Income Tax Form 89: Form for furnishing information – Section 258(2)

Form 89 is a statutory form under section 258(2)(a) of the Income Tax Act, 2025 used by designated Income-tax authorities to furnish taxpayer-related information to authorised public authorities. It is issued only in response to a valid application made through Form 88 and is tax-year specific. The form is furnished electronically and includes details such as the assessee’s identity, PAN, address, and specific information requested, limited to what is permissible under the law. Authorities may refuse disclosure if the request is invalid, beyond scope, or not in public interest, with reasons recorded. There is no prescribed due date, as the form is event-based. The system enables pre-filled data, electronic authentication, and traceability through DIN. The framework ensures confidentiality, structured reporting, and accountability, while improving transparency and efficiency in sharing taxpayer information with authorised entities.

Income Tax Department
Ministry of Finance, Government of India

FAQs on Income Tax Form 89: Form for furnishing information under section 258(2)(a) of Income tax Act, 2025

Form 89 – Form for furnishing information under section 258(2)(a)of the Income tax Act, 2025

Q1 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.

Q2. 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

Q3: 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.

Q4. 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)

Q6. 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.

Q7. 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).

Q8. 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.

Q9.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.

Q10.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

Q11.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.

Q12.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.

Q13. 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.

Guidance Note on Income Tax Form 89: Form for furnishing information under section 258(2)(a) of Income tax Act, 2025

Form 89 – Furnishing Information under the Income-tax Act, 2025 Purpose:

Form 89 is a statutory form used to furnish information by the Income-tax Department in response to an application made by an authorised public authority under Section 258(2)(a) of the Income-tax Act, 2025, in respect of a specific assessee and a specific tax year.

1. Section 258(2)(a) empowers specified public servants or authorities to apply to the Principal Chief Commissioner / Chief Commissioner / Principal Commissioner / Commissioner of Income-tax for obtaining information relating to a taxpayer.

2. Correspondingly, the designated Income-tax authority is required to furnish such permissible information, or record refusal thereof, through Form 89.

Who should Furnish Form 89:

The responsibility to furnish Form 89 lies exclusively with the designated Income-tax authority competent under Section 258(2)(a) of the Income-tax Act, 2025, namely:

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

Form 89 is furnished by the competent Income-tax authority in response to a valid application received from an authorised public authority in Form 88.

Mode of Furnishing:

Form 89 is furnished electronically through the Income-tax Department’s system. Authentication is carried out through the system-generated signature, name, designation and official seal of the furnishing authority.

Frequency & Due Dates:

1. Form 89 is an event-based form.

2. No statutory due date is prescribed.

3. The form must be furnished as and when a valid application under Section 258(2)(a) is received and processed.

Structure of Form 89:

Header Details:

1. Form number, Document Identification Number (DIN), office of the authority and date.

2.  Recipient details.

3. Part A – Personal Information of the Assessee:

1. Name of the assessee

2. Permanent Account Number (PAN)

3. Status

4. Address

5. Contact details:

• • Landline number with STD/ISD code (repeatable)
  • Mobile number with country code (repeatable)
  • Email address (repeatable)

Certain fields in Part A are pre-filled by the system to the extent available in departmental records and are subject to verification by the furnishing authority.

Part B – Information Details:

6. Information details corresponding strictly to the specific items requested in Form 88 and permissible for disclosure under Section 258(2)(a).

• Free-text field up to 500 words
• Facility to upload annexure, where required

Refusal Clause:

Where the designated authority is not satisfied that it is in the public interest to furnish the requested information (fully or partly), Form 89 provides for recording such refusal, with reference to the relevant item numbers of the application.

Signature Section:

• Signature of the authority furnishing the information
• Name of the authority
• Designation
• Official seal (system generated)

Documents / Inputs Required:

1. Valid application received in Form 88 under Section 258(2)(a) of the Income-tax Act, 2025.

2. Supporting documents or records available within departmental systems relevant to the information requested.

Filing Count:

Furnishing of Form 89 is based on applications received from authorised public authorities. The annual volume depends on the number and nature of such requests.

Process Flow for Furnishing Form 89:

1. Receipt of application from an authorised public authority in Form 88 under Section 258(2)(a).

2. Examination of the application to verify authorisation, scope, completeness and permissibility of disclosure.

3. Preparation of Form 89 through the electronic system, including pre-filled assessee details and entry of information details or reasons for refusal.

4. System-based authentication by the designated Income-tax authority.

5. Electronic furnishing of Form 89 to the applicant public authority.

Outcome of Furnished Form 89:

1. The applicant receives the requested information in a structured and authenticated manner, or a reasoned refusal thereof.

2. Provides official and traceable acknowledgment of information furnished under Section 258(2)(a).

3. Ensures transparency, accountability and statutory compliance.

Brief Note on Broad or Qualitative Changes Proposed:

1. Updated Legal Reference: Alignment from section 138(1)(b) of the Income-tax Act, 1961 to section 258(2)(a) of the Income-tax Act, 2025.

2. Structured Digital Format: Introduction of clearly defined Part A (assessee details) and Part B (information details) with system pre-fill capability.

3. Tax-Year Specificity: Explicit restriction to a single tax year per Form 89.

4. Electronic Furnishing: Transition to a fully online, system-authenticated form with DIN and electronic record trail.

Challenges and Solutions:

1. Challenge: Earlier formats allowed minimal structure and manual handling. Solution: Finalised Form 89 introduces structured, system-driven fields with pre-fill and validation.

2. Challenge: Risk of ambiguity and incomplete information in manual disclosures. Solution: Standardised fields for identity, address and contact details ensure consistency and accuracy.

3. Challenge: Limited audit trail  and delivery ambiguity.

Solution: Electronic furnishing with DIN ensures traceability, accountability and faster processing.

Common Changes Made Across Forms:

1. Electronic furnishing through the Department’s system

Form 89 is furnished electronically by the designated Income-tax authority through the Department’s system, with generation of DIN and system-based authentication, ensuring traceability and accountability.

2. Replacement of “Assessment Year” with “Tax Year”
The form adopts the term “tax year” in place of “assessment year”, in alignment with the Income-tax Act, 2025 and to ensure uniformity across all related forms.

3. Updated statutory references to the Income-tax Act, 2025
References to section 138(1)(b) of the Income-tax Act, 1961 have been replaced with section 258(2)(a) of the Income-tax Act, 2025.

4. Structured and standardised format for information furnishing The form introduces clearly defined sections for assessee details and information furnished, enabling uniform presentation, ease of verification, and improved audit trail.

5. Removal of physical signatures, stamps, and seals
Form 89 is authenticated electronically through the system-generated signature details (name, designation, DIN), eliminating the need for physical signatures or official seals.

6. Clear linkage with the originating application
Each Form 89 explicitly references the corresponding application made under Form 88, ensuring transparency, traceability, and one-to-one mapping between request and response.

7. System-supported pre-filling of data
Assessee details such as name, PAN, status, address, and tax year are pre-filled to the extent available in departmental records, reducing manual errors and processing time.

8. Clear differentiation from refusal and non-availability communications Form 89 is used exclusively for furnishing information and is clearly distinguished from:

• Form 90 (intimation of non-availability of information), and
• Form 91 (refusal to furnish information in public interest).

9. Segregation of identity, address and contact information into distinct fields.