UDIN Mandatory

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This discussion clarifies the mandatory requirement of UDIN (Unique Document Identification Number) for signed Balance Sheets and Profit & Loss accounts. Even when income tax returns are filed under Section 44AD or other sections (excluding 44AB), UDIN is mandatory if the financial statements are attested by a Chartered Accountant. Recent guidelines confirm this, ensuring consistency in attestation requirements.

Nagaraj

Nagaraj (Querist)

19 July 2023 Hello,

Is UDIN mandatory on signed Balancesheet and profit and loss account?
where income tax return filed under section 44AD
where income tax return filed under section other than 44AD and 44AB

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

19 July 2023 Not mandatory in such a case.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)

19 July 2023 In both the said scenario , if financials are attested by a Chartered Accountant, UDIN is mandatory.

Nagaraj

Nagaraj (Querist)

21 July 2023 Sir,

There can not be 2 answer for one question hence it would be great help if you refer to recent guidleines on UDIN. So we can take conlucsion on that whether it is required or not

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

21 July 2023 I agree with the reply of Mr chakrapani Warrier Sir.

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