Form 160 Income Tax Rules 2026 pdf download and Key points

Last Updated on: April 23, 2026

Form 160 Income Tax Rules 2026 pdf download and Key points

FORM NO. 160
[See rule 230]
Application by a person under section 434 for refund of tax deducted

Under the new Income-tax Rules, 2026, Form No. 160 replaces the old Form 29D. It is governed by Section 434 of the Income-tax Act, 2025, and Rule 230 of the Income-tax Rules, 2026.

Here are all the key points regarding Form No. 160 based on the sources:

1. Purpose of the Form Form 160 is an application for the refund of tax deducted at source (TDS) that was paid to the Central Government in cases where no tax was actually required to be deducted on the relevant income or transaction.

2. Applicability (Who Should File) It can be filed by a deductor (the person who made the payment, deducted the tax, and deposited it) if they satisfy the following conditions under section 434(1):

Under a written agreement or arrangement, the tax deductible on an income (other than specific interest under section 393(2)) was legally required to be borne by the person making the payment.
The deductor deducted and paid the tax to the credit of the Central Government.
The deductor subsequently realizes and claims that no tax was actually required to be deducted on such income under the provisions of the Act.

3. Is it Mandatory? No, filing Form 160 is not mandatory. It is only filed when a deductor actively seeks a refund of tax that was wrongly deducted and deposited.

4. Frequency, Timeline, and Jurisdiction

Due Date: The application must be filed within 30 days from the date the tax was paid to the credit of the Central Government.
Where to File: It must be submitted before the TDS Assessing Officer who has jurisdiction over the applicant (deductor).

5. Structure of the Form The form facilitates examination by the Income-tax Department by capturing detailed information across the following sections:

Part A: Details of the applicant (deductor).
Part B: Details of the deductee. This is mandatory and requires complete details, including the deductee’s name, status, PAN or Tax Identification Number (TIN), contact details, and country of residence.
Part C: Details of the agreement or other arrangement (e.g., date of signing).
Part D: Details of the transaction on which tax was wrongly deducted (e.g., amount, date, mode of payment, and nature of the transaction). Crucially, the applicant must explain the legal and factual basis for claiming no tax was deductible. It also asks for information about similar refund claims allowed in the past three years to check consistency.
Part E: Details of the tax deducted and deposited.
Verification: The form must be signed and verified by the applicant or a competent authorized person.

6. Mandatory Documents to be Attached To support the refund claim, the following documents must be annexed to Form 160:

Annexure A-1: Proof of the agreement or arrangement out of which the transaction arises.
Annexure A-2: Proof of payment.
Annexure A-3: Copy of appellate or assessment orders granting refunds in earlier years (if applicable).
Annexure A-4: Any other relevant supporting details.

7. Significance of the Form The form provides a clear statutory mechanism to refund wrongly deducted tax while ensuring proper administrative scrutiny. This prevents undue refunds, stops duplicate claims, and promotes certainty in TDS administration.

8. Key General Updates in the 2026 Rules

Like other modernized forms, anomalies caused by grouping fields together have been fixed; Name, Designation, Address, PAN, and Aadhaar are separated into distinct boxes.
“Assessment / Financial / Previous year” terminology has been replaced with “Tax year”.
The currency symbol “Rs.” has been replaced with “₹”.

Form 160Income Tax Rules 2026 pdf download

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Form No.160– Frequently Asked Questions

1. What is Form 160?
Ans: Form 160 is an application prescribed for seeking refund of tax deducted at source and paid to the credit of the Central Government in cases where no tax was required to be deducted on the relevant income or transaction, as provided under section 434 of the Income-tax Act.

2. Who can file Form 160?
Ans: A refund through Form 160 may be claimed where the following conditions are satisfied in accordance with section 434(1) of the Income-tax Act, 2025:
• Under a written agreement or arrangement, the tax deductible on an income (other than interest referred to in section 393(2), Table Sl. No. 17) is required to
be borne by the person making the payment;
• Such person has deducted and paid the tax to the credit of the Central Government; and
• The person subsequently claims that no tax was required to be deducted on such income under the provisions of the Act.

3. Is filing of Form 160 mandatory?
Ans: No.
Form 160 is required to be filed only where the deductor seeks a refund of tax deducted and deposited, on the ground that no tax was deductible on the relevant transaction.

4. Before whom should Form 160 be filed?
Ans: Form 160 shall be filed before the TDS Assessing Officer having jurisdiction over the applicant (deductor).

5. What are the main parts of Form 160?
Ans: Form 160 is divided into the following parts:
 Part A – Details of the applicant (deductor)
 Part B – Details of the deductee
 Part C – Details of agreement or other arrangement
 Part D – Details of the transaction on which tax was deducted
 Part E – Details of tax deducted and deposited

6. Are details of the deductee mandatory in Form 160?
Ans: Yes.
Part B requires furnishing of complete details of the deductee, including:
 Name and status,
 PAN (if available),
 Tax Identification Number (TIN) or equivalent (in case of non-residents),
 Contact details, and
 Country of residence for the relevant tax year.

7. When is Part C (Details of agreement or other arrangement) required to be filled?
Ans: Part C must be completed where the transaction arises out of an agreement or other arrangement, and requires details such as:
 Date of signing of the agreement,
 Date on which it came into effect,
 Period of validity, and
 Proof of agreement to be attached as prescribed.

8. What transactions are covered under Part D of Form 160?
Ans:
Part D captures details of the transaction on which tax was deducted though not required, including:
 Amount and date of transaction,
 Date and mode of payment,
 Proof of payment, and
 Nature of the transaction.

9. Is the applicant required to explain why no tax was deductible?
Ans: Yes.
The applicant must clearly explain the legal and factual basis for the claim that no tax was required to be deducted on the relevant transaction, in response to Row 27 of the form.

10. Why is information regarding past refunds required in Form 160?
Ans: The information sought in Row 28 enables the Assessing Officer to verify:
 Whether similar claims have been allowed in the past, and
 The consistency of the applicant’s position across years.
If tax deducted on a similar transaction was refunded in the preceding three years, details and copies of relevant orders must be furnished.

11. What documents are required to be attached with Form 160?
Ans: The following documents are required to be attached, as applicable:

 Proof of agreement or arrangement (Annexure A-1),
 Proof of payment (Annexure A-2),
 Copy of appellate or assessment order granting refund in earlier years, if applicable (Annexure A-3), and
 Any other relevant supporting details (Annexure A-4).

12. Who should sign and verify Form 160?
Ans: Form 160 must be signed and verified by the applicant or by an authorised person, who is:
 Competent to act on behalf of the applicant, and
 Authorised to make the declaration in the stated capacity (designation).

13. What is the significance of Form 160?
Ans Form 160:
 Provides a statutory mechanism for refund of tax wrongly deducted,
 Ensures administrative scrutiny before granting refund,
 Prevents undue refunds and duplicate claims, and
 Promotes certainty and consistency in TDS administration.

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Guidance Note on Form 160

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Section 434 Income Tax Act 2025 Refund for denying liability to deduct tax in certain cases.

Form 160 Income Tax Rules 2026 pdf download and Key points