Unique Document Identification Number (UDIN) is mandatory for all Certificates issued by Chartered Accountant in Practice w.e.f. February 1, 2019.

Background: The Institute of Chartered Accountants of India (ICAI) vide announcement dated September 26, 2018 has introduced the concept of UDIN i.e. Unique Document Identification Number to secure certificates/ documents attested/certified by practicing Chartered Accountants (CA). This is being implemented in a phased manner w.e.f. February 1, 2019 as against the earlier announced date of January 1, 2019.

UDIN is 18 Digits system generated unique number. It is totally secure as it can be viewed only by the Member and/ or the Regulators / other Stakeholders who are having the UDIN. Secondly, it does not contain any information of the client. UDIN comprises of:

  • First 2 Digits are YY – Last 2 digits of the Current Year (19 in this case)
  • Next 6 Digits are MMMMMM – ICAI’s Membership No. (123456 for example)
  • Next 10 Digits are BBMMMBBMMM – Alpha-numeric generated randomly by the system (ABCLDJ1479).

Applicability of UDIN:

The ICAI has clarified that for the first phase of implementation, ‘Certificates’ also includes Reports issued in lieu of a certificate in terms of Guidance Note on Reports or Certificates for Special Purposes (Revised 2016). Further, it is also proposed to bring all other documents issued by Chartered Accountants like audit reports, limited review reports, etc. under the purview of UDIN, in due course.

Next steps

A) Registration:

All Practicing CAs having full-time Certificate of Practice (CoP) need to register on the UDIN portal to generate UDIN. Details required are: 6 digit Membership Number, Date of Birth and Year of Enrolment. Accordingly, all partners / Proprietors (CA in practice) are required to be registered immediately, if not already registered.

B) Generation of UDIN:

Provide the following information to generate UDIN on the UDIN portal:

  • Select the ‘Document Type’ from the drop down menu
  • Enter Date of ‘Signing Document’ i.e. the date of signing/ certifying the document.
  • Enter 2 financial figures i.e. any financial figures from the document such as turnover/net worth, etc. Then enter the ‘Description of the Figure’ i.e. Turnover/ Net Worth etc. to be filled in 10 to 50 characters
  • Note: 2 (two) financial figures are mandatory out of 3 (three) given fields. In case, there is no financial figure in the Certificate, for example ESOP or corporate governance certificate, Zero (0) is to be mentioned in Financial Figure and in its Particulars mention “There is no Financial Figure in Certificate”.
  • Select ‘Document Description’ and enter the description/ details about the Certificate in 15 to 50 characters (details of the document for which UDIN is generated).
  • Click the button ‘Send OTP’. After this, an OTP will be received on Registered Mobile and Email of the Member of ICAI.
  • Enter OTP as received and click ‘Preview’. In Preview, details entered for generating UDIN will be displayed. If there is any change/error in the content, click ‘Back’ button, or else, click ‘Submit’.
  • Thereafter, 18 Digit UDIN will be generated which needs to be mentioned on the Certificate
  • Further, it should be noted that UDIN once generated cannot be edited. A preview option is available after entering all details for generating UDIN for verifying its correctness before Generation i.e. details cannot be included in a draft mode, saved and submitted later.

C) Placement of UDIN:

UDIN will be applicable for manual as well as digitally signed certificates / uploaded online. UDIN can be used for mentioning on the Certificate for which it has been generated, either writing by hand, printing as watermark or printing on certificate itself. In case of digitally signed / online certificates, UDIN is to be generated and retained for providing the same on being asked by any third party/ authority.

D) Revocation/ Cancellation of UDIN

Members should note that UDIN can be revoked by mentioning the reason. Further, there is no time limit for allowing revocation. If any user (Authorities/Regulators/Banks/Others) had searched that UDIN before revocation, an alert message will be sent about revocation of the UDIN. After revocation of the UDIN, anybody searches for that UDIN, appropriate narration indicated by Member with the date of revocation will be displayed for that revoked UDIN.

Revocation of UDIN may be required in case of

(a) UDIN obtained but certificate not issued for specific reason,

(b) UDIN obtained but certificate not issued within 15 days thereof, or

(c) UDIN obtained and certificate issued but rejected by authority or withdrawn by us for certain reason.

E) Important considerations for Members:

  • As mentioned above, Members must register on the UDIN portal, at the earliest
  • Members must ensure that each certificate issued on or after February 1, 2019 has a UDIN stated after the signature and Membership Number of the partner/proprietor.
  • Member should use the email address and phone number registered with ICAI. In case the email address is other than the official email, this should be changed to the official email address at the earliest by contacting the ICAI office.
  • Member should keep the screenshot of the UDIN generated for the certificate for future use.
  • UDIN is to be generated at the time of signing the Certificate.
  • No document is required to be uploaded on the UDIN Portal, for generating UDIN.
  • The authorities, regulators, banks or other stakeholders can search UDIN indicated on certificate on their own through the search option on the Portal by providing few details.

F) Consequences of not generating a UDIN– UDIN generation is being made mandatory as per the Council Decision of ICAI, hence not generating UDIN for mandatory documents will amount to non-adherence of the Council Decision and may attract disciplinary proceedings as per the Second Schedule Part II of The Chartered Accountants Act, 1949.

