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CBDT Amends Form 161, Introduces 6th Income Tax Amendment Rules
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Central Board of Direct Taxestaxincome_tax

CBDT Amends Form 161, Introduces 6th Income Tax Amendment Rules

October 11, 2026

CBDT notifies 6th Income Tax Amendment Rules, updating Rule 231 and Form 161 for administrative clarity.

CBDT Amends Form 161 via 6th Income Tax Amendment Rules

The Central Board of Direct Taxes (CBDT) has notified the 6th Income Tax Amendment Rules, 2026, introducing revisions to Rule 231 and Form 161 under the Income Tax Rules, 1962.

The amendment inserts clarificatory language in Rule 231 and aligns Form 161 — used in cases involving rectification or modification of orders — with recent procedural standards. The changes aim to enhance transparency and reduce ambiguity in rectification proceedings before tax authorities.

While the substantive impact is procedural, practitioners must use the amended Form 161 for all pending and future rectification applications. The notification reflects ongoing efforts to streamline administrative compliance under the Income Tax Act.

Practice Areas:taxincome_tax

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