ICAI Tightens UDIN for Tax Audits: What Field-Level Validation Under Section 44AB Means From 1 April 2026
From 1 April 2026, the ICAI UDIN portal enforces field-level validation across all sub-clauses of Section 44AB, requires PAN as a mandatory input, and caps tax audit UDINs at 60 per partner. A practical walk-through of what has changed, why, and how the tax audit workflow needs to adjust.
Karan Malhotra
@ca_karan
Audit and assurance work out of Chandigarh — bank and statutory audits, mostly. Passionate about clean financial reporting.