Form explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Form No. 169 is the application to be registered as a valuer for a class of asset; Form No. 171 is the application to have one's name entered as an authorised income-tax practitioner. They are two separate forms and not a run: Form No. 170, the valuation report, is covered in a separate article. Both forms were substituted by G.S.R. 822(E) of 17 September 2026, and this guide reads them from that notification, read with the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026) and the amending notifications issued up to 22 September 2026.
Under rule 246(1), an application for registration as a valuer under section 514(2) is made in Form No. 169, verified as the form says, with a non-refundable fee of ₹ 10000. Under rule 256, a person who wants to be entered as an authorised income-tax practitioner applies in Form No. 171 to the Chief Commissioner or Commissioner within whose area he has been practising. For people already registered under the repealed Acts, rules 246(4) and 256(4) require the details to be updated by filing the application by "31st March, 2027", as amended.
Form No. 169: registration as a valuer
The section and the rule
Section 514 of the Income-tax Act, 2025 requires a register of valuers to be kept by the Principal Chief Commissioner, Chief Commissioner, Principal Director General or Director General. A person with the prescribed qualification for valuing a class of assets may apply for registration in the prescribed form, verified as prescribed and with the prescribed fee, together with a declaration to make impartial and true valuations, furnish reports in the prescribed form, charge fees not exceeding the prescribed rates, and refrain from valuing assets in which the person has an interest. Sub-section (3) requires the valuation report to be in a prescribed form. See sections 512 to 514.
Rule 246 prescribes the application: Form No. 169 with the non-refundable fee (sub-rule (1)); an application pending before the authorities immediately before 1 April 2026 is treated as filed under sub-rule (1) with no further fee (sub-rule (2)); a fee is refunded on application if a person becomes ineligible by the qualifications in rule 247 (sub-rule (3)); a person already registered under the Wealth-tax Act, 1957 with a valid certificate on 31 March 2026 continues as a registered valuer but must update details by filing the application by "31st March, 2027" (as amended; the original date is replaced by notification 120/2026), without a fee (sub-rules (4) and (5)); and a registered valuer must qualify in an examination within the period specified by notification, failing which the registration stands cancelled from the end of that period (sub-rules (6) and (7)). The rule is covered in rules 246 to 248, which predate the amendment: take no date from that post. The qualifications are in rule 247 and are not repeated here. The Wealth-tax Act, 1957 is another law and is named as the rule prints it.
If you are a professional planning to register or to update an existing registration, our legal consultation service can help you review the form and the supporting documents.
What Form No. 169 asks
The form is addressed to the Principal Chief Commissioner, Chief Commissioner, Principal Director General or Director General, as applicable, and applies for registration under section 514.
| Part | Rows | What it asks |
|---|---|---|
| A: Personal Information | 1 to 5 | Name, PAN, address, date of birth, mobile number and email ID |
| B: Class of Asset | 6 | The class of asset for which registration is sought, a , to be one of the eleven classes in Note 3 |
| C: Details of qualifications for eligibility as valuer | 7 and 8 | Educational qualifications, former employment, practice as consulting engineer, valuer of real estate, surveyor or architect, and any other details (each by upload); full details of experience as a valuer including a list of assets valued or works executed during the last three years; whether registered as a valuer under the Wealth-tax Act, 1957, with the certificate of registration |
| D: Grounds of Disqualifications | 9 | Whether disqualified by rule 247(4) or (5); if yes, the relevant clause (a ) |
| E: Verification and Declaration | The applicant declares, as far as he knows and believes, that what is stated is correct, complete and truly stated, and that he will make an impartial and true valuation, furnish the report in the prescribed form, charge fees within the rates the Board prescribes, and not value an asset in which he has a direct or indirect interest |
The eleven classes in Note 3 are: immovable property (other than agricultural lands, plantations, forests, mines and quarries); agricultural lands other than coffee, tea, rubber or cardamom plantation; coffee, tea, rubber or cardamom plantation; forest; mines and quarries; stocks, shares, debentures, securities, shares in partnership firms and business assets including goodwill, excluding the others; machinery and plant; jewellery; works of art; life interest, reversions and interest in expectancy; and any other asset.
