Form 91 is a statutory form under section 258(2)(a) of the Income Tax Act, 2025 used by the Income Tax Department to formally refuse furnishing taxpayer information to an authorised public authority when disclosure is not considered to be in the public interest. It is issued only by designated Income-tax authorities in response to a valid application made through Form 88 and is specific to a single tax year. The form is event-based, has no prescribed due date, and is furnished electronically with system-generated authentication and a Document Identification Number (DIN). It includes reference to the application, details of the assessee, and a clear statement recording refusal. The framework ensures that confidentiality and legal safeguards are maintained while providing a structured and traceable mechanism for refusal of information requests. It also distinguishes refusal from cases of information furnishing or non-availability.
Income Tax Department
Ministry of Finance, Government of India
FAQs on Income Tax Form 91: Form for Refusal to supply information under section 258(2)(a) of Income tax Act, 2025
Form 091- Frequently Asked Questions
Form for Refusal to supply information under section 258(2)(a) of the Income tax Act, 2025
| Name of form as per I.T. Rules, 1962 | Form 49 | Name of form as per I.T. Rules, 2026 | FN 091 |
| Corresponding section of I.T. Act, 1961 | 138(1)(b) | Corresponding section of I.T. Act, 2025 | 258(2)(a) |
| Corresponding Rule of I.T. Rules, 1962 | 113 | Corresponding Rule of I.T. Rules, 2026 | RN 155 |
Q1. What is Form 091?
Ans: Form 091 is issued by the Income Tax Department to refuse furnishing information requested under section 258(2)(a) of the Income-tax Act, 2025, when the authority is not satisfied that it is in public interest to provide the information sought.
Q2. Who is required to furnish Form 091?
Ans: Form 091 is furnished only by the designated Income-tax authority.
Q3: When is Form 091 issued? Is there any due date?
Ans:
- It is event-based.
- It is issued only when an application for information is received and disclosure is refused.
- There is no specific due date.
Q4. Why is Form 091 issued?
Ans: Form 091 is issued when the designated Income-tax authority is not satisfied that it is in the public interest to furnish the information requested under section 258(2)(a).
Q5. Can Form 091 be issued for multiple tax years in one form?
Ans: No. Form 091 is issued separately for each tax year mentioned in an application.
Q6. Can the authority partially refuse and partially accept a request using Form 091?
Ans: No. Form 091 is used only where the authority declines to furnish the information requested on grounds of public interest. Where information is partly available and legally shareable, such information is furnished through Form 089.
Q7. What details are required to be filled in Form 091?
Ans: Form 091 contains:
- Office details and date
- DIN
- Recipient details
- Reference to the application under section 258(2)(a)
- Name of the assessee
- Relevant tax year
- Statement recording refusal to furnish information on grounds of public interest
- Signature, name, and designation of the issuing authority
Q8.Who should sign Form 091?
Ans: The form must be signed by the designated Income-tax authority responsible for reviewing the information request.
Q9.Is an official seal required?
Ans: No. Form 091 does not require an official seal. The form is authenticated through the signature, name, and designation of the designated Income-tax authority as generated through the Department’s electronic system.
Q11.Can the applicant submit another request after receiving Form 091?
Ans: Yes. A fresh request can be made if circumstances change or new information is sought.
Q12.: What does the issuance of Form 091 imply for the applicant?
Ans: It confirms that:
- The request for information has been reviewed, and
- Disclosure has been refused on grounds of public interest.
Guidance Note on Income Tax Form 91:Form for Refusal to supply information under section 258(2)(a) of the Income tax Act, 2025
Form 91 – Refusal to Furnish Information
Purpose:
Form 91 is a statutory form used by the Income-tax Department to formally refuse the furnishing of information requested under section 258(2)(a) of the Income-tax Act, 2025, where the designated authority is not satisfied that disclosure of such information is in the public interest.
Who should Furnish Form 91:
Form 91 is furnished only by the designated Income-tax authority competent under section 258(2)(a) of the Income-tax Act, 2025. It is not filed by taxpayers or applicant public authorities.
Mode of Furnishing:
Form 91 is furnished electronically through the Income-tax Department’s system. The form is authenticated through a system-generated Document Identification Number (DIN) and the signature, name and designation of the issuing Income-tax authority. No separate physical seal is required.
Frequency & Due Dates:
- Form 91 is event-based and is issued only where disclosure of information is refused ongrounds of public interest.
- There is no fixed periodicity and no statutory due date prescribed for issuance of Form 91.
Structure of Form 91:
Header Details:
1. Form number, Document Identification Number (DIN), office of the issuing authority and date.
2. Recipient details.
3. Reference to the application received under section 258(2)(a) of the Act.
Content Section:
1. Reference to the application date under section 258(2)(a).
2. Name of the assessee.
3. Relevant tax year (mandatory).
4. Clear statement recording that the designated authority is not satisfied that it is in the public interest to furnish the information requested and, therefore, declines to furnish the same.
Certain details in the form are pre-filled by the system to the extent available and are required to be verified by the issuing authority before submission.
Signature Section:
1. Signature of the issuing authority.
2. Name of the issuing authority.
3. Designation of the issuing authority.
Documents / Inputs Required:
- Valid application requesting information under section 258(2)(a) of the Income-tax Act, 2025 (Form 88).
Filing / Issuance Count:
Issuance of Form 91 depends on the number of applications received under section 258(2)(a) where the designated authority determines that disclosure is not in the public interest.
