Form 90 Income Tax Rules 2026 pdf download and Key points
FORM NO. 90
[See rule 155]
Form for intimating non-availability of information under section 258(2)(a) of the Act.
Under the Income-tax Rules, 2026, Form No. 90 (also referred to as FN090) is an internal statutory form 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. 90 based on the provided sources:
1. Purpose of the Form Form 90 is used by the Income-tax Department to formally intimate an applicant public authority that the specific taxpayer information they requested (via Form 88) is not available in the departmental records, or that no assessment has been made for the specified tax year.
- Note: Issuing this form does not mean the application is rejected or refused. It is merely a factual communication of non-availability. (If the department intends to reject/refuse the request in the public interest, they use Form 91, and if they are providing the info, they use Form 89).
2. Applicability (Who Furnishes It)
- Form 90 is not filed by taxpayers or the applicant public authorities.
- It is furnished exclusively by the designated Income-tax authority after they review an information request application and verify their records.
3. Frequency and Due Dates
- Frequency: It is an event-based form, issued whenever a verified search concludes that the requested information is unavailable.
- Due Date: There is no statutory due date or fixed periodicity for issuing this form.
- Tax Year Specific: Form 90 cannot be issued for multiple years consolidated together; it must be issued separately for each specific tax year.
4. Mode of Furnishing
- 100% Online: The form is generated and issued fully electronically through the Income-tax Department’s e-Filing system.
- Authentication: It does not require physical signatures or official stamps. It is authenticated electronically using a system-generated signature, the name and designation of the issuing authority, and a Document Identification Number (DIN).
5. Structure and Required Inputs 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 date.
- Content Section: Explicitly states the Name of the assessee, the mandatory Tax Year, and the formal statement confirming that the information is unavailable or no assessment exists.
- Pre-filling: To reduce errors, the system pre-fills details like the applicant’s reference, assessee name, and tax year based on the original request. The issuing authority must verify these details before final submission.
6. Key Updates and Problem-Solving 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.
- Eliminating Ambiguity: Under the old rules, communications regarding missing information lacked structure, leading to confusion. The finalized Form 90 now uses a highly structured, standardized format ensuring absolute clarity.
- Standardized Terminology: The outdated term “Assessment Year” has been entirely replaced with “Tax Year” to maintain consistency with the 2025 Act.