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<h1>New ICAI Guidelines Limit Tax Audit Assignments per CA under Section 44AB from April 2026</h1> The Institute of Chartered Accountants has issued guidelines effective from April 1, 2026, limiting the number of tax audit assignments a practicing Chartered Accountant or firm can undertake annually under Section 44AB of the Income-tax Act. An individual practitioner or proprietary firm may accept up to 60 tax audits per financial year, while a firm's limit is 60 audits per partner. Assignments accepted or signed across multiple firms by the same partner are aggregated to ensure the limit is not exceeded. Certain tax audits under specified sections are excluded from this count. Revisions of tax audit reports do not count towards the limit. Audits of head offices and branches of the same entity are treated as a single assignment. Practitioners must maintain records of accepted audits in a prescribed format. These guidelines supersede earlier ones and allow the Council to issue clarifications to resolve implementation difficulties.