CBDT notifies Income-tax Rules Update Valuer and Tax Practitioner Registration

The Fourth Amendment Rules, notified on 17 September 2026, amend Rules 160, 176 and 225, extend the dates in Rules 246 and 256 from 30 September 2026 to 31 March 2027, and substitute Forms 169 and 171. The new forms provide detailed application, qualification, disqualification, declaration and verification requirements for valuers and authorised income-tax practitioners under the Income-tax Act, 2025.