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The Central Board of Direct Taxes amends the Income-tax Rules, 2026. The notification extends the registration deadline for Registered Valuers and Authorised Income-tax Practitioners from 30 September 2026 to 31 March 2027. The board also replaces Form No. 169 for valuer registration and Form No. 171 for authorised income-tax practitioner registration. These changes apply to applicants seeking registration under the Income-tax Act, 2025. The rules regarding these forms and deadlines take effect on the date of publication in the Official Gazette.
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 17th September, 2026
INCOME-TAX
G.S.R. 822(E).— In exercise of the powers conferred by section 533 read with sections 262, 273, 413, 514 and 515 of the Income-tax Act, 2025 (30 of 2025), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 2026, namely: —
(1) These rules may be called the Income-tax (Fourth Amendment) Rules, 2026. (2) In these rules, —
In the Income-tax Rules, 2026 (hereinafter referred to as the said rules), in rule 160, —
In the said rules, in rule 176, in sub-rule (3), in clause (a), in sub-clause (ii), for the words “by affixing digital signature”, the words “by way of an electronic communication” shall be substituted.
In the said rules, in rule 225, —
In the said rules, in rule 246, in sub-rule (4), for the figures, letters and word “30th September, 2026”, the figures, letters and word “31st March, 2027” shall be substituted.
In the said rules, in rule 256, in sub-rule (4), for the figures, letters and word “30th September, 2026”, the figures, letters and word “31st March, 2027” shall be substituted.
In the said rules, for FORM NO. 169, the following Form shall be substituted, namely: —
“FORM NO. 169
[See rules 246 and 247]
Application for registration as a valuer under section 514 of Income-tax Act, 2025 (30 of 2025)
To,
*Principal Chief Commissioner,
Chief Commissioner,
Principal Director General,
Director General,Sir/Madam,
I hereby apply for registration as a valuer under section 514 of the Income-tax Act, 2025 (30 of 2025). The following particulars are furnished herewith:
<td>[Upload]</td> </tr> <tr> <td rowspan="3">8.</td> <td>(i)</td> <td colspan="2">Please enclose full details of your experience as a valuer including a list of assets valued or works executed during the last three years</td> <td>[Upload]</td> </tr> <tr> <td>(ii)</td> <td colspan="2">Are you registered as valuer under Wealth-tax Act, 1957 (27 of 1957)?</td> <td>(i) Yes(ii) No
</tr> <tr> <td>(iii)</td> <td colspan="2">If the answer to 8(ii) is yes, then upload valid certificate of registration</td> <td>[Upload]</td> </tr> <tr> <th colspan="5">Part D: Grounds of Disqualifications (Refer Note 5)</th> </tr> <tr> <td rowspan="2">9.</td> <td>(i)</td> <td colspan="2">Whether you are disqualified from applying for registration by reason of any of the provisions contained in Rule 247(4) or (5)?</td> <td>(i) Yes(ii) No
</tr> <tr> <td>(ii)</td> <td colspan="2">If the answer to 9(i) is yes, then fill the relevant clause</td> <td>[Free Text]</td> </tr> <tr> <th colspan="5">Part E: Verification and Declaration</th> </tr> <tr> <td colspan="5"> I, __________________________having PAN ______________ , do hereby declare that to the best of my knowledge and belief, what is stated above is correct, complete and is truly stated.I further declare that I shall,—(a) make an impartial and true valuation of any asset which I may be required to value;(b) furnish the report of such valuation in the prescribed form;(c) charge fees at a rate not exceeding the rate or rates prescribed by the Board in this behalf;(d) not undertake any valuation of any asset in which I have a direct or indirect interest.I am competent to make this declaration and verify it. Verified today the ______________ day of ___________20____.Place…………Date ...............* Delete whichever is not applicable________________________(Signature of Declarant) </td> </tr>
Part A: Personal Information 1. Name (Refer Note 1) 2. Permanent Account Number (PAN) 3. Address (Refer Note 2) 4. Date of birth dd/mm/yyyy 5. Contact details (i) Mobile Number Country Code Number (ii) Email ID Part B: Class of Asset (Refer Note 3) 6. Class of Asset for which registration as valuer is being sought [Free Text] Part C: Details of qualifications for eligibility as Valuer (Refer Note 4) 7. (i) Educational qualification(s) [Upload] (ii) Former employment [Upload] (iii) Details of Practice as consulting engineer, valuer of real estate, surveyor or architect, etc. [Upload] (iv) Any other details (For the purposes of eligibility as Valuer)
Notes:
- First, middle and last name shall be provided in full without any abbreviations.
- The address shall contain (i) Country/Region, (ii) Flat/Door/Building, (iii) Road/Street/Block/Sector, (iv) PIN/ZIP Code, (v) Post Office, (vi) Area/locality, (vii) District, and (viii) State. The address may also contain DIGIPIN.
- For the purposes of registering as valuer of a class of asset, one of the following class of assets shall be filled:
Sl. No. Class of Assets 1 Immovable property (other than agricultural lands, plantations, forests, mines and quarries) 2 Agricultural lands, other than coffee plantation, tea plantation, rubber plantation or cardamom plantation 3 Coffee plantation, tea plantation, rubber plantation or cardamom plantation 4 Forest 5 Mines and quarries 6 Stocks, shares, debentures, securities, shares in partnership firms and of business assets, including goodwill but excluding those mentioned at serial numbers 1 to 5 and 7 to 11 7 Machinery and plant 8 Jewellery 9 Works of art 10 Life interest, reversions and interest in expectancy 11 Any other asset
- Details of qualifications for eligibility as valuer shall be selected as per rule 247(2).
- Disqualifications for registering as valuer shall be as per rule 247(4) and (5).
- Separate form is required to be filled up for getting registration for different class of assets.
- This form must be accompanied by a fee of Rs. 10,000. No fee shall be required, in case of valuers already registered under Wealth-tax Act, 1957 (27 of 1957).
- Some of the Information in the form would be pre-filled to the extent possible.”.
