CBDT Notifies Amendments to Income Tax Rules 2026

• Sunny Goel
• 19 Sep 2026
• 47 Views

The Income Tax Rules 2026 have been amended pursuant to a recent notification released by the Central Board of Direct Taxes on 17 September 2026. The notification includes substituted Form 169 and 171. These forms are related to registration as a valuer and authorised income tax practitioner, respectively. 

FORM 169 - Registration as a Valuer u/s 514

The recent amendment substitutes Form 169 for individuals who want to secure registration as a valuer u/s 514 of Income Tax Act, 2025. This form requires applicants to provide essential details such as their name, PAN, address, date of birth and contact information.

Additionally, the applicant must specify the class of asset for which registration is being requested by them. According to Form 169, applicants can select from the options given below:-

Once the applicants have selected the asset class, they must submit details and supporting documents for:

• Education

• Former employment

• Practice as a consulting engineer, valuer of real estate, surveyor or architect, etc.

• Other eligibility details

• Experience as a valuer, including a list of assets valued or works executed in last three years

• Valid certificate of registration, if the person is registered as a valuer under Wealth-tax Act, 1957

Moreover, the applicants must disclose if they have been disqualified from applying under the provisions outlined in Rule 247. In order to apply for different classes of assets, a separate form must be completed for each class. Each form should be submitted along with a fee of Rs 10,000. With that being said, valuers who are already registered under Wealth Tax Act of 1957 (27 of 1957) are exempt from paying Form 169 fee. 

Form 171 - Registration as an Authorised Income Tax Practitioner u/s 515

Form 171 is meant to be filled out by individuals who are seeking registration as an authorised income tax practitioner u/s 515 of the Act. In this form, the applicants must provide personal details like their name, gender, PAN, present and permanent residential addresses and contact details.

In addition, the applicant must disclose the name and PAN of the firm in which they are a partner, if such is the case. Also, the applicant is required to provide details of their educational qualifications and attach the necessary certificates. If an applicant is registered as an authorized income-tax practitioner under the Income-tax Act, 1961, they must upload their certificate of registration for the same.

If the candidate is disqualified, they must provide details regarding the grounds for their disqualification from applying for registration u/s 515. Another requirement for candidates to qualify as authorized income-tax practitioners is having at least one year of practice before income-tax authorities. Furthermore, the applicant should not have previously applied for registration with any other Chief Commissioner or Commissioner of Income-tax. 

The CBDT has also extended the deadline for registration of valuers and authorized income-tax practitioners under Rules 246 and 256 from 30 September 2026 to 31 March 2027.