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Field-Level Validation for all sub-categories under section 44AB [Clauses (a) to (e)] at the time of UDIN generation under ‘GST and Tax Audit’ category
Category: Audit & Accounts, Posted on: 10/03/2026 , Posted By: CA Nitin Gupta
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Field-Level Validation for all sub-categories under section 44AB [Clauses (a) to (e)] at the time of UDIN generation under ‘GST and Tax Audit’ category

The Council, at its 442nd meeting held on 26th–27th May 2025, has decided to implement a ceiling on the maximum number of UDINs that can be generated, in accordance with the prescribed limit of 60 Tax Audits with effect from 1st April 2026. In this regard, the ceiling shall be applicable for the following sub- categories: 

  1. Form 3CA - 3rd proviso to section 44AB
  2. Form 3CB - Section 44AB(a)
  3. Form 3CB - Section 44AB(b)
  4. Form 3CB (Combined) under section 44AB

Accordingly, the ceiling on UDIN generation at UDIN Portal will come into effect from the same date, in alignment with the Council decision i.e. from 1st April 2026.

However, the Field Level Validation has been implemented at UDIN portal, as the same configuration will continue to be applicable beyond 1st April 2026 across all subcategories under Section 44AB [clauses (a) to (e)] at the time of UDIN generation under ‘GST and Tax Audit’ category.

Field-Level Validation

S.No.

Section

Preliminary Questions (if any)

Validation Logic / Criteria

1

44AB(a)

Q: Are cash transactions ≤ 5%? (Yes/No)

- If Yes → Turnover > Rs. 10 Cr

- If No → Turnover > Rs. 1 Cr

2

44AB(b)

None

- Gross receipts > Rs. 50 lakh

3

44AB(c)

Is the income claimed lower than the deemed profits and gains under section 44AE/44BB/44BBB? →Yes/No

Proceed only if answer to Q = Yes

4

44AB(d)

Q(i) Is Total Gross Receipts ≤Rs.50 lakhs →Yes/No

Q(ii) Is Total Gross Receipts > Rs.50 lakhs but ≤ Rs.75 lakhs and total cash receipts ≤ 5% of total gross receipts? → Yes/No

Q(iii) Is the income claimed lower than the deemed profits and gains under section 44ADA?

→Yes/No

Q(iv) Is Total Income > Basic Exemption Limit

→Yes/No

Proceed only if –

Answer to either Q(i) or Q(ii) = Yes;

AND

Answer to both Q(iii) and Q(iv) = Yes;

5

44AB(e)

Q(i) Is section 44AD(4) applicable? →Yes/No

Q(ii) Is Total Income > Basic Exemption Limit

→Yes/No

Proceed only if answer to both Q(i) and Q(ii) = Yes


   Sources : UDIN



With Warm Regards

CA. Nitin Gupta
B.Com, FCA, DISA, DIRM, DITL
Chairman CICASA CIRC (2026-27)
Regional Council Member CIRC (2022-2029)
Secretary CIRC of ICAI (2024-2025)
Vice Chairman CIRC of ICAI (2023-2024)

III-B-1, Ist Floor, Nehru Nagar,
Near Holi Child School,
Ghaziabad- 201001
Mob. 9810777398, 8287477398
Email: nitinguptafca@gmail.com


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