Form 91 Income Tax Rules 2026 pdf download and Key points

Last Updated on: April 23, 2026

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).

1: What is Form 091?
Ans: Form 091 is issued by the Income Tax Department to refuse furnishing information requested under section 258(2)(a) of the Income-tax Act, 2025, when the authority is not satisfied that it is in public interest to provide the information sought.
2: Who is required to furnish Form 091?
Ans: Form 091 is furnished only by the designated Income-tax authority.
3: When is Form 091 issued? Is there any due date?
Ans:
• It is event-based.
• It is issued only when an application for information is received and disclosure is refused.
• There is no specific due date.
4: Why is Form 091 issued?
Ans: Form 091 is issued when the designated Income-tax authority is not satisfied that it is in the public interest to furnish the information requested under section 258(2)(a).
5: Can Form 091 be issued for multiple tax years in one form?
Ans: No. Form 091 is issued separately for each tax year mentioned in an application.
6: Can the authority partially refuse and partially accept a request using Form 091?
Ans: No. Form 091 is used only where the authority declines to furnish the information requested on grounds of public interest. Where information is partly available and legally shareable, such information is furnished through Form 089.
7: What details are required to be filled in Form 091?
Ans: Form 091 contains:
 Office details and date
 DIN
 Recipient details
 Reference to the application under section 258(2)(a)
 Name of the assessee
 Relevant tax year
 Statement recording refusal to furnish information on grounds of public interest
 Signature, name, and designation of the issuing authority
8: Who should sign Form 091?
Ans: The form must be signed by the designated Income-tax authority responsible for reviewing the information request.
9: Is an official seal required?
Ans: No. Form 091 does not require an official seal. The form is authenticated through the signature, name, and designation of the designated Income-tax authority as generated through the Department’s electronic system.
11: Can the applicant submit another request after receiving Form 091?
Ans: Yes. A fresh request can be made if circumstances change or new information is sought.
12: What does the issuance of Form 091 imply for the applicant?
Ans: It confirms that:
• The request for information has been reviewed, and
• Disclosure has been refused on grounds of public interest.

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Form 91 Income Tax Rules 2026 pdf download and Key points

Form 91 Income Tax Rules 2026 pdf download and Key points

Form 91 Income Tax Rules 2026 pdf download

Form No.91– Frequently Asked Questions

Guidance Note on Form 91