{"id":396589,"date":"2026-09-18T18:00:55","date_gmt":"2026-09-18T12:30:55","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=396589"},"modified":"2026-10-06T19:15:53","modified_gmt":"2026-10-06T13:45:53","slug":"cbdt-notifies-income-tax-fourth-amendment-rules-2026","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2026\/09\/18\/cbdt-notifies-income-tax-fourth-amendment-rules-2026\/","title":{"rendered":"Income-tax rules amended; tax recovery arrest provisions dropped, registration deadlines extended to March 2027"},"content":{"rendered":"
\n

On 17 September 2026, the Central Board of Direct Taxes (CBDT) notified the Income-tax (Fourth Amendment) Rules, 2026<\/span>, introducing procedural amendments, extending registration deadlines for valuers and authorised income-tax practitioners, and revising prescribed application forms under the Income-tax Act, 2025<\/a>.<\/p>\n

Key Points of Income-tax (Fourth Amendment) Rules, 2026:<\/p>\n

    \n
  1. \n

    The Income-tax (Fourth Amendment) Rules, 2026<\/span> amend various provisions of the Income-tax Rules, 2026<\/a>.<\/p>\n<\/li>\n

  2. \n

    The amendment makes a technical correction in Rule 160<\/span> by replacing the reference “(i)” with “(a)” in sub-rules (3) and (4) to align the provision with the rule structure.<\/p>\n<\/li>\n

  3. \n

    Rule 176<\/span> has been amended to enable assessment, verification, technical and review units in faceless tax proceedings to authenticate electronic records through electronic communication, reflecting a broader technology-neutral approach to digital interactions under the faceless assessment framework.<\/p>\n<\/li>\n

  4. \n

    The amendment removes the provision that permitted recovery of tax arrears through the arrest and detention of a defaulting taxpayer under Rule 225(4)(c)<\/span>.<\/p>\n<\/li>\n

  5. \n

    The amendment further omits sub-rules (75), (76), (77), (78), (79), (80), (81), (82), (83) and (91) under Rule 225<\/span>, which dealt with the arrest, detention and civil imprisonment of tax defaulters, including procedures relating to inquiry, custody, release and subsistence allowance.<\/p>\n<\/li>\n

  6. \n

    The deadline for existing valuers registered under the Wealth-tax Act, 1957<\/a>, to update their details and continue registration as valuers under Section 514 of Act has been extended from 30 September 2026 to 31 March 2027.<\/span><\/p>\n<\/li>\n

  7. \n

    The deadline under Rule 256(4)<\/span> relating to registration of authorised income-tax practitioners has also been extended from 30 September 2026 to 31 March 2027.<\/span><\/p>\n<\/li>\n

  8. \n

    Form 169<\/span> has been revised to require applicants seeking registration as valuers to furnish personal details, asset class, qualifications, valuation experience, registration details and declarations relating to eligibility and disqualification, while mandating separate applications for different asset classes.<\/p>\n<\/li>\n

  9. \n

    The revised Form 169<\/span> prescribes a registration fee of ₹10,000, while valuers already registered under the Wealth-tax Act, 1957<\/a> are exempt from the fee requirement.<\/p>\n<\/li>\n

  10. \n

    Form 171<\/span> for registration as an authorised income-tax practitioner under Section 515 of the Act, has been substituted with a revised application form.<\/p>\n<\/li>\n

  11. \n

    The revised Form 171<\/span> seeks details relating to educational qualifications, registration status under the Income-tax Act, 1961<\/a>, eligibility conditions and disqualifications.<\/p>\n<\/li>\n<\/ol>\n

    [Income-tax (Fourth Amendment) Rules, 2026<\/a>, dated 17-9-2026<\/span>]<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    CBDT has notified the Income-tax (Fourth Amendment) Rules, 2026, extending registration deadlines for valuers and authorised income-tax practitioners until 31 March 2027, revising application forms and omitting certain tax recovery provisions.<\/p>\n","protected":false},"author":67525,"featured_media":396590,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,1193],"tags":[115050,91675,115055,115051,115052,87817,115048,99345,115054,115053,115049],"class_list":["post-396589","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications","tag-authorised-income-tax-practitioner-registration","tag-cbdt-notification","tag-cbdt-rules-amendment","tag-form-169","tag-form-171","tag-income-tax-act-2025","tag-income-tax-fourth-amendment-rules-2026","tag-income-tax-rules-2026","tag-registration-deadline-extended","tag-tax-practitioner-registration","tag-valuer-registration-extension"],"yoast_head":"\nCBDT notifies Income-tax (Fourth Amendment) Rules 2026 | SCC Times<\/title>\n<meta name=\"description\" content=\"CBDT notifies the Income-tax (Fourth Amendment) Rules, 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