The validation parameters have been changed by the UDIN (Unique Document Identification Number) Directorate of the Institute of Chartered Accountants of India (ICAI), and expanded the data needed during UDIN generation under the ‘GST & Tax Audit’ and ‘Audit & Assurance Functions’ categories.
In this regard, the ceiling shall be applicable for the following sub-categories:
- Form 3CA – 3rd proviso to section 44AB
- Form 3CB – Section 44AB(a)
- Form 3CB – Section 44AB(b)
- Form 3CB (Combined) under section 44AB
The Institute put out the update via different releases dated 18th February 2026.
Taxpayer’s Permanent Account Number (PAN) will now be a mandatory field for UDIN generation under the ‘GST & Tax Audit’ category. While PAN will be mandatory during UDIN generation, the information will remain confidential and will not be seen to any third-party verifier.
Based on the following five parameters, the e-Filing Portal of the Central Board of Direct Taxes (CBDT) will now validate UDINs
- Membership Registration Number (MRN)
- UDIN
- Assessment Year/Financial Year (AY/FY)
- Form Number
- PAN of the taxpayer
ICAI, in a separate communication issued on the same day, obligated additional disclosures during UDIN generation under both ‘GST & Tax Audit’ and ‘Audit & Assurance Functions’ categories.
Succeeding auditors shall be needed to capture information about the preceding year’s audit while generating UDINs. The data provided by members on the same concern has been categorised as confidential and shall not be disseminated.
The decision was made at the Council’s 442nd meeting, held from 26th to 27th May 2025, and is indicative of the Institute’s efforts to strengthen audit trail mechanisms and improve accountability in statutory reporting.
ICAI has rolled out field-level validation for all sub-categories u/s 44AB. The council has determined to execute a ceiling on UDIN generation in alignment with the specified limit of 60 tax audits, with the cap becoming effective from 1st April 2026 for specified Forms, along with 3CA and 3CB.
Via communication with UDIN Directorate at udin@icai.in, members can seek clarifications on any of the releases.
Official release of the notification by ICAI: Click here
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