UDIN APPLICABLE & NOT APPLICABLE LIST AS PER PDC-ICAI
■ APPLICABLE LIST:
(i) Certificates issued on the basis of Financial books of accounts and annual financial statements-Capital Contribution Certificate/net worth certificate
(ii) Certificates issued on the basis of Financial books of accounts and annual financial statements – Turnover Certificate
(iii) Certificates issued on the basis of Financial books of accounts and annual financial statements -Working Capital Certificate/Net Working Capital Certificate
(iv) Certificates issued on the basis of Statutory records being maintained under Indian Companies Act, 2013 and applicable provisions
(v) Certification of Fair Values of Shares of Company for the scope of merger / de-merger, Buy Back, Allotment of further shares and transfer of shares from resident to non-resident.
(vi) Certificates for Foreign Remittance outside India in form 15CB.
(vii) Net worth Certificates for Bank finances
(viii) Net worth Certificates for Bank Guarantee
(ix) Net worth Certificates for Student Study Loan
(x) Net worth Certificates for Issuance of Visa by Foreign Embassy
(xi)Certificate in respect of Liquid Asset under Section 45-IB of RBI Act, 1945
(xii) Certification of arms length price u/s 92 of the income Tax Act, 1961.
(xiii) Certificates for funds/ Grants utilisation for NGO’s
(xiv) Certificates for funds/ Grants utilisation for Statutory Authority
(xv) Certificates for funds/ Grants utilisation Under FERA/FEMA/other Laws
(xvi) Certificates for funds/ Grants utilisation Charitable trust/institution
(xvii) Certification under the Income-Tax laws for various Deductions, etc.
(xviii) Certification for claim of refund under GST Act and other Indirect Taxes.
(xix) Certification under Exchange Control legislation for imports, remittances, ECB,DGFT,EOU, etc
(xx) Certificates in relation to initial Public Issue/compliances under ICDR and LODR.
(xxi) Certificate issued by Statutory Auditors of Banks
(xxii) Certificate issued by Statutory Auditors of Insurance Companies
(xxiii) Additional Certification by Concurrent Auditors of Banks not forming part of the concurrent audit assignment
(xxiv) Certificate of Short Sale of securities issued by Concurrent Auditors of Treasury Department of Banks
(xxv) Certificate of physical verification of securities issued by Concurrent Auditors of Treasury Department of Banks
(xxiv) Certificate issued for KYC purpose to banks confirming sole proprietorship
(xxv) Certificate Regarding Sources of Income
(xxvi) Certificates for Claiming Deductions and Exemptions under various Rules and Regulations
(xxvii) Certificates issued under LLP Act
(xxviii) RBI Statutory Auditor Certificate for NBFCa
(xxix) Certificate issued under RERA
(xxx) Others
Certificates includes Reports issued in lieu of a Certificate in terms of Guidance Note on Reports or Certificates for Special Purposes (Revised 2016)
NOT APPLICABLE LIST
1. Auditor’s Opinion/Reports issued by the Practicing Chartered Accountant under any Statute w.r.t. any entity or any person (e.g.: Tax Audit, Transfer Price Audit, VAT Audit, GST Audit, Company Audit, Trust Audit, Society Audit, etc.,
2. Valuation Reports
3. Quarterly Review Reports,
4. Limited Review Report
5. Information System Audit,
6. Forensic Audit,
7. Revenue / Credit / Stock Audit,
8. Borrower Monitoring Assignments,
9. Concurrent / Internal Audit and the like,
10. Any report of what so ever nature issued including Transfer Price Study Report, Viability Study Report, Diligence Report, Due Diligence Report, Management Report, etc.
Author Bio
Is UDIN required on the Recomandation letter issued for IFC . This is not a certificate or Audit Report ?
is udin mandatory if we sign a balance sheet us44ad
Yes
normal proprietoreship firm required udin for p&l and Balance sheet.
please reply me
If you are sign Profit and Loss Account and Balance sheet then you must be generate UDIN otherwise not required.
Whether UDIN required for Form 10iC
applicability of UDIN on audit Report under “audit of non-Aided Educational Institutions in West Bengal
My CA is not providing UDIN on my firms Balance sheet saying that CA’s are not authorized to provide UDIN for a non auditable firm. as the firm does not comes under audit provisins. What should i do.
Your ‘Not Applicable List’ still shows reports which require UDIN to be generated. The list has been posted on 11th February 2019 whereas UDIN became mandatory from 1st February 2019 itself for most of the reports listed under this.
Do I need to generate 3 separate UDIN for a Private Company- one for Tax Audit
-one for Statutory Audit
-one for MAT u/s 115?
Please advise
Yes , you need to generate 3, however UDIN on MAT needed only when MAT is applicable, if regular tax is applicable then it need not be
Is udin require for concurrent audit report of bank
Is the UDIN is mandatory in audit report of the trust registered under the bombay public trust act and
society registered under co-operative act?
Is the UDIN is mandatory in audit report of the trust registered under the bombay public trust act and society registered under co-operative act?
IS UDIN REQUIRED FOR TRUST AUDIT & CO-OPERATIVE SOCIETY AUDIT??
In Not Applicable List Stock Audit is included.
Is it not mandatory for Stock Audit Reports ??
Trust Audit under Bombay public Trust Act,1950 is UDIN Required
Whether UDIN Required ti generate on Books Bebt Certificate Issued to bank
Is UDIN require for audited Balance Sheet
WHETHER UDIN IS REQUIRED FOR FILING ONLINE INCOME TAX FORM 15CA/CB
Whether UDIN is required for verification of book debt statement of Stock statement submitted to bank
Please tell me UDIN generate for Provisional balance sheet or not?/ for ex. Books ready up to 28/02/2019 and we prepared balance sheet up to 28/02/2019 so udin generate for this balance sheet or not because bank told me Sir balance sheet sign kr kr do.
IS UDIN IS MANDATORY FOR STUDENT SCHOLARSHIP UNDER ICAI UNDER WHICH CA CERTIFICATE IS MANDATORY
Whether UDIN is required for verification of book debt statement of Stock statement submitted to bank
Whether UDIN is required for issuing Projected, Provisional or Estimated Balance Sheet of any concern for Bank Finance.
Noted. Thanks.
No. UDIN is not required for true copy of any financial or other documents
WHETHER UDIN IS REQUIRED FOR TRUE COPY OF FINANCIAL DOCUMENTS