Form 90 Income Tax Rules 2026 pdf download and Key points

Last Updated on: April 26, 2026

Form 90 Income Tax Rules 2026 pdf download and Key points

FORM NO. 90
[See rule 155]
Form for intimating non-availability of information under section 258(2)(a) of the Act.

Under the Income-tax Rules, 2026, Form No. 90 (also referred to as FN090) is an internal statutory form governed by Section 258(2)(a) of the Income-tax Act, 2025, and Rule 155 of the Income-tax Rules, 2026.

Here are all the comprehensive key points regarding Form No. 90 based on the provided sources:

1. Purpose of the Form Form 90 is used by the Income-tax Department to formally intimate an applicant public authority that the specific taxpayer information they requested (via Form 88) is not available in the departmental records, or that no assessment has been made for the specified tax year.

Note: Issuing this form does not mean the application is rejected or refused. It is merely a factual communication of non-availability. (If the department intends to reject/refuse the request in the public interest, they use Form 91, and if they are providing the info, they use Form 89).

2. Applicability (Who Furnishes It)

Form 90 is not filed by taxpayers or the applicant public authorities.
It is furnished exclusively by the designated Income-tax authority after they review an information request application and verify their records.

3. Frequency and Due Dates

Frequency: It is an event-based form, issued whenever a verified search concludes that the requested information is unavailable.
Due Date: There is no statutory due date or fixed periodicity for issuing this form.
Tax Year Specific: Form 90 cannot be issued for multiple years consolidated together; it must be issued separately for each specific tax year.

4. Mode of Furnishing

100% Online: The form is generated and issued fully electronically through the Income-tax Department’s e-Filing system.
Authentication: It does not require physical signatures or official stamps. It is authenticated electronically using a system-generated signature, the name and designation of the issuing authority, and a Document Identification Number (DIN).

5. Structure and Required Inputs The form is systematically structured to provide a clear, unambiguous audit trail:

Header Details: Contains the Form number, DIN, issuing office details, date, recipient details, and a direct reference to the original application date.
Content Section: Explicitly states the Name of the assessee, the mandatory Tax Year, and the formal statement confirming that the information is unavailable or no assessment exists.
Pre-filling: To reduce errors, the system pre-fills details like the applicant’s reference, assessee name, and tax year based on the original request. The issuing authority must verify these details before final submission.

6. Key Updates and Problem-Solving in the 2026 Rules

Statutory Alignment: The legal reference was updated from Section 138(1)(b) of the old 1961 Act to Section 258(2)(a) of the new 2025 Act.
Eliminating Ambiguity: Under the old rules, communications regarding missing information lacked structure, leading to confusion. The finalized Form 90 now uses a highly structured, standardized format ensuring absolute clarity.
Standardized Terminology: The outdated term “Assessment Year” has been entirely replaced with “Tax Year” to maintain consistency with the 2025 Act.

1: What is Form 090?
Ans: Form 090 is used by the Income Tax Department to intimate the applicant that the information requested under section 258(2)(a) of the Income-tax Act, 2025 is not available for the specified tax year.
2: Who is required to furnish Form 090?
Ans: Form 090 is furnished only by the designated Income-tax authority after reviewing an application received under section 258(2)(a). It is not filed by taxpayers or public authorities.
3: When should Form 090 be issued? Is there any due date?
Ans:
• Form 090 is event-based.
• It is issued whenever, after verification of records, the authority concludes that the requested information is not available.
• There is no fixed periodicity and no statutory due date.
4: Why is Form 090 issued?
Ans: Form 090 is issued when the requested information does not exist in departmental records.
5: Can Form 090 be filed online on the e-Filing portal?
Ans: Form 090 is furnished online. The designated Income-tax authority issues the intimation electronically. The form contains fields for signature and designation of the issuing authority, as reflected in the system-generated form.
6: Can Form 090 be issued for multiple tax years in a single form?
Ans: No. Form 090 needs to be issued separately for each tax year.
7: What information is required to be filled in Form 090?
Ans: Form 090 contains:
 Name and office of the issuing authority
 DIN and date
 Recipient name and address
 Reference to the application date under section 258(2)(a)
 Name of the assessee
 Relevant tax year
 Statement confirming non-availability of information or that no assessment has been made
 Signature, name, and designation of the issuing authority
8: Should the tax year be mentioned in the form?
Ans: Yes. Mentioning the exact tax year is mandatory to avoid ambiguity.
9: Who should sign Form 090?
Ans: The form must be signed by the designated Income-tax authority issuing the intimation.
10: Which are the Forms that will be used to communicate partially available information and to communicate the non-availability of partially unavailable information?
Ans: Where information is available and legally shareable, Form 089 is used to furnish such information.Where information is not available for the relevant tax year, Form 090 is issued to intimate such non-availability.
12: Does Form 090 reject the application?
Ans: No. Form 090 does not reject or refuse the application. It merely intimates that the requested information is not available in departmental records or that no assessment has been made for the specified tax year. Form 091 is used by the department to reject the application.
13: What does the issuance of Form 090 mean for the applicant?
Ans: Issuance of Form 090 means that:
 The requested information is not available in the records of the Income-tax Department, or
 No assessment has been made for the specified tax year in respect of the assessee.
It does not amount to rejection of the application but only communicates the factual position.
14. Are any details pre-filled in online Form 090?
Ans: Yes. As per Note 2 of Form 090, certain information is pre-filled by the system to the extent available, such as:
 Details of the applicant,
 Reference to the Form 088 application,
 Name of the assessee and tax year.
The issuing authority should verify the pre-filled details before submission.Form 90 Income Tax Rules 2026 pdf download