The UDIN Directorate of the Institute of Chartered Accountants of India announced implementation of field-level validation across all sub-categories under Section 44AB (clauses a to e) at the time of UDIN generation under the “GST and Tax Audit” category. The Council, at its 442nd meeting in May 2025, had approved a ceiling of 60 tax audits per member, effective April 1, 2026, with corresponding restrictions on UDIN generation for Forms 3CA and 3CB categories. In line with this decision, the UDIN portal will enforce the ceiling from April 1, 2026. Additionally, field-level validations have been introduced immediately to ensure compliance with statutory thresholds such as turnover limits, gross receipts criteria, cash transaction percentages, presumptive taxation conditions, and applicability of Sections 44AD, 44ADA, 44AE, 44BB, and 44BBB. UDIN generation will proceed only upon satisfying specified validation logic. Members have been advised to take note and ensure accurate data entry while generating UDINs.
UDIN Directorate
The Institute of Chartered Accountants of India
11th February 2026
Field-Level Validation for all sub-categories under section 44AB [Clauses (a) to (e)] at the time of UDIN generation under ‘GST and Tax Audit’ category
The Council, at its 442nd meeting held on 26th–27th May 2025, has decided to implement a ceiling on the maximum number of UDINs that can be generated, in accordance with the prescribed limit of 60 Tax Audits with effect from 1st April 2026. In this regard, the ceiling shall be applicable for the following sub- categories:
1. Form 3CA – 3rd proviso to section 44AB
2. Form 3CB – Section 44AB(a)
3. Form 3CB – Section 44AB(b)
4. Form 3CB (Combined) under section 44AB
Accordingly, the ceiling on UDIN generation at UDIN Portal will come into effect from the same date, in alignment with the Council decision i.e. from 1st April 2026.
However, the Field Level Validation has been implemented at UDIN portal, as the same configuration will continue to be applicable beyond 1st April 2026 across all subcategories under Section 44AB [clauses (a) to (e)] at the time of UDIN generation under ‘GST and Tax Audit’ category.
Members are requested to take note of the above.
For any clarification, please write to us at udin[at]icai[dot]in
UDIN Directorate
Field-Level Validation
| S.No. | Section | Preliminary Questions (if any) | Validation Logic / Criteria |
| 1 | 44AB(a) | Q: Are cash transactions ≤ 5%? (Yes/No) | – If Yes – Turnover > Rs. 10 Cr – If No – Turnover > Rs. 1 Cr |
| 2 | 44AB(b) | None | – Gross receipts > Rs. 50 lakh |
| 3 | 44AB(c) | Is the income claimed lower than the deemed profits and gains under section 44AE/44BB/44BBB? -Yes/No | Proceed only if answer to Q = Yes |
| 4 | 44AB(d) | Q(i) Is Total Gross Receipts ≤Rs.50 lakhs -Yes/No
Q(ii) Is Total Gross Receipts > Rs.50 lakhs but ≤ Rs.75 lakhs and total cash receipts ≤ 5% of total |
Proceed only if –
Answer to either Q(i) or Q(ii) = Yes; AND Answer to both Q(iii) and Q(iv) = Yes; |
| gross receipts? – Yes/No
Q(iii) Is the income claimed lower than the deemed profits and gains under section 44ADA? -Yes/No Q(iv) Is Total Income > Basic Exemption Limit -Yes/No |
|||
| 5 | 44AB(e) | Q(i) Is section 44AD(4) applicable? -Yes/No
Q(ii) Is Total Income > Basic Exemption Limit -Yes/No |
Proceed only if answer to both Q(i) and Q(ii) = Yes |
