*1 Certificates issued on the basis of Financial books of accounts and annual financial statements-Capital Contribution Certificate/net worth certificate *17 Certification under the Income-Tax laws for various Deductions, etc.
*2 Certificates issued on the basis of Financial books of accounts and annual financial statements – Turnover Certificate *18 Certification for the claim of refund under GST Act and other Indirect Taxes.
*3 Certificates issued on the basis of Financial books of accounts and annual financial statements -Working Capital Certificate/Net Working Capital Certificate *19 Certification under Exchange Control legislation for imports, remittances, ECB, DGFT, EOU, etc
*4 Certificates issued on the basis of Statutory records being maintained under Indian Companies Act, 2013 and applicable provisions *20 Certificates in relation to initial Public Issue/compliances under ICDR and LODR.
*5 Certification of Fair Values of Shares of Company for the scope of merger / de-merger, Buy Back, Allotment of further shares and transfer of shares from resident to non-resident. *21 Certificate issued by Statutory Auditors of Banks
*6 Certificates for Foreign Remittance outside India in form 15CB. *22 Certificate issued by Statutory Auditors of Insurance Companies
*7 Net worth Certificates for Bank finances *23 Additional Certification by Concurrent Auditors of Banks not forming part of the concurrent audit assignment
*8 Net worth Certificates for Bank Guarantee * 24 Certificate of Short Sale of securities issued by Concurrent Auditors of Treasury Department of Banks
*9 Net worth Certificates for Student Study Loan *25 Certificate of physical verification of securities issued by Concurrent Auditors of Treasury Department of Banks
*10 Net worth Certificates for Issuance of Visa by Foreign Embassy *26 Certificate issued for KYC purpose to banks confirming sole proprietorship
*11 Certificate in respect of Liquid Asset under Section 45-IB of RBI Act, 1945 *27 Certificate Regarding Sources of Income
*12 Certification of arm’s length price u/s 92 of the Income Tax Act, 1961. *28 Certificates for Claiming Deductions and Exemptions under various Rules and Regulations
*13 Certificates for funds/ Grants utilisation for NGO’s *29 font-sizes: Certificates issued under LLP Act
*14 Certificates for funds/ Grants utilisation for Statutory Authority *30 RBI Statutory Auditor Certificate for NBFCs
*15 Certificates for funds/ Grants utilisation Under FERA/FEMA/other Laws *31 Certificate issued under RERA
16 Certificates for funds/ Grants utilisation Charitable trust/institution* *32 Others
Other important information:
If UDIN is to be generated for Assignment and same UDIN is to be used in all documents signed under that assignment. In this case, there is no need to generate multiple UDINs.
Number of UDIN generated in a day/month/year is not restricted.
ICAI will not charge any fees for generation of UDIN.
UDIN is secure and it does not contain information about the client of any CA.
UDIN has to be generated at the time of signing the certificates or within 15 days from the date mentioned in certificates. But it cannot be generated on an advance basis.
There is no need to upload any document as an attachment while generating UDIN.
UDIN is to be generated only once for original certificates. In case the client asks for duplicate certificates, same UDIN can be mentioned.
There is no need to mention UDIN on every page or start of certificates. UDIN has to be cited after every signature and membership number.
UDIN has no expiry unless revoked by the signing authority (CA).
Revocation / Cancellation of UDIN can be done by members who are signing by providing an appropriate reason. There is no time limit for revocation.
Disciplinary proceedings as per the Second Schedule Part II of The Chartered Accountants Act, 1949 can be taken against members who do not adhere to the requirement of UDIN
The Source of the above information is https://udin.icai.org