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Dear CA, Non validation of audit report at income portal would result in treating it as invalid, to attract provisions related to non-compliance.
There are many taxpayers and tax professionals who are getting messages from the Income Tax Portal for validating the audit form within UDIN generated from ICAI portal.
The message that if forwarded by the income tax portal is reproduced hereunder:
The CBDT press release dated 26th November, 2020 mandatory quoting of UDIN against every audit report/certificate given by a CA on behalf of their clients.
It may be noted that if such UDIN is not quoted, then the audit report/certificate submitted by you would get treated as invalid.
It is seen that you have submitted the below mentioned audit report/certificate which are not quoted with UDIN by your CA.
||Name and membership no. of CA who has uploaded
If your CA fails to update the UDIN of these forms submitted before 28th February, 2021, your submitted report/certificate will be treated as invalid attracting the necessary provisions of law relating to non-compliance.
Kindly prevail upon your CA to update the UDIN well before the stated timeline to ensure submissions are not treated as invalid.
With thanks and regards,
In short, all the tax audit report and audit form will be invalid if the same is not linked or validated with the UDIN.
It may be noted that UDIN Directorate vide press reelase dated 19/12/2020 has also clarified about it. The same is reproduced hereunder:
The Institute of Chartered Accountants of India
19th December, 2020
Mandatory validation of UDIN in all Income Tax Forms
CBDT is validating Unique Document Identification Number (UDIN) generated from ICAI portal while uploading of Tax Audit and other Income Tax Reports as per their Press release.
Tax Audit Reports/Forms uploaded on e-filing portal from 27th November, 2020 and onwards
The Tax Reports/Forms will be treated valid only if their UDINs have been validated by CBDT E-filing Portal. For doing so, CAs will have a buffer time of 15 days to update their UDIN at e-filing portal in addition to providing the same instantly.
UDIN is being validated by e-filing portal online with UDIN Portal of ICAI on three parameters:
Membership No of Member (MRN)
Income Tax Form Number
Therefore, the Form number selected at the UDIN Portal while generating UDIN, same form number has to be selected at e-filing Portal also while updating UDIN at the time of uploading Reports or within 15 days thereafter. Members are, therefore, requested to ensure that relevant Form Number is selected from the drop-down panel of UDIN Portal. For ready reference, the list of IT online forms available in the Drop Down at UDIN Portal under the category GST and Tax Audit can be Viewed Here.
List of Online Forms of IT Tax which are appearing in the Drop-down under Document Category of GST and Tax Audit
Form 6B – Section 142(2A)
Form 3AC – Section 33AB(2)
Form 3AD – Section 33ABA(2)
Form 3AE – Section 35D(4)
Form 3AE – Section 35E (6)
Form 3CA – 3rd proviso to Section 44AB
Form 3CB – Section 44AB(a)
Form 3CB – Section 44AB(b)
Form 3CB – Section 44AB(c)
Form 3CB – Section 44AB(d)
Form 3CB – Section 44AB(e)
Form 3 CE – Section 44DA(2)
Form 3 CEA – Section 50B(3)
Form 3CEB – Section 92E Form 3CEJ – Section 9A
Form 3CEJA- Section 9A
Form 3CLA – Section 35(2AB)
Form 10B – Section 12A(1)(b)
Form 10BB – Tenth proviso to section 10(23C) (iv)/ (v) / (vi)/ (via)
Form 10 CCB – Section 80-IA (7)
Form 10 CCB – Section 80-IB
Form 10 CCB – Section 80-IC
Form 10 CCB – Section 80-IE
Form 10 CCB – Section 80-I (7)
Form 10 CCBBA – Section 80-ID(3)(iv)
Form 10 CCBC – Section 80-IB(11B)
Form 10 CCBD – Section 80-IB(11C)
Form 10 CCC – Section 80-IA(6)
Form 10 CCF – Section 80LA(3)(i)
Form 10 DA – Section 80JJAA(2)(c)
Form 15 CB – Section 195(6)
Form 26 ANX – First proviso to section 201(1)
Form 27 BA ANX – First proviso to section 206C(6A)
Form 29 B – Section 115JB(4)
Form 29 C – Section 115JC(3)
Form 49 C – Section 285
Form 56 F – Section 10A(5)
Form 62 – Section 72A(2)(b)(iii)
Form 64 – Section 12C (2)
Form 64A – Section 115UA (4)
Form 64D – Section 12CA(2)(i)
Form 64E – Section 12CC(2)(i)
Form 66 – Section 115VW(ii)
Tax Audit Reports/Forms uploaded on e-filing portal between 27th April, 2020 and 26th November,2020
CBDT has come out with this functionality of mentioning UDIN in IT Forms at e-filing portal from 27th April, 2020 onwards. It is being observed that some members though might have generated UDIN for IT Forms well in time but some-how missed to update the same on e-filing portal.
On the persuasion of ICAI, CBDT has given a one-time relaxation by allowing them to update UDINs for forms latest by 31st December, 2020 for treating these forms as valid. In view of the same, such members are requested to update the UDINs on the e-filing Portal at the earliest but not later than 31st December, 2020 for all such IT Forms which have been uploaded by them from 27th April, 2020 onwards till 26th November, 2020. For facilitation of Members the steps and screenshots of e-filing portal involved for updating UDIN is available. Members may kindly note that UDIN is treated as consumed when it is accepted by the Taxpayer. Once the UDIN is updated by the member, e-filing portal automatically validates it and shows error message if it is not validated successfully.
The members may kindly once again note that now the Form/Tax Audit Report for which no valid UDIN has been updated within the permissible time limit of 15 days will be treated as invalid. Considering the fact that now IT Form will be treated as Valid by e-filing only if the validation of UDIN is done and Taxpayer has accepted the form, it is recommended that members should plan the filing of the Tax Audit Reports without waiting for the last date to avoid any last-minute hassles.
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Convenor and Deputy Convenor, UDIN Directorate