Form 85 Income Tax Rules 2026 pdf download and Key points

CA Satbir Singh — Wed, 22 Apr 2026 14:21:23 +0000

Form 85 Income Tax Rules 2026 pdf download and Key points

FORM NO. 85
[See rule 149]
Application under section 247(5) or 247(9) of the Income-tax Act, 2025 (30 of 2025)

Under the Income-tax Rules, 2026, Form No. 85 is a statutory application governed by Sections 247(5) or 247(9) of the Income-tax Act, 2025, and Rule 149 of the Income-tax Rules, 2026.

Here are the key points regarding Form No. 85 based on the available sources:

1. Purpose of the Form Form 85 acts as an official application to “apply for service” under Section 247(5) or 247(9) of the Act. (Note: Section 247 of the 2025 Act deals with search and seizure operations, and sub-section (5) specifically relates to the power of the authorized officer to requisition the services of police officers, Central Government officers, or other approved persons/entities to assist in executing the search).

2. Addressed Authorities (Who receives the application) The application must be directed to high-ranking Income-tax authorities. It can be addressed to:

The Principal Chief Commissioner
The Chief Commissioner
The Principal Director General
The Director General

3. Structure of the Form Based on the provided excerpt, the form captures the following basic identification details of the applicant:

Part-A (Personal Information): Captures the applicant’s Name, Permanent Account Number (PAN), Address, and Contact Details (Mobile Number with Country Code).