Form 86 Income Tax Rules 2026 pdf download and Key points
FORM NO. 86
[See rule 151]
Warrant of authorisation under section 248(1) of the Income-tax Act, 2025 (30 of 2025)
Under the Income-tax Rules, 2026, Form No. 86 serves as a statutory Warrant of authorisation. Because it is an internal legal warrant issued by the Income-tax Department rather than a return or application filed by a taxpayer, there are no taxpayer due dates or e-filing instructions associated with it.
Based on the provided sources, here are the key points regarding Form No. 86:
1. Governing Law Form 86 is issued under Section 248(1) of the Income-tax Act, 2025, and is prescribed under Rule 151 of the Income-tax Rules, 2026.
2. Purpose of the Form It acts as a formal legal warrant authorizing specific Income-tax authorities to execute departmental actions (such as searches or requisitions).
3. Executing Authorities (Who receives the warrant) The warrant is directed to the operational tax officers authorized to carry out the operation. It can be addressed to any of the following:
- The Additional Director or Additional Commissioner
- The Joint Director or Joint Commissioner
- The Deputy Director or Deputy Commissioner
- The Assistant Director or Assistant Commissioner
- The Income-tax Officer
4. Grounds for Issuance (Reason to Believe) The warrant is issued when the competent authority possesses information and formally establishes a “reason to believe” that an action is necessary. The form explicitly cites scenarios such as when a person has been issued a summons (for instance, under section 131(1) of the old 1961 Act or the corresponding provisions of the new 2025 Act) and there is reason to believe they have failed to comply.
(Note: As the sources only provide the introductory text of the actual warrant, specific details regarding subsequent clauses or execution procedures are not included).