Income-tax (Fourth Amendment) Rules, 2026

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....es 2 to 4 shall be deemed to have come into force on the 1st day of April, 2026; and (b) rules 5 to 8 shall come into force on the date^# of their publication in the Official Gazette. 2. In the Income-tax Rules, 2026 (hereinafter referred to as the said rules), in rule 160, -- (a) in sub-rule (3), for the brackets and figure "(i)", the brackets and letter "(a)" shall be substituted; (b) in sub-rule (4), for the brackets and figure "(i)", the brackets and letter "(a)" shall be substituted. 3. 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. 4. In the said....

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....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....

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....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) Notes: 1. First, middle and last name shall be provided in full without any abbreviations. 2. The add....

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....ss of assets. 7. 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). 8. Some of the Information in the form would be pre-filled to the extent possible.". 8. In the said rules, for FORM NO. 171, the following Form shall be substituted, namely: "FORM NO. 171 [See rules 256 and 257]  Form of application for registration as authorised income-tax practitioner under section 515 of Income-tax Act, 2025 (30 of 2025) To  *Chief Commissioner or Commissioner of Income-tax,  _________________________________________   Sir/Madam, I hereby apply fo....

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....iii) Any other details (For the purposes of eligibility) (Refer Note 3) (iv) (a) Whether you have been disqualified from applying for registration by reason of any of the provisions contained in section 515(4) or (5) or (7) (Select One) (i) Yes (ii) No       (b) If the answer to 10(iv)(a) is yes, then please specify whether you are disqualified permanently under section 515(4)(a) or section 515(5)(b) or section 515(7) (i) Yes (ii) No  (c) If the answer to 10(iv)(b) is No, then please specify the date till which you are disqualified  dd/mm/yyyy I certify that I have been practicing before income-tax authorities for not less than one year and that I have not ....