Process Flow for Issuance of Form 91:
- Receipt of application from an authorised public authority under section 258(2)(a).
- Examination of the application and assessment of whether disclosure would be in the public interest.
- Determination that the information requested cannot be furnished on grounds of public interest.
- Preparation of Form 91 through the electronic system with reference to the application date, assessee name and tax year.
- System-based authentication and electronic issuance of Form 91 to the applicant public authority.
Outcome of Processed Form 91:
- Provides official and reasoned communication to the applicant regarding refusal to furnishthe requested information.
- Establishes a formal and traceable record of refusal through DIN.
- Distinguishes refusal on public interest grounds from cases of non-availability of information (Form 90) or furnishing of information (Form 89).
Brief Note on Broad or Qualitative Changes Proposed:
- 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.
- Tax-Year Specificity: Explicit requirement to mention the relevant tax year instead of assessment year, ensuring consistency with the 2025 Act.
- Electronic Issuance: Introduction of DIN and system-generated authentication in place of manual signatures and seals.
- Clear Public Interest Test: Simplified and precise wording to clearly record refusal based on lack of public interest.
Challenges and Solutions:
1. Challenge: Inconsistent terminology such as “assessment year” used across older forms.
Solution: Standardisation to the term “tax year” across Form 91 and other related forms under the 2025 Act.
Common Changes Made Across Forms:
Form 91 – Refusal to Furnish Information
Purpose:
Form 91 is a statutory form used by the Income-tax Department to formally refuse the furnishing of information requested under section 258(2)(a) of the Income-tax Act, 2025, where the designated authority is not satisfied that disclosure of such information is in the public interest.
Who should Furnish Form 91:
Form 91 is furnished only by the designated Income-tax authority competent under section 258(2)(a) of the Income-tax Act, 2025. It is not filed by taxpayers or applicant public authorities.
Mode of Furnishing:
Form 91 is furnished electronically through the Income-tax Department’s system. The form is authenticated through a system-generated Document Identification Number (DIN) and the signature, name and designation of the issuing Income-tax authority. No separate physical seal is required.
Frequency & Due Dates:
- Form 91 is event-based and is issued only where disclosure of information is refused on grounds of public interest.
- There is no fixed periodicity and no statutory due date prescribed for issuance of Form 91.
Structure of Form 91:
Header Details:
1. Form number, Document Identification Number (DIN), office of the issuing authority and date.
2. Recipient details.
3. Reference to the application received under section 258(2)(a) of the Act.
Content Section:
1. Reference to the application date under section 258(2)(a).
2. Name of the assessee.
3. Relevant tax year (mandatory).
4. Clear statement recording that the designated authority is not satisfied that it is in the public interest to furnish the information requested and, therefore, declines to furnish the same.
Signature Section:
1. Signature of the issuing authority.
2. Name of the issuing authority.
3. Designation of the issuing authority.
Documents / Inputs Required:
- Valid application requesting information under section 258(2)(a) of the Income-tax Act, 2025 (Form 88).
Filing / Issuance Count:
Issuance of Form 91 depends on the number of applications received under section 258(2)(a) where the designated authority determines that disclosure is not in the public interest.
Process Flow for Issuance of Form 91:
- Receipt of application from an authorised public authority under section 258(2)(a).
- Examination of the application and assessment of whether disclosure would be in the public interest.
- Determination that the information requested cannot be furnished on grounds of public interest.
- Preparation of Form 91 through the electronic system with reference to the application date, assessee name and tax year.
- System-based authentication and electronic issuance of Form 91 to the applicant public authority.
Outcome of Processed Form 91:
- Provides official and reasoned communication to the applicant regarding refusal to furnish the requested information.
- Establishes a formal and traceable record of refusal through DIN.
- Distinguishes refusal on public interest grounds from cases of non-availability of information (Form 90) or furnishing of information (Form 89).
Brief Note on Broad or Qualitative Changes Proposed:
- 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.
- Tax-Year Specificity: Explicit requirement to mention the relevant tax year instead of assessment year, ensuring consistency with the 2025 Act.
- Electronic Issuance: Introduction of DIN and system-generated authentication in place of manual signatures and seals.
- Clear Public Interest Test: Simplified and precise wording to clearly record refusal based on lack of public interest
Challenges and Solutions:
1. Challenge: Inconsistent terminology such as “assessment year” used across older forms.
Solution: Standardisation to the term “tax year” across Form 91 and other related forms
under the 2025 Act.
Common Changes Made Across Forms:
1. Electronic issuance through the Department’s system
Form 91 is generated and issued electronically by the designated Income-tax authority, ensuring traceability through DIN and system-based authentication.
2. Replacement of “Assessment Year” with “Tax Year”
The terminology has been standardised to “tax year” in line with the Income-tax Act, 2025, eliminating ambiguity and ensuring consistency 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. Removal of physical signatures, stamps, and seals
Authentication is through electronic signature details (name, designation, DIN) as generated by the system, removing the requirement for physical seals or manual signatures.
5. Clear distinction from furnishing and non-availability forms
Form 91 is clearly positioned as a refusal on grounds of public interest, distinct from:
- Form 89 (furnishing information), and
- Form 90 (intimation of non-availability of information).
6. System-supported pre-filling of data
Key details such as applicant reference, assessee particulars, and tax year are pre-filled to the extent available, reducing errors and improving processing efficiency.
