Form 89 Income Tax Rules 2026 pdf download and Key points

CA Satbir Singh — Wed, 22 Apr 2026 14:34:41 +0000

Form 89 Income Tax Rules 2026 pdf download and Key points

FORM NO. 89
[See rule 155]
Form for furnishing information under section 258(2) of the Act

Under the Income-tax Rules, 2026, Form No. 89 (or Form 089) replaces the erstwhile Form 47. It is 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. 89:

1. Purpose of the Form Form 89 is a statutory form used internally by the Income-tax Department. Its purpose is to officially furnish taxpayer-related information (or record a reasoned refusal thereof) to an authorized public authority who has formally requested that data using Form 88.

2. Applicability (Who Furnishes It) Unlike tax returns, Form 89 is not filed by the taxpayer. It is exclusively furnished by the designated Income-tax authority competent to share information under Section 258(2)(a). These authorities are limited to the:

Principal Chief Commissioner of Income-tax
Chief Commissioner of Income-tax
Principal Commissioner of Income-tax
Commissioner of Income-tax

3. Frequency and Due Date

Frequency: It is an event-based form, generated only when a valid application (Form 88) is received.
Due Date: There is no statutory due date prescribed. The form is processed and furnished as and when the competent authority receives and approves the application.

4. Mode of Furnishing

100% Online: The physical process has been eliminated. Form 89 is now furnished fully electronically through the Income-tax Department’s internal system.
Authentication: The form is electronically authenticated and issued with a system-generated signature, name, designation, and official seal of the furnishing authority.

5. Structure and Required Inputs

Structure: It contains a standardized header (Form number, Document Identification Number (DIN), issuing office, and date) and distinct sections for capturing assessee details and the specific information being furnished.
Prerequisites: To generate this form, the authority relies on the valid Form 88 application and the supporting taxpayer records available within the departmental systems.

6. Outcomes and Benefits

The requesting public authority receives the data in a structured, authenticated manner or receives a formal, reasoned refusal.
The digital issuance provides an official, traceable electronic audit trail (via DIN) of all taxpayer information shared by the department.

7. Key Updates in the 2026 Rules

Statutory Alignment: The legal reference shifted from Section 138(1)(b) of the old 1961 Act to Section 258(2)(a) of the new 2025 Act.
Uniform Terminology: The term “Assessment Year” has been entirely replaced with “Tax Year” to align with the rest of the 2025 Act.
Standardization: The 2026 rules introduced clearly defined sections to replace the previous unstructured formats, allowing for smoother data reading and better tracking.

1: What is Form 089 and why is it required?
Ans: Form 089 is a statutory form used by designated Income-tax authorities to furnish information in response to an application submitted under Section 258(2)(a) of the Income-tax Act, 2025.The form is used to provide taxpayer-related information for a specific tax year to a duly authorized public authority who has applied using Form 088.
2: Who is required to furnish Form 089?
Ans: Form 089 must be furnished only by the designated Income-tax authority competent to share information under section 258(2)(a), namely:
 Principal Chief Commissioner of Income Tax
 Chief Commissioner of Income Tax
 Principal Commissioner of Income Tax
 Commissioner of Income Tax
3: Is Form 089 filed online or physically?
Ans: Form 089 is now furnished fully online through the Income-tax Department’s electronic system. The designated Income-tax authority furnishes the information electronically.
4: Is there a due date for furnishing Form 089?
Ans: No statutory due date is prescribed. Form 089 must be furnished as and when an application under section 258(2)(a) is received and approved by the competent authority.
5: What information is furnished in Form 089?
Ans: The form contains:
 Tax year
 Name of the assessee
 PAN
 Status
 Full address
 Contact details (landline number, mobile number, email address)
 Information details as requested and permissible under section 258(2)(a)
6: Can Form 089 be furnished without receipt of Form 088?
Ans: No. Furnishing information through Form 089 is permissible only if a valid application has been received in Form 088 by a public authority authorised under the law.
7: What should be mentioned under “Information details” in Form 089?
Ans: The field should contain:
 Information corresponding to the specific items requested in Form 088, and
 Only such information as is permissible for disclosure under section 258(2)(a).
8: Can Form 089 be used to furnish information for multiple tax years?
Ans: No. Form 089 is tax-year specific. If information for multiple tax years is requested, separate forms must be furnished for each tax year.
9: Can the applicant seek information not available with the Income Tax Department?
Ans: No. The Income-tax authority can furnish only the information recorded or available within departmental systems.
10: Does Form 089 require digital signature or seal?
Ans: Form 089 is authenticated by the designated Income-tax authority through the Department’s system. Where the form is generated electronically, the authority’s signature and official seal, as reflected in the form, constitute valid authentication
11: Is the information furnished in Form 089 confidential?
Ans: Yes. Information furnished under section 258(2)(a) must be provided only to authorised public authorities and only for the purpose stated in their application.
12: Can the Income-tax authority refuse to furnish information?
Ans: Yes. As provided in Part (B) of Form 089, the designated authority may refuse to furnish information if it is not satisfied that disclosure is in the public interest, or where:
 The applicant is not authorised under section 258(2)(a),
 The request is beyond permissible disclosure,
 The application is incomplete or invalid, or
 The information is not available in departmental records.
Reasons for refusal are to be recorded electronically in the form.
13: Is there any fee or charges for furnishing Form 089?
Ans: No. Furnishing Form 089 is a statutory responsibility and involves no fees.
Q14. Are any details pre-filled in online Form 089?
Ans: Yes, certain details are pre-filled by the system to the extent available in departmental records, such as:
 Name, PAN and status of the assessee
 Address and basic contact details
The furnishing authority must verify the pre-filled information before submission.

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