Quick Summary
CBDT Notifies Income-tax (Fourth Amendment) Rules, 2026: Key Changes for Valuers and Tax Practitioners The Central Board of Direct Taxes (CBDT) has notified the Income-tax (Fourth Amendment) Rules, 2026, bringing a set of changes to the Income-tax Rules, 2026. The notification was issued by the Ministry of Finance, Department of Revenue, on 17 September 2026. The amendments primarily cover provisions relating to valuers and authorised income-tax practitioners, along with changes to certain pro
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FAQ :
The amendments introduce revised application forms (Form 169 for valuers and Form 171 for authorised income-tax practitioners) and extend the registration timelines for both. There are also technical and procedural changes to various rules, including those related to electronic communication and arrest provisions.
The specified dates for registration as a valuer and as an authorised income-tax practitioner have been extended from 30 September 2026 to 31 March 2027.
The revised Form 169 requires personal details, PAN, contact information, the class of asset for registration, educational qualifications, employment and valuation experience, and details of any existing registration under the Wealth-tax Act, 1957.
Yes, a fee of Rs 10,000 is required for the valuer registration application, unless the applicant is already registered as a valuer under the Wealth-tax Act, 1957.
Form 171 requires the applicant's name, gender, PAN, address, contact information, details of educational qualifications, and information regarding any disqualifications or previous practice.
The Income-tax (Fourth Amendment) Rules, 2026 were notified by the CBDT on 17 September 2026.
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