The Institute of Chartered Accountants of India (ICAI), through its UDIN Directorate, has announced on February 11, 2026 the implementation of field-level validation on for all sub-categories under Section 44AB [Clauses (a) to (e)] at the time of UDIN generation under the ‘GST and Tax Audit’ category.
The decision was taken by the Council of ICAI at its 442nd meeting held on 26th–27th May 2025. In accordance with the prescribed statutory limit of 60 tax audits, the Council has approved the introduction of a ceiling on the maximum number of UDINs that can be generated under the relevant category.
The ceiling will be applicable to the following sub-categories under Section 44AB:
- Form 3CA – 3rd proviso to Section 44AB
- Form 3CB – Section 44AB(a)
- Form 3CB – Section 44AB(b)
- Form 3CB (Combined) under Section 44AB
The revised ceiling on UDIN generation at the UDIN Portal shall come into effect from 1st April 2026, in alignment with the Council’s decision.
Further, field-level validation has already been implemented at the UDIN portal and shall continue to remain applicable across all sub-categories under Section 44AB [Clauses (a) to (e)] at the time of UDIN generation under the ‘GST and Tax Audit’ category, including beyond 1st April 2026.
Members of the Institute are advised to take note of the above changes and ensure compliance.
For any clarification, members may write to: udin@icai.in
Source from: https://udin.icai.org/ICAI/announcement/6/148/UDIN_11-02-2026
