CBDT pushes back registration deadline for valuers and tax practitioners to March 2027

The Central Board of Direct Taxes announced a six-month extension of the registration deadline for valuers and authorized income-tax practitioners under the Income-tax Act, 2025, moving it to 31 March 2027 from the earlier 30 September 2026 date. The change, formalised by an amendment to the Income-tax Rules, 2026, also replaces the forms used for registration. Applicants for valuer status must now file the updated Form 169, providing qualifications, employment history, and a three-year record of assets valued across eleven categories, and pay a ₹10,000 fee unless they were already registered under the Wealth-tax Act, 1957.

Those seeking authorized practitioner status must complete the new Form 171, detailing personal and professional information and confirming at least one year of prior practice before tax authorities. The amendment also revises electronic communication procedures and modifies rule 225 provisions.