ICAI – UDIN Update | Section 44AB (GST & Tax Audit Category)

The UDIN Directorate has introduced field-level validation across all sub-categories under Section 44AB [clauses (a) to (e)] at the time of UDIN generation under the ‘GST and Tax Audit’ category.

Further, in line with the Council’s decision, a ceiling aligned to the prescribed limit of 60 Tax Audits will be implemented on the UDIN portal with effect from 1st April 2026. This will apply to:

• Form 3CA (3rd proviso to Section 44AB)
• Form 3CB – Section 44AB(a)
• Form 3CB – Section 44AB(b)
• Form 3CB (Combined)