Form 169 Income Tax Rules 2026 pdf download and Key points

CA Satbir Singh — Sat, 18 Apr 2026 07:38:15 +0000

Form 169 Income Tax Rules 2026 pdf download and Key points

FORM NO. 169
[See rule 246]
Application for registration as a valuer under section 514

1. Purpose of the Form Form 169 is used by individuals or entities seeking to register as an authorized valuer for specific classes of assets. It is mandatory for anyone intending to provide valuation reports that are legally recognized for income tax purposes (e.g., for determining Fair Market Value in capital gains or business reorganizations).

2. Classification of Assets When filling out the form, you must specify the class of assets you are qualified to value. These include:

Immovable property (excluding agricultural lands, mines, etc.).
Agricultural lands.
Plantations (Coffee, Tea, Rubber, Cardamom).
Stocks, shares, debentures, and business assets (including goodwill).
Plant and machinery.
Jewellery and Works of Art.
Virtual Digital Assets (VDA).

3. Core Information Required

Personal/Entity Details: Full name (no abbreviations), PAN, and detailed address including PIN and District.
Qualifications: You must upload evidence of educational qualifications and professional experience (minimum 3 years of experience is typically scrutinized).
Employment Status: Generally, a person employed by the Government or any other employer is disqualified from registering as a valuer (except for works of art or VDAs).

4. Disqualifications (Self-Declaration) The form requires a strict declaration regarding:

Whether you have been dismissed from Government service.
Any history of professional misconduct found by bodies like ICAI, ICSI, or Architecture/Engineering associations.
Whether you have been declared of unsound mind or are an undischarged insolvent.

5. Registration Fee The application must be accompanied by a fee of ₹10,000.

6. The “Impartiality” Undertaking By signing Form 169, the applicant gives a formal undertaking to: