Facility for CA to update and validate UDIN of tax audit report and other audit report forms enabled on e-filing website filed after April 2021
The functionality for updating UDIN against the Audit reports submitted by CA users has been enabled at e-filing portal www.incometax.gov.in.
Please note that this functionality may not be used for updating UDIN for Forms submitted prior to April 2021. In this functionality only those Forms will be shown which are accepted by the Assessee.
This Instruction document has to be read in conjunction with the Instruction for UDIN Functionality
View/ Update UDIN Details
After Statutory Form is uploaded by CA user, they can login to e-Filing Portal and navigate to e-File menu -> Income Tax Forms -> View/ Update UDIN Details.
Process of updating UDIN against Single Form
| Step | Activity |
| Step 1 | Navigate to View/ Update UDIN Details functionality and go to Single PAN/TAN tab. |
| Step 2 | On the single PAN/TAN tab, all the Forms accepted by Assessee and pending for UDIN update will be shown.
If any specific Form is not visible on the screen, then you can search it using filter criteria available on the screen. |
| Step 3 | Click on the link ‘Update UDIN’, available against the Form. |
| Step 4 | On clicking Update UDIN link, a pop up will open. In this Pop up, enter the UDIN (generated on ICAI portal) for this Form, AY combination. |
| Step 5 | Make sure that the UDIN entered is in correct format and not been used/ consumed for any other Form. |
| Step 6 | Select the declaration available on the pop up and then click on Submit button. |
| Step 7 | After the UDIN is validated by ICAI, it will get updated against the selected Form. |
Process of updating Bulk UDIN
| Step | Activity |
| Step 1 | For Bulk UDIN update, navigate to View/ Update UDIN Details screen and then go to Bulk UDIN Update tab. |
| Step 2 | On the Bulk UDIN Update tab, download the Excel template and the instruction sheet |
| Step 3 | Go through the instruction sheet to check what all mandatory information has to be provided before uploading the Bulk UDIN CSV and the steps to convert excel file into a CSV file. |
| Step 4 | Go to Single PAN/TAN tab and download all the list of all the Forms pending for UDIN update. This can be done by clicking on the button ‘Export to Excel’. |
| Step 5 | Copy all the entries of this exported excel and paste them in the template downloaded from ‘Bulk UDIN Update’ screen. |
| Step 6 | If you want to remove any Forms from the template, you can do so. |
| Step 7 | Update UDIN against all the entries available in the excel template. Then save this template as a .CSV file. |
| Step 8 | Upload this .CSV file in the ‘Bulk UDIN Update’ screen. |
| Step 9 | Make sure that the file size does not exceed 5MB. |
| Step 10 | After the .CSV file is uploaded successfully, Token number will get generated. You can note down this token number for future reference. |
| Step 11 | It will get processed by the e-Filing system. This can take maximum 24 hours. |
To read more on Bulk UDIN CLICK HERE.
Process of checking the status of Bulk uploaded UDIN:
| Step | Activity |
| Step 1 | To check the status of Bulk UDIN update, navigate to View/ Update UDIN Details screen and go to the
tab ‘Check Bulk UDIN Status’. |
| Step 2 | On the Check Bulk UDIN Status tab search the token number by either entering the Token number or the date range during which bulk file was uploaded. |
| Step 3 | If the bulk file is not processed, it will show the status as ‘Pending’.
If the Bulk file is processed successfully, it will show the status as ‘Processed’ If the file is not processed due to some technical issue or data issue, then the status will be shown as ‘Processing Failed’ and the file will be sent for re-processing. |
| Step 4 | When the status is ‘Processed’, the Token number will become hyperlink.
