Form 089 – Frequently Asked Questions

Form 089 – Form for furnishing information under section 258(2)(a)of the Income tax Act, 2025

1: What is Form 089 and why is it required?

Ans: Form 089 is a statutory form used by designated Income-tax authorities to furnish information in response to an application submitted under Section 258(2)(a) of the Income-tax Act, 2025. The form is used to provide taxpayer-related information for a specific tax year to a duly authorized public authority who has applied using Form 088.

2: Who is required to furnish Form 089?

Ans: Form 089 must be furnished only by the designated Income-tax authority competent to share information under section 258(2)(a), namely:

• Principal Chief Commissioner of Income Tax
• Chief Commissioner of Income Tax
• Principal Commissioner of Income Tax
• Commissioner of Income Tax

3: Is Form 089 filed online or physically?

Ans: Form 089 is now furnished fully online through the Income-tax Department’s electronic system. The designated Income-tax authority furnishes the information electronically.

4: Is there a due date for furnishing Form 089?

Ans: No statutory due date is prescribed. Form 089 must be furnished as and when an application under section 258(2)(a) is received and approved by the competent authority.

5: What information is furnished in Form 089?

Ans: The form contains:

• Tax year
• Name of the assessee
• PAN
• Status
• Full address
• Contact details (landline number, mobile number, email address)
• Information details as requested and permissible under section 258(2)(a)

6: Can Form 089 be furnished without receipt of Form 088?

Ans: No. Furnishing information through Form 089 is permissible only if a valid application has been received in Form 088 by a public authority authorised under the law.

7: What should be mentioned under “Information details” in Form 089?

Ans: The field should contain:

• Information corresponding to the specific items requested in Form 088, and
• Only such information as is permissible for disclosure under section 258(2)(a).

8: Can Form 089 be used to furnish information for multiple tax years?

Ans: No. Form 089 is tax-year specific. If information for multiple tax years is requested, separate forms must be furnished for each tax year.

9: Can the applicant seek information not available with the Income Tax Department?

Ans: No. The Income-tax authority can furnish only the information recorded or available within departmental systems.

10: Does Form 089 require digital signature or seal?

Ans: Form 089 is authenticated by the designated Income-tax authority through the Department’s system. Where the form is generated electronically, the authority’s signature and official seal, as reflected in the form, constitute valid authentication

11: Is the information furnished in Form 089 confidential?

Ans: Yes. Information furnished under section 258(2)(a) must be provided only to authorised public authorities and only for the purpose stated in their application.

12: Can the Income-tax authority refuse to furnish information?

Ans: Yes. As provided in Part (B) of Form 089, the designated authority may refuse to furnish information if it is not satisfied that disclosure is in the public interest, or where:

• The applicant is not authorised under section 258(2)(a),
• The request is beyond permissible disclosure,
• The application is incomplete or invalid, or
• The information is not available in departmental records.

Reasons for refusal are to be recorded electronically in the form.

13: Is there any fee or charges for furnishing Form 089?

Ans: No. Furnishing Form 089 is a statutory responsibility and involves no fees.

Q14. Are any details pre-filled in online Form 089?

Ans: Yes, certain details are pre-filled by the system to the extent available in departmental records, such as:

• Name, PAN and status of the assessee
• Address and basic contact details

The furnishing authority must verify the pre-filled information before submission.