CBDT Revises Registration Rules & Extends Deadline to 31 March 2027

The Central Board of Direct Taxes (CBDT) has amended the Income-tax Rules, 2026 to revise certain procedural requirements relating to electronic communication and the registration of valuers and authorised income-tax practitioners. The amendments also provide additional time for specified transitional registration requirements.

The changes have been notified through the Income-tax (Fourth Amendment) Rules, 2026 vide CBDT Notification No. 120/2026 [G.S.R. 822(E)] dated 17 September 2026.

Registration Deadline Extended to 31 March 2027

One of the key changes is the extension of the specified registration deadlines under Rules 246 and 256 of the Income-tax Rules, 2026.

The notification amends:

• Rule 246(4), relating to the relevant registration requirements for valuers; and
• Rule 256(4), relating to registration of authorised income-tax practitioners.

In both cases, the earlier date of 30 September 2026 has been substituted with 31 March 2027.

Accordingly, professionals covered by these transitional provisions now have an additional six months to complete the applicable registration requirements.

Revised Form No. 169 for Valuers

CBDT has substituted Form No. 169, which is the application for registration as a valuer under Section 514 of the Income-tax Act, 2025.

The revised form seeks details including:

• PAN and personal/contact information;
• Class of asset for which registration is sought;
• Educational qualifications and professional experience;
• Details of valuation experience;
• Existing registration under the Wealth-tax Act, 1957; and
• Declarations relating to applicable disqualifications.

The form also specifies that separate applications are required for different asset classes. A fee of Rs. 10,000 applies, subject to the exemption provided for persons already registered as valuers under the Wealth-tax Act, 1957.

Revised Form No. 171 for Tax Practitioners

Form No. 171 has also been substituted. It applies to registration as an authorised income-tax practitioner under Section 515 of the Income-tax Act, 2025.

The revised form requires applicants to provide prescribed personal and professional details, educational qualifications, relevant registration information and declarations regarding eligibility and disqualification.

Electronic Communication Requirement Updated

The amendment also modifies Rule 176(3)(a)(ii). The earlier reference to communication “by affixing digital signature” has been replaced by the requirement of communication “by way of an electronic communication.”

This amendment is deemed to have come into force from 1 April 2026. The amendments concerning the registration deadlines and substituted Forms 169 and 171 took effect from publication in the Official Gazette on 17 September 2026.

What Should Tax Professionals Do?

Valuers, authorised income-tax practitioners, Chartered Accountants and other professionals dealing with these provisions should review the revised forms, confirm the applicable eligibility and documentation requirements, and update their compliance calendars to reflect the new deadline of 31 March 2027.

Professionals should use the substituted Forms 169 and 171, wherever applicable, rather than relying on the earlier formats.

Conclusion

The extension provides additional time for professionals to comply with the new registration framework under the Income-tax Act, 2025. However, applicants should use this period to review their qualifications, supporting documents and revised disclosure requirements well before the new deadline.