CBDT Revises Form 161 Under Income-tax Rules

Last updated: 10 October 2026

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The Central Board of Direct Taxes (CBDT) has revised Form 161 as part of the Income-tax (Sixth Amendment) Rules, 2026. These amendments, effective from their publication in the Official Gazette, also include changes to rule 231 of the Income-tax Rules, 2026. The updated rules insert the words "or waiver" after "imposition" in rule 231.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 8th October, 2026
INCOME-TAX

G.S.R. 871(E).— In exercise of the powers conferred by section 533 read with section 440 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. (1) These rules may be called the Income-tax (Sixth Amendment) Rules, 2026.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 2026, –

(a) in rule 231, after the word “imposition”, the words “or waiver” shall be inserted;

(b) for FORM NO. 161, the following Form shall be substituted, namely: –

For full notification please refer to the attachment

FAQ :

The CBDT has revised Form 161 under the Income-Tax Rules, 2026.

These rules come into effect on the date of their publication in the Official Gazette.

Yes, rule 231 of the Income-tax Rules, 2026 has been amended to insert the words "or waiver" after the word "imposition".

The amendment rules are called the Income-tax (Sixth Amendment) Rules, 2026.

Notification No : 134/2026
Source : https://www.incometaxindia.gov.in/documents/d/guest/notification-no-134-2026-pdf

Attached File : 2974431_11647_revised_form_161.pdf

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