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35 Comments

  1. Dhiraj Kumar Shaw says:

    Dear Sir,
    I wants to know all details & information regarding UDIN, if you have any published video class regarding the same. please provide me link.
    thanks
    dhiraj shaw

  2. PREMEN ROY says:

    Could you please reconfirm that revised 87A is applicable from 1st April 2019. I have read 5 -6 articles of Taxguru wherein some are mentioned it will be effected from 1st April, 2020 and some says effective from April 2019. Which one is correct.

  3. Shailendra Kumar says:

    As per the budget all the assessees have become ‘individual’ from 01.04.19. For income of Rs 5,00,000 the tax payable is NIL due to rebate U. S. 87A. But for income of Rs. 5,10,000 the tax payable is Rs. 15,080/- including cess. Marginal Relief is to be given to the effect that the tax payable is restricted to the income above Rs. 5 Lakhs.

  4. Vasudevan Namboodiri. V. N says:

    The deduction of Rs. 50000 from the interest erned bu senior citizens, introduced in last year – will it be continued in this year also?

  5. manoj chakravarti says:

    Dear Sir, This is indeed confusing FOR A SENIOR CITIZEN: On one hand the Budget says that there is no Income Tax on Income up to Rs. 5,00,000

    On the other hand the slabs above (A II) clearly says that for a Senior Citizen, on an Income above Rs 300,000, the tax will be applicable at 5%.
    Both cannot be correct… Please clarify

    1. CA Devesh says:

      Dear Manoj,

      There is no change in slab , however there is a change in Rebate under section 87A. Hence for a senior citizen slab limit is same but Tax will be not paid due to deduction under section 87A applied if incocme will be upto 5 Lacs only.

      Please note that income tax return should be file if your income is more than slab limit.
      For further queries, you can reach out to me at mishradevesh12@gmail.com

  6. leela Pillai says:

    Could you please reconfirm that revised 87A is applicable from 1st April 2019. I have read 5 -6 articles of Taxguru wherein some are mentioned it will be effected from 1st April, 2020 and some says effective from April 2019. Which one is correct.

  7. rm says:

    budget proposals of shri. piyush goyal ji will be wef from apr 2019 or not. or interim budget feb19 changes will effective only after final budget submission after new government is formed.why revised figures not shown in u r table for fy 2019-20
    for income of salary upto rs. 5 Las is exempt from tax

  8. CA. M. LAKSHMANAN says:

    As per the budget all the assessees have become ‘super seniors’ from 01.04.19. For income of Rs 5,00,000 the tax payable is NIL due to rebate U. S. 87A. But for income of Rs. 5,10,000 the tax payable is Rs. 15,080/- including cess. Marginal Relief is to be given to the effect that the tax payable is restricted to the income above Rs. 5 Lakhs.

  9. Mrs. Lakshmi jayaram says:

    Dear Sir,
    I am a non resident Indian, having annual income of RS 4 lakhs in India, from income from other sources.
    ( Interest from Bank Deposits) . I am not employed and is a house wife. Please let me know if the tax rebate under section 87 A announced in the recent budget, is applicable for NRI tax payers also. Please send your response to my e mail given below.
    Thanks,
    Lakshmi Jayaram

  10. V Murali says:

    Please confirm whether any senior citizens whose income is 510000/- (afer deduction u/s.80-C & 80-D) has to pay any Income Tax on amount exceeding Rs.5,00,000/-. As per your workings Deduction u/s.87-A will be 12,500/-. If so the Tax will be NIL. Please clarify the same.

  11. Venkata Rao Angara says:

    I think that there is some factual error In item A I) & ii). It says for the tax slab 300000 to 500000 the tax rate is 5% while as per my understanding it is 0%.

  12. Prasanna Kumar N S says:

    The above table shows only where there is nil tax.
    The confusion prevailing among many is not cleared. Please provide the table where taxable income exceeds 5
    Lakhs.

    1. CA Devesh says:

      Dear Prasanna Kumar,

      If income is more than 5 lacs, then Rebate under Section 87A is not applicable, Hence you will have to pay the tax as per normal slab. However you can avail deduction under chapter VI.
      Hope it got clarified.
      You can further reach out to me at mishradevesh12@gmail.com for clarification.

  13. Dr URKRao says:

    Please include NRI case with only Indian income like central pension also. I am an NRI with USA citizenship and I am 83 years old. My only income is from Indian civil pension of approximately 11.5 lakhs annually. Where do I fit in in your slabs? Do I get above 80 years super citizen status?

  14. Aman Jain says:

    Sir,
    IS UDIN applicable on reports issued after verification but not certified,
    Also I wanted to know whether certified true copy also requires UDIN,
    for ex : in case balance sheet certified under 44AD

    1. CA Devesh says:

      Dear Aman,

      From 1st February 2019…UDIN is applicable for “Certificates only”. Refer the link “https://udin.icai.org/faqs”

      As per my understanding Since certified true copy is copy of original certificate, hence since original certificate will have the UDIN Number, the same UDIN Number can be printed on certified true copy also for verification.

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