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CBDT Amends Form 161 via 6th Income Tax Amendment Rules
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Central Board of Direct Taxestaxregulatory

CBDT Amends Form 161 via 6th Income Tax Amendment Rules

October 13, 2026

CBDT has notified the 6th Amendment Rules, 2026, amending Rule 231 and Form 161 to include new reporting requirements, enhancing disclosure norms for tax administration.

CBDT Amends Form 161, Notification Details Released

The Central Board of Direct Taxes (CBDT) has introduced the Income Tax (6th Amendment) Rules, 2026, effective immediately, amending Rule 231 and Form 161 of the Income Tax Rules, 1962. The amendment inserts new language to expand the scope of disclosures required in specific tax proceedings, particularly concerning asset declarations and third-party data matching.

Form 161, used in response to notices under Sections 133(6) or 142(1), now includes additional fields for identifying beneficial ownership, foreign assets, and digital payment trails. The modification aligns with the government’s broader objective of improving tax transparency and leveraging data analytics in assessments.

These changes require immediate attention from tax professionals and compliance officers. Updates to internal data-gathering systems and client intake forms may be necessary to ensure prompt and accurate responses to tax notices. The amendment reflects a continued shift toward granular, cross-verified reporting in routine assessments.

Citations

  • Income Tax (6th Amendment) Rules, 2026
  • Rule 231, Income Tax Rules, 1962
Practice Areas:taxregulatory

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