UDIN stands for Unique Document Identification Number, it is mandatory for uploading the Audit Report and CA certification forms at the e-filing portal. Earlier, the CBDT had provided One-time relaxation wi=hich ended on December 31, 2020, to update the (UDIN) Unique Document Identification Number for the audit report/certificates. But now it extended the relaxation up to April 30, 2021.
Thus, UDIN for Audit Forms / Audit certificates can be updated till April 30, 2021. It is also observed that under the Income Tax Department's initiative for exchanging data between Government agencies and bodies by system-level integration, the I-T Department has successfully integrated with the Institute of Chartered Accountants of the Indian (ICAI) portal for proper UDIN Verification for UDIN generated by ICAI portal by the CAs for documents certified or attested by them.
It is notable that in line with the above requirement, the Income Tax e-filing portal had already confirmed the mandatory quoting of UDIN from April 27, 2020, for certified documents certified or attested complying with the Income Tax Act, 1961, by a CA.
With this integration, UDIN will be validated online with Institute of Chartered Accountants of India (ICAI) for audit report/certificate submitted on e-filing portal by Chartered Accountant. This will help in eliminating fake or incorrect tax audit reports which are not certified with ICAI.
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