Application for registration as a valuer under section 514
Form 169 of the Income-tax Rules, 2026 is new. The department’s concordance shows no form of the 1961 regime behind it. It is an application. Nothing follows from filing it by itself; what follows is an order, and the order is what matters. The assessee signs and files this himself.
| What the description names | Where it sits now |
|---|---|
| named in the 2026 description | section 514 — Registration of valuers |
Rules of the 2026 Rules that work the same section. rule 246 (Application for registration as valuer under section 514), rule 247 (Qualification of registered valuer for the purposes of section 514), rule 248 (Charging of fee and submission of valuation report under section 514). This is our own matching — we have paired the section the form names with the rules whose headings name that same section. The department has not said that any of these rules prescribes this form.
This form is new. The department’s concordance leaves the 1961 column empty for it, which means there is no earlier form it replaces and no older practice to read across from. Its number is Form 169, and the department describes it as: “Application for registration as a valuer under section 514”.
You meet it when something has to be sanctioned before it will work — a trust registered, a fund approved, a project notified. The approval is prospective and conditional; the conditions on the order are as much a part of it as the approval itself.
Form 3CF, Form 3CG, Form 3CH, Form 3CJ, Form 3CK, Form 3CL, Form 3CM, Form 3CN, Form 3CO, Form 3CP, Form 3CQ, Form 3CR