Income Tax Department issues FAQs on UDIN [Read FAQs]

Income Tax Department issues FAQs on UDIN [Read FAQs]

Income Tax Department - FAQs - UDIN - Taxscan

The Income Tax Department issued the Frequently Asked Questions (FAQs) on Unique Document Identification Number (UDIN).

The Institute of Chartered Accountants of India (ICAI), on noticing about the fake certifications by Non-CAs misrepresenting themselves as Chartered Accountants which misled the authorities and stakeholders, pioneered in conceptualizing a unique concept which is called “Unique Document Identification Number (UDIN) “. Unique Document Identification Number (UDIN) is 18-Digitsystem generated unique number which has to be generated by Full- time PracticingCharteredAccountantsforeverydocumentcertified/attested by them

It is clarified that UDIN is mandatory for upload of the Audit Report and CA certification forms in the e-filing portal.

It is possible if a UDIN for the form has not been generated and the CA desires to upload the same without UDIN. However, within 15 calendar days of uploading, UDIN generated for the form should be updated to avoid the form uploaded being treated as invalid.

It is most often asked that on providing UDIN, the form submission page does not get opened. What to do.

The department while answering it said that one of the reasons could be that the UDIN validation process is consuming more time. You can remove the UDIN and proceed with the form upload and later update the form UDIN within 15 day of its upload.

As long as Taxpayer has not accepted the uploaded form, the CA would be able to modify the UDIN.

A link ‘View/Update UDIN details’ will be available under My Account tab. Users must click the link and shall be redirected to ‘View/Update UDIN details’ for further action.

It was clarified that in case an error has been identified after the upload of the form, please ensure that the taxpayer does not accept the form that has been uploaded. Upload the corrected form with the same UDIN and ensure that the taxpayer accepts the corrected form.

If the mistake or error in the form or attachment has been noticed subsequent to the taxpayer accepting the form linked to a valid UDIN, then the process is only revising the form with a new UDIN generated by revoking the earlier generated UDIN of the submitted form.

In case UDIN of a form is revoked after its acceptance by the taxpayer, then the form submitted with that UDIN will be treated as invalid on the date on which the UDIN is revoked with due consequences of law attracted.

In case an error has been identified after the upload of the form, ensure that the taxpayer does not accept the form that has been uploaded. Re-upload the corrected form with the same UDIN and ensure that the taxpayer accepts the form which is the corrected.

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