
Who is affected
| Who | Rule | Old deadline | New deadline |
|---|---|---|---|
| Valuers registered under the Wealth-tax Act, 1957, holding a valid certificate as on 31 March 2026 (registration under section 514) | Rule 246(4) | 30 September 2026 | 31 March 2027 |
| Income-tax practitioners registered under the Income-tax Act, 1961, holding a valid certificate as on 31 March 2026 (registration under section 515) | Rule 256(4) | 30 September 2026 | 31 March 2027 |
What the rules require
Valuers: a person already registered as a valuer under the Wealth-tax Act, 1957 continues to be a registered valuer under section 514, but must update their details by filing the application under Rule 246(1), which is made in Form No. 169. Income-tax practitioners: a person already registered as an income-tax practitioner under the 1961 Act continues to be registered under section 515, but must update their details by filing the application under Rule 256(1) with the Chief Commissioner or Commissioner of Income-tax in whose jurisdiction they practise. In both cases, registration is granted by the concerned authority once a complete application is filed.
Other amendments in the same notification
Frequently Asked Questions
31 March 2027, extended from 30 September 2026 by Notification G.S.R. 822(E) dated 17 September 2026.
No. Under Rules 246(4) and 256(4), persons holding a valid certificate as on 31 March 2026 continue to be registered, but must file the updated application by the deadline.



