In a recent notification dated September 17, 2026, the Central Board of Direct Taxes (CBDT) notified amendments to the Income-tax Rules, 2026. The revision introduced through the notification includes substituted Form 169 and Form 171.
The forms pertain to registration as a valuer and authorised income-tax practitioner
FORM 169
The update substitutes Form 169 for those seeking registration as a valuer under Section 514 of the Income-tax Act, 2025. The form requires the applicant to provide details including their name, PAN, address, date of birth and contact details.
The applicant would further have to specify the class of asset for which the registration is being sought. As per Form 169, the applicant may choose one of the following:
* Immovable property (other than agricultural lands, plantations, forests, mines and quarries)
* Agricultural lands (other than coffee plantation, tea plantation, rubber plantation or cardamom plantation)
* Coffee plantation, tea plantation, rubber plantation or cardamom plantation
* Forest
* Mines and quarries
* Stocks, shares, debentures, securities, shares in partnership firms and business assets, including goodwill
* Machinery and plant
* Jewellery
* Works of art
* Life interest, reversions and interest in expectancy
* Any other asset
After selecting the preferred asset class, the form requires candidates to submit details and supporting documents regarding:
* Education
* Former employment
* Practice as a consulting engineer, valuer of real estate, surveyor or architect, etc.
* Other eligibility details
* Experience as a valuer, including a list of assets valued or works executed during the last three years
* Valid certificate of registration, if the person is registered as a valuer under the Wealth-tax Act, 1957 (27 of 1957)
Further, applicants are required to disclose whether they have been disqualified from applying under the provisions mentioned in Rule 247.
To apply for different classes of assets, a person has to fill out separate forms.
The form has to be submitted with a fee of Rs 10,000. However, valuers who are already registered under the Wealth-tax Act, 1957 (27 of 1957), do not have to pay the fee.
Form 171
Those seeking registration as an authorised income-tax practitioner under Section 515 of the Income-tax Act, 2025, are required to fill out Form 171.
The person is required to provide personal information, including their name, gender, PAN, present and permanent residential addresses and contact details. The applicant is also required to disclose the name and PAN of the firm, if any, in which the applicant is a partner.
Further, the applicant is required to provide details of their educational qualifications and attach the relevant certificates. If the applicant is registered as an authorised income-tax practitioner under the Income-tax Act, 1961, the certificate of registration has to be uploaded.
If the candidate is disqualified, they must disclose details regarding the disqualification from applying for registration under the specified provisions of Section 515.
Another requirement for candidates to qualify as an authorised income-tax practitioner is at least one year of practice before income-tax authorities.
Also, the applicant should not have already applied for registration with any other Chief Commissioner or Commissioner of Income-tax.
CBDT has also extended the deadline under Rules 246 and 256 for registration of valuers and authorised income-tax practitioners from September 30, 2026, to March 31, 2027.
