The Central Board of Direct Taxes (CBDT) has notified the Income-tax (Fourth Amendment) Rules, 2026, introducing a series of amendments to the Income-tax Rules, 2026, including changes relating to electronic communication, valuation-related provisions, application forms for registered valuers and authorised income-tax practitioners, and extension of specified deadlines.
The Fourth Amendment Rules make technical changes to Rule 160 of the Income-tax Rules, 2026.
Under the amendment, references to “(i)” in sub-rules (3) and (4) have been replaced with “(a)”. The changes are essentially intended to align the numbering and cross-references within the rule.
Electronic Communication Replaces Digital Signature Reference
A significant procedural change has been made to Rule 176(3)(a)(ii).
The expression “by affixing digital signature” has been substituted with “by way of an electronic communication”.
The amendment changes the manner in which the relevant communication is contemplated under the rules, moving away from the earlier specific reference to affixing a digital signature and adopting the broader concept of electronic communication.
Changes in Rule 225
Several amendments have also been introduced in Rule 225.
The notification provides for the omission of clause (c) of sub-rule (4). It also replaces the words “or to arrest” with “of”in sub-rule (19).
Further, a reference in sub-rule (56) has been corrected from “sub-rule 53(iv).S” to “sub-rule 53(d)”.
The amendment also omits sub-rules (75), (76), (77), (78), (79), (80), (81), (82), (83) and (91). In addition, the words “(except arrest and detention)” have been removed from sub-rule (87).
Deadlines for Valuer and Authorised Income-tax Practitioner Registration Extended
One of the important practical changes introduced through the notification is the extension of deadlines under Rules 246 and 256.
In Rule 246(4), the date September 30, 2026 has been replaced with March 31, 2027.
Similarly, under Rule 256(4), the deadline of September 30, 2026 has been extended to March 31, 2027.
The extension is particularly relevant in the context of registration-related provisions concerning valuers and authorised income-tax practitioners.
Revised Form No. 169 for Registration as Valuer
The notification substitutes the existing Form No. 169, prescribed under Rules 246 and 247, with a new form for applications seeking registration as a valuer under Section 514 of the Income-tax Act, 2025.
The revised form requires applicants to furnish detailed personal information, including:
- Name;
- PAN;
- Address;
- Date of birth;
- Mobile number and email ID; and
- The class of asset for which registration is being sought.
Detailed Qualification and Experience Information
The revised Form No. 169 also requires applicants to provide information concerning their eligibility and professional experience.
Applicants are required to furnish details of educational qualifications, former employment, professional practice as a consulting engineer, valuer of real estate, surveyor or architect, and other relevant eligibility details.
The form additionally requires full details of experience as a valuer, including a list of assets valued or works executed during the preceding three years.
Applicants must also disclose whether they are already registered as valuers under the Wealth-tax Act, 1957 and, where applicable, upload the valid registration certificate.
Declaration and Valuation Responsibilities
The revised form contains a declaration under which the applicant undertakes, among other things, to make an impartial and true valuation of assets, furnish valuation reports in the prescribed form, comply with prescribed fee limits and refrain from undertaking valuation where the applicant has a direct or indirect interest in the asset.
The form also specifies that a separate application is required for registration for different classes of assets.
The classes of assets listed include immovable property, agricultural land, plantations, forests, mines and quarries, securities and business assets, machinery and plant, jewellery, works of art, life interests and other assets.
₹10,000 Registration Fee for Valuer Application
The revised Form No. 169 specifies that the application must be accompanied by a fee of ₹10,000.
However, no fee is required where the applicant is already registered as a valuer under the Wealth-tax Act, 1957. The form also provides that certain information may be pre-filled to the extent possible.
Revised Form No. 171 for Authorised Income-tax Practitioners
The CBDT has also substituted Form No. 171, prescribed under Rules 256 and 257, for applications seeking registration as an authorised income-tax practitioner under Section 515 of the Income-tax Act, 2025.
The revised application form requires personal and professional details, including the applicant’s name, gender, PAN, father’s or husband’s name, permanent and present residential addresses, contact details and principal place of profession in India.
Applicants are also required to disclose whether they are partners in a firm and, where applicable, provide the firm’s name and PAN.
Qualification and Existing Registration Details
Under the revised Form No. 171, applicants must provide details of their prescribed educational qualifications and attach a true copy of the relevant certificate.
The form also asks whether the applicant is already registered as an authorised income-tax practitioner under the Income-tax Act, 1961. If so, the applicant must upload a valid registration certificate.
The applicant must further disclose whether they are disqualified from applying for registration under the specified provisions of Section 515 of the Income-tax Act, 2025.
Where a disqualification exists, the form requires details regarding whether the disqualification is permanent or, where applicable, the date until which the disqualification remains in force.
Certification Regarding Professional Practice
The revised Form No. 171 also contains a certification that the applicant has been practising before income-tax authorities for at least one year.
The applicant must further certify that no application under the Income-tax Act, 2025 has previously been made to another Chief Commissioner or Commissioner of Income-tax for registration as an authorised income-tax practitioner.
Rules Come Into Force in Two Stages
The Income-tax (Fourth Amendment) Rules, 2026 provide for different effective dates.
Rules 2 to 4 are deemed to have come into force from April 1, 2026, while Rules 5 to 8 come into force from the date of their publication in the Official Gazette.
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