of Tax Audit Reports (TAR): CBDT

E-filing portal of Income Tax Deptt. (CBDT) shall validate UDIN generated from ICAI portal, during uploading of Tax Audit Reports (TAR), etc. with effect from 27th Nov. 2020. Further, CAs who are unable to generate UDIN will be allowed 15 days time to do so after submission of the TAR.

A One time relaxation to update UDIN has been enabled. Kindly update the UDIN before 31st December, 2020 of audit report/certificates to avoid invalidation: E-filing Portal Update dt. 14 Dec. 2020

In other words, such Tax Audit Reports/ Certificates/ Forms shall be treated as valid only if their UDINs have been duly subjected to online validation by the E-filing Portal of Income Tax Deptt with reference to UDIN database of ICAI portal.

To avoid any validation errors, it is advisable to ensure that correct Form Number is selected from the drop-down panel of UDIN Portal while generating UDIN and the same form number is selected at e-filing Portal also, while updating UDIN during uploading of Reports.

MoF, GOI Press Release dt. 26 Nov. 2020: : CBDT to validate UDIN during uploading of Tax Audit Reports (TAR) >> View/ Download

The Institute of Chartered Accountants of India, in its gazette notification dated 2nd August, 2019, had made generation of UDIN from ICAI website www.icai.org mandatory 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 consonance with the above requirement, Income-tax e-filing portal had already factored mandatory quoting of UDIN with effect from 27th April, 2020 for documents certified/ attested in compliance with the Income-tax Act, 1961 by a Chartered Accountant. With this system level integration, UDIN provided for the audit reports/ certificates submitted by the Chartered Accountants in the e-filing portal 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 for any reason, a Chartered Accountant was not 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.

Related Posts:

ICAI Condonation Scheme for Missed UDINs (Feb. 19 ~ Dec. 20)

Mandatory validation of UDIN in all IT Forms; ICAI Advisory

ICAI enables Generation of Bulk UDINs for Certificates

ICAI makes UDIN mandatory for all Audit Reports/ Certificates from 1st July, 2019

Members to Mention UDIN after Membership Number in Audit Reports from 1 July 2019: ICAI

Registering GST & Tax Audit Reports at UDIN Portal mandatory from 1 April 2019: ICAI

Registering Certificates at UDIN Portal, mandatory from 1 Feb. 2019: ICAI

UDIN is mandatory for which type of Certificates from 1 Feb. 2019?

2 Comments

  1. CA SAROJ KUMAR SADANGI
  2. Gautam Verma

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