Important CBDT Notice: Registration Deadline Extended to 31 March 2027 for Valuers and Authorised Income-tax Practitioners

Important Notice for Tax Practitioners and Registered Valuers

Subject: Extension of Registration Deadline to 31 March 2027 - CBDT Notification No. 120/2026

Government Notification Date: 17 September 2026

Reference: G.S.R. 822(E) - Income-tax (Fourth Amendment) Rules, 2026

The Central Board of Direct Taxes (CBDT), Ministry of Finance, Government of India, has issued Notification No. 120/2026, introducing amendments to the Income-tax Rules, 2026.

Under the notification, the date specified in Rule 246(4) for registered valuers and Rule 256(4) for authorised income-tax practitioners has been extended from 30 September 2026 to 31 March 2027.

Key Highlights

• Revised Deadline: 31 March 2027.
• Registered Valuers: Rule 246(4) has been amended to extend the relevant registration-update deadline.
• Authorised Income-tax Practitioners: Rule 256(4) has been amended to extend the corresponding deadline.
• Form No. 169: Revised application form for registration as a valuer under Section 514 of the Income-tax Act, 2025.
• Form No. 171: Revised application form for registration as an authorised income-tax practitioner under Section 515 of the Income-tax Act, 2025.

Advisory to KSTPA Members

Members who hold relevant registrations as valuers or authorised income-tax practitioners are advised to:

1. Review CBDT Notification No. 120/2026 carefully.
2. Verify whether Rule 246(4) or Rule 256(4) applies to their existing registration.
3. Review the revised Form 169 or Form 171, as applicable.
4. Prepare the required registration particulars and supporting documents.
5. Complete applicable registration-update requirements within the prescribed deadline.

Important Clarification

The extended date applies to the specific registration-update requirements prescribed under the amended rules. It should not be interpreted as a universal registration deadline for every tax professional or as extending unrelated statutory obligations.

Members should consult the official notification and applicable provisions for eligibility, documentation and submission procedures.

Official Government Notification

Issuing Authority: Central Board of Direct Taxes (CBDT)

Notification: No. 120/2026

Gazette Reference: G.S.R. 822(E)

Date: 17 September 2026

Download Official CBDT Notification (PDF)

This notice is shared by the Karnataka State Tax Practitioners Association (KSTPA) for the information and awareness of its members and the professional community. The original CBDT notification remains the authoritative source.