Draft Income Tax Rule 167, 168, 169, 170, 171 – Appeal Form (Section 358), Return Verification (Section 265), Information Verification (Section 268(1)(c)), Notice Authority (Section 268(3)) and Audit & Inventory Report Forms (Section 268(5))
Draft Rules 167 to 171 of the Income-tax Rules, 2026 lay down procedural requirements relating to appeals, verification, notices and audit reports under the Act. Rule 167 prescribes that appeals to the Joint Commissioner (Appeals) or Commissioner (Appeals) under section 358 must be filed in Form No. 99 and furnished electronically, either under digital signature or electronic verification code (EVC), depending on the mode of return filing. The form must be verified by the person authorised to verify the return under section 265, and accompanying documents must be submitted in the same manner.
Rule 168 specifies that for purposes of verification under section 265 in certain cases, “any other person” refers to the interim resolution professional, resolution professional or liquidator appointed under the Insolvency and Bankruptcy Code, 2016. Rule 169 prescribes a standard declaration format for verification of information furnished under section 268(1)(c). Rule 170 designates an income-tax authority not below the rank of Income-tax Officer, authorised by the Central Board of Direct Taxes, as the prescribed authority to issue notices under section 268(1). Rule 171 mandates that audit reports under section 268(5)(i) be furnished in Form No. 100 and inventory valuation reports under section 268(5)(ii) be furnished in Form No. 101. Collectively, these rules aim to standardise procedural compliance, enhance accountability, and ensure uniform documentation in appellate and assessment proceedings.
Extract of Rule No. 167, 168, 169, 170, 171 of Draft Income-tax Rules, 2026
Rule 167
Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) under section 358 of the Act.
(1) An appeal to the Joint Commissioner (Appeals) or the Commissioner (Appeals) shall be made in Form No. 99.
(2) Form No. 99 shall be furnished in the following manner, namely: —
(a) in the case of a person who is required to furnish return of income electronically under rule 164 and rule 180, —
(i) by furnishing the form electronically under digital signature, if the return of income is furnished under digital signature;
(ii) by furnishing the form electronically through electronic verification code in a case not covered under item (i);
(b) in a case where the assessee has the option to furnish the return of income in paper form, by furnishing the form electronically in accordance with clause (a).
(c) The form of appeal referred to in sub-rule (1), shall be verified by the person who is authorised to verify the return of income under section 265 of the Act, as applicable to the assessee.
(d) Any document accompanying Form No. 99 shall be furnished in the manner in which the said form is furnished.
Rule 168
Prescribed person for verification of return for the purposes of section 265 [Table: Sl. No. 3 and 9] of the Act.
(1) For the purpose of verification of return under section 265 [Table: Sl. No. 3 and 9], ‘any other person’ shall be the person, appointed by the Adjudicating Authority for discharging the duties and functions of an interim resolution professional, a resolution professional, or a liquidator, as the case may be, under the Insolvency and Bankruptcy Code, 2016 (31 of 2016) and the rules and regulations made thereunder.
(2) For the purposes of this rule, “Adjudicating Authority” shall have the same meaning as assigned to it in section 5(1) of the Insolvency and Bankruptcy Code, 2016 (31 of 2016).
Rule 169
Form of verification for furnishing information under section 268(1)(c) of the Act.
The information which a person is required by the Assessing Officer to furnish under section 268(1)(c) shall be verified in the following manner, namely:—
“I declare that to the best of my knowledge and belief, the information furnished in the statement/statements is correct and complete and other particulars shown therein are truly stated.”
Rule 170
Prescribed income-tax authority under section 268(3) for issue of notice under section 268(1) of the Act.
The prescribed income-tax authority under section 268(3) for issue of notice under section 268(1) shall be an income-tax authority not below the rank of Income-tax Officer who has been authorised by the Central Board of Direct Taxes to act as such authority for the purposes of section 268(3).
Rule 171
Forms for report of audit or inventory valuation under section 268(5) of the Act.
(1) The report of audit of the accounts of an assessee which is required to be furnished under section 268(5)(i) of the Act shall be in Form No. 100.
(2) The report of inventory valuation of an assessee which is required to be furnished under section 268(5)(ii) of the Act shall be in Form No. 101.