Click on this hyperlink to view the status of all the uploaded UDINs. |
| Step 5 | You can download all these UDINs in an excel, using the Export to excel feature. |
| Step 6 | If the UDIN Status is ‘UDIN Update Failed’, then click on the (i) icon and see the reason of failure. |
General Instructions:
• This functionality is enabled for following Forms:
| Sr. No. | Form No. | Description |
| 1 | Form 29B | Report under section 115JB of the Income-tax Act, 1961 for computing the book profits of the company |
| 2 | Form 3CEB | Report from an accountant to be furnished under section 92E relating to international transaction(s) and specified domestic transaction(s) |
| 3 | Form 10CCB | Audit report under sections 80-I(7)/ 80-IA(7)/ 80-IB/ 80-IC/80-IAC/80-IE |
| 4 | Form 10BB | Audit report under section 10(23C) of the Income-tax Act, 1961, in the case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of section 10(23C) |
| 5 | Form 29C | Report under section 115JC of the Income-tax Act, 1961 for computing Adjusted Total Income and Alternate Minimum Tax of the person other than a company |
| 6 | Form 10DA | Report under section 80JJAA of the Income-tax Act, 1961 |
| 7 | Form 56F | Report under section 10A or 10AA of the Income-tax Act, 1961 |
| 8 | Form 64E | Statement of income paid or credited by a securitisation trust to be furnished under section 115TCA of the Income tax Act, 1961 |
| 9 | Form 3CEA | Report of an accountant to be furnished by an assessee under sub-section (3) of section 50B of the Income -tax Act, 1961 relating to computation of capital gains in case of slump sale |
| 10 | Form 3CLA | Report from an accountant to be furnished under sub-section (2AB) of section 35 of the Act relating to in-house scientific research and development facility |
| 11 | Form 10CCC | Certificate under sub-rule (3) of rule 18BBE of the Income-tax Rules, 1962 |
| 12 | Form 10B | Audit report under section 12A(1)(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts or institutions |
| 13 | Form 3CB-3CD | Audit report under section 44AB of the Income-tax Act, 1961, in the case of a person referred to in clause (b) of sub-rule (1) of rule 6G |
| 14 | Form 3CA-CD | Audit report under section 44AB of the Income-tax Act, 1961, in a case where the accounts of the business or profession of a person have been audited under any other law |
| 15 | Form 10CCF | Report under section 80LA(3) of the Income-tax Act, 1961 |
| 16 | Form 62 | Certificate from the principal officer of the amalgamated company and duly verified by an accountant regarding achievement of the prescribed level of production and continuance of such level of production in subsequent years |
| 17 | Form 3CEJA | Report from an accountant to be furnished for purpose of section 9A regarding fulfilment of certain conditions by an eligible investment fund |
| 18 | Form 64 | Statement of income distributed by Venture Capital Company or Venture Capital Fund to be furnished under section 115U of the Income-tax Act, 1961 |
| 19 | Form 64A | Statement of income distributed by a business trust to be furnished under section 115UA of the Income-tax Act,1961 |
| 20 | Form 3AD | Audit Report under section 33ABA (2) |
| 21 | Form 3AE | Audit Report under section 35D (4)/35E (6) of the Income- tax Act, 1961 |
| 22 | Form 3CE | Audit report under sub-section (2) of section 44DA of the Income-tax Act, 1961 |
| 23 | Form 64D | Statement of income paid or credited by investment fund to be furnished under section 115UB of the Income-tax Act, 1961 |
| 24 | Form 66 | Audit Report under clause (ii) of section 115VW of the Income-tax Act, 1961 |
| 25 | Form 6B | Audit report under section 142(2A) of the Income-tax Act, 1961 |
| 26 | Form 15CB | Certificate of an accountant |
Following Forms will be enabled shortly for UDIN update – Form 26A, Form 27BA, Form 3CEJ, Form 3AC, Form
10CCBBA, Form 10CCBC, Form 10CCBD, Form 10BBC, Form 3CT, Form 10BC, AuditReportSWF
To read the instructions issued by Income Tax Department in this regard CLICK HERE.
It is important to note that if UDIN is not validated on Income tax e-filing website then such form will be considered as invalid which was earlier announced by ICAI: Now CA can get details of forms which have not been validated on e-filing website till 10.03.2021 in their UDIN website profile | Due date 31.03.2021 – Taxontips
However, as of now no due date has been announced by ICAI for validating of all UDIN on e-filing website.
Further, this has become a cumbersome task for all professionals as it is easier to validate UDIN while filing the form rather than doing the same at a later stage.
Also, it is still not understood as to why a professional should validate an UDIN which is generated by him.