CBDT has released Draft Form No. 26 under the proposed Income-tax Rules, 2026 — introducing a single consolidated tax audit report that replaces existing Forms 3CA / 3CB / 3CD.
✅ One unified audit + statement of particulars
✅ Expanded disclosures — GST, TDS & specified transactions
✅ UDIN & CA signature compliance
Action point: Businesses and CAs should review audit templates and prepare for enhanced reporting requirements.
Need a practical checklist to align your audit process? Message us — happy to help.
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