Income Tax Department Issues Guidance on updating UDIN for Audit Reports submitted by CA users

Guidance on updating UDIN for Audit Reports submitted by CA users.

The functionality for updating UDIN against the Audit reports submitted by CA users has been enabled at e-filing portal www.incometax.gov.in.

Please note that this functionality may not be used for updating UDIN for Forms submitted prior to April 2021. In this functionality only those Forms will be shown which are accepted by the Assessee.

This Instruction document has to be read in conjunction with the Instruction for UDIN Functionality

View/ Update UDIN Details

After Statutory Form is uploaded by CA user, they can login to e-Filing Portal and navigate to e-File menu -> Income Tax Forms -> View/ Update UDIN Details

Process of updating UDIN against Single Form

StepActivity
Step 1Navigate to View/ Update UDIN Details functionality and go to Single PAN/TAN tab.
Step 2On the single PAN/TAN tab, all the Forms accepted by Assessee and pending for UDIN update will be shown. If any specific Form is not visible on the screen, then you can search it using filter criteria available on the screen.
Step 3Click on the link ‘Update UDIN’, available against the Form.
Step 4On clicking Update UDIN link, a pop up will open. In this Pop up, enter the UDIN (generated on ICAI portal) for this Form, AY combination.
Step 5Make sure that the UDIN entered is in correct format and not been used/ consumed for any other Form.
Step 6Select the declaration available on the pop up and then click on Submit button.
Step 7After the UDIN is validated by ICAI, it will get updated against the selected Form.

Process of updating Bulk UDIN

StepActivity
Step 1For Bulk UDIN update, navigate to View/ Update UDIN Details screen and then go to Bulk UDIN Update tab.
Step 2On the Bulk UDIN Update tab, download the Excel template and the instruction sheet
StepActivity
Step 3Go through the instruction sheet to check what all mandatory information has to be provided before uploading the Bulk UDIN CSV and the steps to convert excel file into a CSV file.
Step 4Go to Single PAN/TAN tab and download all the list of all the Forms pending for UDIN update. This can be done by clicking on the button ‘Export to Excel’.
Step 5Copy all the entries of this exported excel and paste them in the template downloaded from ‘Bulk UDIN Update’ screen.
Step 6If you want to remove any Forms from the template, you can do so.
Step 7Update UDIN against all the entries available in the excel template. Then save this template as a .CSV file.
Step 8Upload this .CSV file in the ‘Bulk UDIN Update’ screen.
Step 9Make sure that the file size does not exceed 5MB.
Step 10After the .CSV file is uploaded successfully, Token number will get generated. You can note down this token number for future reference.
Step 11It will get processed by the e-Filing system. This can take maximum 24 hours.

Process of checking the status of Bulk uploaded UDIN

StepActivity
Step 1To check the status of Bulk UDIN update, navigate to View/ Update UDIN Details screen and go to the tab ‘Check Bulk UDIN Status’.
Step 2On the Check Bulk UDIN Status tab search the token number by either entering the Token number or the date range during which bulk file was uploaded.
Step 3If the bulk file is not processed, it will show the status as ‘Pending’. If the Bulk file is processed successfully, it will show the status as ‘Processed’ If the file is not processed due to some technical issue or data issue, then the status will be shown as ‘Processing Failed’ and the file will be sent for re-processing.
Step 4When the status is ‘Processed’, the Token number will become hyperlink. Click on this hyperlink to view the status of all the uploaded UDINs.
Step 5You can download all these UDINs in an excel, using the Export to excel feature.
Step 6If the UDIN Status is ‘UDIN Update Failed’, then click on the (i) icon and see the reason of failure.

General Instructions:

  • This functionality is enabled for following Forms:
Sr. No.Form No.Description
1Form 29BReport under section 115JB of the Income-tax Act, 1961 for computing the book profits of the company
Sr. No.Form No.Description
2Form 3CEBReport from an accountant to be furnished under section 92E relating to international transaction(s) and specified domestic transaction(s)
3Form 10CCBAudit report under sections 80-I(7)/ 80-IA(7)/ 80-IB/ 80-IC/80-IAC/80-IE
4Form 10BBAudit report under section 10(23C) of the Income-tax Act, 1961, in the case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of section 10(23C)
5Form 29CReport under section 115JC of the Income-tax Act, 1961 for computing Adjusted Total Income and Alternate Minimum Tax of the person other than a company
6Form 10DAReport under section 80JJAA of the Income-tax Act, 1961
7Form 56FReport under section 10A or 10AA of the Income-tax Act, 1961
8Form 64EStatement of income paid or credited by a securitisation trust to be furnished under section 115TCA of the Income tax Act, 1961
9Form 3CEAReport of an accountant to be furnished by an assessee under sub-section (3) of section 50B of the Income -tax Act, 1961 relating to computation of capital gains in case of slump sale
10Form 3CLAReport from an accountant to be furnished under sub-section (2AB) of section 35 of the Act relating to in-house scientific research and development facility
11Form 10CCCCertificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962
12Form 10BAudit report under section 12A(1)(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts or institutions
13Form 3CB-3CDAudit report under section 44AB of the Income-tax Act, 1961, in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G
14Form 3CA-CDAudit report under section 44AB of the Income-tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law
15Form 10CCFReport under section 80LA(3) of the Income-tax Act, 1961
16Form 62Certificate from the principal officer of the amalgamated company and duly verified by an accountant regarding achievement of the prescribed level of production and continuance of such level of production in subsequent years
17Form 3CEJAReport from an accountant to be furnished for purpose of section 9A regarding fulfilment of certain conditions by an eligible investment fund
18Form 64Statement of income distributed by Venture Capital Company or Venture Capital Fund to be furnished under section 115U of the Income-tax Act, 1961
19Form 64AStatement of income distributed by a business trust to be furnished under section 115UA of the Income-tax Act,1961
20Form 3ADAudit Report under section 33ABA (2)
21Form 3AEAudit Report under section 35D (4)/35E (6) of the Income- tax Act, 1961
22Form 3CEAudit report under sub-section (2) of section 44DA of the Income-tax Act, 1961
23Form 64DStatement of income paid or credited by investment fund to be furnished under section 115UB of the Income-tax Act, 1961
24Form 66Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961
Sr. No.Form No.Description
25Form 6BAudit report under section 142(2A) of the Income-tax Act, 1961
26Form 15CBCertificate of an accountant
  • Following Forms will be enabled shortly for UDIN update – Form 26A, Form 27BA, Form 3CEJ, Form 3AC, Form 10CCBBA, Form 10CCBC, Form 10CCBD, Form 10BBC, Form 3CT, Form 10BC, Audit Report SWF.

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