The CBDT has notified the Income-tax (Fourth Amendment) Rules, 2026, introducing procedural and registration-related changes. Revised Forms 169 and 171 have been prescribed for valuers and authorised income-tax practitioners. The registration-related deadlines under Rules 246 and 256 have been extended to March 31, 2027. The amendments also introduce changes concerning electronic communication and other provisions of the Income-tax Rules, 2026.
The Central Board of Direct Taxes (CBDT) has notified the Income-tax (Fourth Amendment) Rules, 2026, introducing changes to various provisions of the Income-tax Rules, 2026. The amendments cover electronic communication procedures, valuation-related provisions, registration forms for valuers and authorised income-tax practitioners, and specified compliance timelines.
The amendment modifies Rule 176(3)(a)(ii) by replacing the reference to communication “by affixing digital signature” with the broader requirement of communication by way of electronic communication.
Several technical and procedural changes have also been made to Rule 225, including omission of specified clauses and sub-rules, correction of a cross-reference, and removal of certain wording relating to arrest and detention.
A significant compliance change concerns Rules 246 and 256. The deadline of September 30, 2026 has been extended to March 31, 2027 under the respective provisions relating to registration requirements for valuers and authorised income-tax practitioners.
The CBDT has also substituted Form No. 169, used for applications seeking registration as a valuer under Section 514 of the Income-tax Act, 2025. The revised form requires applicants to provide personal particulars, PAN, contact information, asset class for registration, educational qualifications, professional experience and details of valuation work undertaken during the preceding three years.
Applicants must also disclose existing registration as a valuer under the Wealth-tax Act, 1957, wherever applicable, and provide the relevant registration certificate. The revised form contains declarations concerning impartial valuation, prescribed valuation reports, applicable fee limits and restrictions on undertaking valuations where the applicant has a direct or indirect interest in the relevant asset.
The application fee specified in the revised Form No. 169 is ₹10,000. No fee is payable where the applicant is already registered as a valuer under the Wealth-tax Act, 1957.
The CBDT has similarly substituted Form No. 171 for applications seeking registration as an authorised income-tax practitioner under Section 515 of the Income-tax Act, 2025. The revised form requires personal, residential and professional particulars, educational qualifications, existing registration details and information concerning any applicable disqualification.
Applicants are also required to certify their professional practice before income-tax authorities for at least one year and confirm that they have not previously submitted an application for registration to another Chief Commissioner or Commissioner of Income-tax under the Income-tax Act, 2025.
The amended rules have staggered effective dates. Rules 2 to 4 are deemed to have come into force from April 1, 2026, while Rules 5 to 8 take effect from the date of publication of the notification in the Official Gazette. CASansaar