The key rule: the count is based on the date of signing
Which reports count towards the 60 limit
| Counted in the ceiling | Not counted in the ceiling |
|---|---|
| Form 3CA (third proviso to Section 44AB) | Form 3CB under Section 44AB(c) |
| Form 3CB under Section 44AB(a) | Form 3CB under Section 44AB(d) |
| Form 3CB under Section 44AB(b) | Form 3CB under Section 44AB(e) |
| Form 3CB (Combined) under Section 44AB | Revised tax audit reports (not a separate assignment) |
How the UDIN system treats common situations
Audits signed in individual capacity and as a partner in one or more firms are added together. Head office and branch audits of the same assessee for the same assessment year count as one assignment, even if separate UDINs are generated. Multiple applicable forms for the same assessee and same assessment year count as one assignment. Reports for different assessment years of the same assessee count as separate assignments. If a UDIN is changed from a non-applicable to an applicable sub-category, it is counted and the available limit falls; a change the other way releases the limit.
What CA firms should do before 21 October 2026
Count each partner's tax audit reports signed since 1 April 2026 in the applicable sub-categories. Plan the allocation of pending audits among partners well before the deadline. Select the correct UDIN sub-category; presumptive cases under Section 44AB(c) to (e) do not use up the limit. Keep records of head office and branch reports so they are recorded as one assignment.
60 per member, per financial year
Frequently Asked Questions
60 tax audit assignments per financial year per member, effective 1 April 2026 under the Chartered Accountants (Limit on Number of Tax Audits) Guidelines, 2025.
On the date of signing of the tax audit report during the financial year, not the date of UDIN generation.
No. Form 3CB under Sections 44AB(c), 44AB(d) and 44AB(e) is outside the ceiling.
No. UDINs generated for revised tax audit reports are not treated as separate assignments.
Yes. The UDIN system aggregates all tax audit UDINs of a member, whether in individual capacity or as a partner in one or more firms.
