Income-tax (Sixth Amendment) Rules, 2026

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....ion 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: - "FORM NO. 161 [See rule 231] Application for seeking waiver of penalty under section 440(2) of the Income-tax Act, 2025 Part A: Personal Information 1. Name (Refer Note 1) 2. Permanent Account Number   3. Address (Refer Note 2) 4. Contact details (i) Mobile Number Country Code Number     (ii) Email ID   Part B: Details of assessment or reassessment order and payments 5. Tax Year   6. ....

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.... do hereby declare that what is stated above is true to the best of my information and belief. I further declare that no appeal has been filed in respect of the order mentioned in Part-B above. I also undertake that no appeal shall be filed in respect of the said order before the expiry of the period specified in section 440(5). I further declare that I am making this application in my capacity as _________________ and I am also competent to file this application and verify it. Verified today the ______________ day of ___________20____.   Place........                               ....