Form 84 Income Tax Rules 2026 pdf download and Key points
FORM NO. 84
[See rule 148]
Warrant of authorisation under section 247(3) of the Income-tax Act, 2025 (30 of 2025)
Under the new framework, Form 84 (which replaces a specific compliance procedure from the 1962 Rules) relates to the Application for grant of certificate for deduction of tax at any lower rate or no deduction of tax.
Here are the key points regarding Form 84 and its associated Rule 84 under the 2026 Rules:
1. Purpose and Scope
Replacement: Form 84 replaces the old Form 13 of the Income-tax Rules, 1962.
Objective: It is used by taxpayers (payees) to apply for a certificate under Section 398 of the Income-tax Act, 2025 (formerly Section 197), authorizing the payer to deduct tax at a lower rate or nil rate.
2. Key Procedural Points (Rule 84)
Electronic Filing: The application must be filed electronically through the e-Filing portal using a Digital Signature (DSC) or Electronic Verification Code (EVC).
Determination Criteria: The Assessing Officer (AO) considers several factors before issuing the certificate, including:
The tax payable on the estimated income of the relevant Tax Year.
The tax paid for the last three years.
Existing and anticipated tax liabilities.
Validity: The certificate is generally valid for the specific Tax Year mentioned in the certificate or until it is cancelled by the AO.
3. Structural Changes in the Form
The 2026 version of the form has been “smart-indexed” to reduce redundant data entry:
Consolidated Tables: Instead of separate attachments, the form now includes integrated tables for estimated income and tax payments.
TRACES Integration: The form is designed to automatically pull data from your tax credit statements (formerly 26AS/AIS) to speed up the reconciliation process.
4. Important Thresholds & Context
Consolidated TDS: Note that while you are filing Form 84 for lower deduction, all primary TDS provisions are now consolidated under Section 393 of the new Act.
Effective Date: This form and the corresponding Rule 84 became effective on April 1, 2026.
Comparison Summary
| Feature | Old Framework (1961 Act / 1962 Rules) | New Framework (2025 Act / 2026 Rules) |
| Section | Section 197 | Section 398 |
| Rule | Rule 28 | Rule 84 |
| Form Number | Form 13 | Form 84 |
| Focus | Manual heavy / Multiple attachments | Data-driven / Smart pre-fill |