Other Notes: qualifications are as per rule 247(2) (Note 4); disqualifications as per rule 247(4) and (5) (Note 5); a separate form is required for registration for each class of asset (Note 6); the form must be accompanied by a fee of ₹ 10,000, and no fee is required for valuers already registered under the Wealth-tax Act, 1957 (Note 7); and some information is pre-filled (Note 8). Note 2 says the address may also contain DIGIPIN.
Form No. 171: registration as an authorised income-tax practitioner
The section and the rule
Section 515 lists who may be an authorised representative of an assessee, including a person who has passed a recognised accountancy examination, a person with prescribed educational qualifications, and other persons in clauses (vii) and (viii). The post on section 515 explains it. Rule 256 provides that a person wishing to have his name entered in the register of authorised income-tax practitioners applies to the Chief Commissioner or Commissioner within whose jurisdiction he has been practising (sub-rule (1)); the application is made in Form No. 171 with documentary evidence of eligibility under section 515(3)(a)(v), (vi), (vii) or (viii) (sub-rule (2)); and further information may be required (sub-rule (3)). Under sub-rule (4), a person already registered as an income-tax practitioner under the Income-tax Act, 1961 (as it existed prior to its repeal) with a valid certificate on 31 March 2026 continues to be a registered practitioner under section 515, but must update details by filing the application by "31st March, 2027" (as amended), and registration is granted if the application is complete in all respects. The rule is covered in rules 255 to 257 and 260, which also predates the amendment: take no date from that post.
What Form No. 171 asks
The form is addressed to the Chief Commissioner or Commissioner of Income-tax and applies for registration under section 515(3)(a)(v), (vi), (vii) or (viii).
| Part | Rows | What it asks |
|---|---|---|
| A: Personal Information | 1 to 9 | Name, gender, PAN, name of father or husband, permanent and present residential address, mobile number and email ID, principal place of profession in India, and whether the applicant is a partner in a firm (with the firm's name and PAN, repeated if required) |
| B: Declaration by Applicant | 10 | Details of prescribed educational qualifications (a ) with a true copy of the certificate; whether registered as an authorised income-tax practitioner under the Income-tax Act, 1961, with the certificate; any other eligibility details; whether disqualified under section 515(4), (5) or (7), whether permanently under section 515(4)(a), 515(5)(b) or 515(7), and if not permanently the date till which disqualified |
The applicant certifies that he has been practising before income-tax authorities for not less than one year and has not made another application under the Act to any other Chief Commissioner or Commissioner. The verification says that what is stated is true as far as the applicant's information and belief go. Note 3 lists the annexures: A-1 a true copy of the certificate in row 10(i)(b); A-2 the valid certificate of registration in row 10(ii)(b); A-3 any other eligibility details in row 10(iii). The Act of 1961 is another law and is named only as the form prints it.
An example
Neha Banerjee, a chartered accountant, wants to value jewellery and plant. She files one Form No. 169 for the class "Jewellery" and another for "Machinery and plant", as Note 6 requires a separate form per class, attaches her qualification and experience details and pays ₹ 10000 for each, as rule 246(1) and Note 7 provide. Separately, Vikram Joshi, who has practised before income-tax authorities for several years and is already registered as a practitioner under the repealed Act with a valid certificate on 31 March 2026, files Form No. 171 before "31st March, 2027" to update his details, attaching the certificate in row 10(ii)(b).
Need help with a registration application?
The forms depend on the right class of asset, the right authority and the supporting certificates. Our legal consultation team can help you check eligibility, choose the classes and prepare the annexures.
Key takeaways
- Form No. 169 is the valuer registration application under rule 246 and section 514; the fee is ₹ 10000, non-refundable under rule 246(1), with a separate form per class of asset.
- Form No. 171 is the practitioner registration application under rule 256 and section 515, filed with the Chief Commissioner or Commissioner of the area of practice.
- Both forms were substituted by notification 120/2026 (G.S.R. 822(E)) of 17 September 2026.
- Persons registered under the repealed Acts update details by "31st March, 2027", as amended in rules 246(4) and 256(4).
- Qualifications are in rule 247 and section 515.
Read next
- Rules 246 to 248: registration as valuer, Form No. 169, fee and Form No. 170
- Rules 255 to 257 and 260: practitioner register and certificate
- Form No. 28: the accountant's report on a slump sale
- Form No. 170: the registered valuer's report of valuation of an asset
Disclaimer: Based on the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026, as consulted on 4 October 2026. It explains the words of the forms and rules only; later notifications, the forms and utilities on the e-filing portal, circulars and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.