- New checklist introduced when selecting Section 44AB(e) clause during UDIN generation to STRICTLY identify Section 44AB(e) applicability of Tax Audits and prevent misuse of 60 Tax Audits limit in other clauses.
- New fields entered in UDIN particulars for clauses where presumptive scheme was not applicable.
a) Whether Audit Report is original or Revised ?
b) If Revised TAR, enter UDIN of original TAR.
c) Nature of TAR assignment – Head Office or Branch (in case separate UDINs each are being made for Head Office and Branch) - New UDIN Dashboard introduced showing UDINs Quota Count section, Separate display for Total Tax Audit Count & Remaining Tax Audit Count
Big Changes in ICAI UDIN Portal for UDINs Related to Tax Audits
A new checklist for Section 44AB(e) has been introduced in UDIN generation to clarify its applicability for tax audits and prevent misuse of the 60-audit limit. Additionally, new fields for UDIN details have been added, alongside a new dashboard displaying UDIN quota and tax audit counts.
