1. The Central Board of Direct Taxes ( CBDT ) has allowed One-time relaxation to update Unique Document Identification Number ( UDIN ) for the audit report/certificates till 31st December 2020.
2. In a statement issued by CBDT said that A One-time relaxation to update UDIN has been enabled and to update the UDIN latest by 31st December 2020 for the audit report/certificates uploaded from 27th April 2020 onwards to avoid invalidation. It was clarified that UDIN is mandatory for upload of the Audit Report and CA certification forms in the e-filing portal.
3. In line with the ongoing initiatives of the Income Tax Department for integrating with other Government agencies and bodies, Income-tax e-filing portal has completed its integration with the Institute of Chartered Accountants of India (ICAI) portal for validation of Unique Document Identification Number (UDIN) generated from ICAI portal by the Chartered Accountants for documents certified/attested by them.
4. It may be noted that in consonance with the above requirement, Income-tax e-filing portal had already factored mandatory quoting of UDIN with effect from 27th April 2020 for documents certified/attested in compliance with the Income-tax Act,1961 by a Chartered Accountant. With this system-level integration, UDIN provided for the audit reports/certificates submitted by the Chartered Accountants in the e-filing portal shall be validated online with the ICAI. This will help in weeding out fake or incorrect Tax Audit Reports not duly authenticated with the ICAI.