CBDT to validate UDIN given by CAs in audit reports
by Nidhi Bhati
The Central Board of Direct Taxes (CBDT) will validate Unique Document Identification Number (UDIN) generated from Institute of Chartered Accountants of India (ICAI) portal at the time of upload of tax audit reports. The ICAI, in its gazette notification dated 2 August 2019, had made generation of UDIN from ICAI website www.icai.org mandatory for every kind of certificate or tax audit report and other attests made by their members as required by various regulators. This was introduced to curb fake certifications by non-CAs misrepresenting themselves as Chartered Accountants.
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