Form 91 Income Tax Rules 2026 pdf download and Key points
FORM NO. 91
[See rule 155]
Refusal to supply information under section 258(2)(a) of the Act.
Under the Income-tax Rules, 2026, Form No. 91 (also referred to as FN 091) replaces the erstwhile Form 49. It is 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. 91:
1. Purpose of the Form Form 91 is a statutory communication used exclusively by the Income-tax Department to formally refuse the furnishing of taxpayer information requested by an authorized public authority. It is issued specifically when the designated tax authority determines that disclosing the requested information is not in the public interest.
2. Applicability (Who Furnishes It)
- Form 91 is not filed by taxpayers or the applicant public authorities.
- It is exclusively furnished by the designated Income-tax authority competent under Section 258(2)(a) after they review an information request (made via Form 88) and decide to deny it.
3. Frequency and Due Dates
- Frequency: It is an event-based form, issued only when an application for information is received and subsequently refused.
- Due Date: There is no statutory due date or fixed periodicity prescribed for issuing Form 91.
4. Strict Scope of Issuance
- Tax Year Specific: Form 91 must be issued separately for each individual tax year. A single form cannot be used to refuse information for multiple tax years consolidated together.
- No Partial Refusals: Form 91 cannot be used to partially accept and partially refuse a request. If some information is legally shareable, the department furnishes that data using Form 89, and limits Form 91 strictly to full refusals based on public interest.
5. Mode of Furnishing and Authentication
- 100% Online: The form is generated and issued fully electronically through the Income-tax Department’s system.
- Authentication: It does not require physical signatures or official stamps/seals. It is authenticated electronically using a system-generated signature, the name and designation of the issuing authority, and a Document Identification Number (DIN).
6. Structure and Contents of the Form 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.
- Content Section: Explicitly states the Name of the assessee, the mandatory Tax Year, and the formal statement recording that the authority declines to furnish the information on the grounds of public interest.
- Pre-filling: To reduce errors, key details such as the applicant reference, assessee particulars, and tax year are pre-filled by the system to the extent available, which the issuing officer must verify.
7. Outcome for the Applicant
- The applicant receives a formal, reasoned, and highly traceable record of refusal via the DIN.
- If circumstances change or new information is sought in the future, the applicant is permitted to submit a fresh request.
8. Key Updates and Distinctions 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.
- Standardized Terminology: The outdated term “Assessment Year” has been entirely replaced with “Tax Year” to maintain consistency with the 2025 Act.
- Clear Procedural Distinctions: The 2026 framework creates clear boundaries between departmental responses. Form 91 is strictly for refusals based on public interest, clearly distinguishing it from Form 90 (which simply intimates that the information is factually unavailable) and Form 89 (which actually furnishes the requested information).