CBDT Extends Valuer and Tax Practitioner Registration Date to March 31, 2027; Forms 169 and 171 Replaced

The Central Board of Direct Taxes (CBDT) has moved the date written into Rules 246(4) and 256(4) of the Income-tax Rules, 2026 from 30 September 2026 to 31 March 2027. The change is part of the Income-tax (Fourth Amendment) Rules, 2026, notified on 17 September through Notification No. 120/2026, G.S.R. 822(E). The same notification also substitutes Form No. 169 for registration as a valuer and Form No. 171 for registration as an authorised income-tax practitioner.

For professionals dealing with the transition to the Income-tax Act, 2025, the immediate point is that this is a targeted registration-rule extension. It is not a general extension of income-tax return, tax-audit or TDS filing deadlines. The exact amendment can be checked in the official Gazette publication of Notification No. 120/2026.

The six-month extension applies to the dates inside Rules 246(4) and 256(4)

Rules 246 and 256 sit in the registration framework for valuers and authorised income-tax practitioners under the 2025 Act and the 2026 Rules. The Fourth Amendment does not rewrite those rules wholesale; it replaces the date “30th September, 2026” with “31st March, 2027” in sub-rule (4) of each rule. That distinction matters because a headline saying that “all income-tax deadlines are extended” would be incorrect.

The wider transition between the 1961 and 2025 income-tax laws remains relevant when deciding which registration, proceeding or form applies. CA Samaaj has separately explained the Department’s 32-point FAQ on the transition to the Income-tax Act, 2025, including the continuing role of earlier registrations and proceedings where the savings provisions apply.

Form 169 has been replaced for valuer registration

The substituted Form No. 169 is the application for registration as a valuer under section 514 of the Income-tax Act, 2025. The form asks for PAN and contact details, the class of asset for which registration is sought, qualifications, employment or practice history, valuation experience and disclosures relating to disqualification.

The Gazette also states two practical points that can affect filing preparation. A separate Form 169 is required for each class of asset for which registration is sought. The form must generally be accompanied by a fee of ₹10,000, while no fee is required in the case of valuers already registered under the Wealth-tax Act, 1957.

Professionals who had been preparing an application against the earlier form should therefore avoid treating the deadline extension as permission to keep using an outdated form. The compliance date has moved, but the prescribed application format has also changed.

Form 171 is now the substituted application for authorised income-tax practitioners

The notification also substitutes Form No. 171 for registration as an authorised income-tax practitioner under section 515. The form requires personal and professional particulars, details of the principal place of profession, educational-qualification support, and information on any registration already held under the Income-tax Act, 1961 where applicable.

This sits within the same broader migration of statutory forms under the new law. CA Samaaj has previously tracked the rollout of additional statutory forms under the Income-tax Rules, 2026; the current notification is different because it formally substitutes the prescribed registration forms themselves.

Rule 225 also changes, but the wording should not be overstated

Rules 2 to 4 of the Fourth Amendment are deemed to have come into force from 1 April 2026. Within that group, Rule 4 amends Rule 225 by deleting clause (c) of sub-rule (4), removing the words “or to arrest” from sub-rule (19), omitting sub-rules (75) to (83) and (91), and deleting the words “except arrest and detention” from sub-rule (87).

The safe way to describe this is that the notification removes specified arrest-and-detention machinery from Rule 225 of the Income-tax Rules, 2026. The notification should not be paraphrased as proof that every possible statutory power of arrest or detention anywhere in tax law has been abolished; the amendment speaks to the provisions it actually changes.

There are two commencement dates inside the same notification

Rules 2 to 4, including the Rule 225 amendments, are deemed effective from 1 April 2026. Rules 5 to 8, which include the extension in Rules 246 and 256 and the substitution of Forms 169 and 171, take effect from the date of publication in the Official Gazette, 17 September 2026.

For CAs, valuers and tax practitioners working on transition registrations, the practical sequence is therefore to identify whether Rule 246 or Rule 256 applies, use the substituted prescribed form, and work to the revised 31 March 2027 date rather than the superseded 30 September 2026 date. The extension creates time, but it does not remove the need to check eligibility, documentary support and the correct registration route under the new framework.

Official source: View the official source document