Rule 155 of the Income-tax Rules, 2026

Where this rule sits

Rule 155 gives effect to Section 258 of the Income-tax Act, 2025. A rule cannot go beyond the section it serves: where the two seem to differ, the section governs.

← Rule 154  ·  Rule 156 →

What this rule does

Sub-rule (1) requires an application to the Chief Commissioner or Commissioner under section 258(2), for information relating to an assessee in respect of any assessment made either under the Act or under the Income-tax Act, 1961 as it existed prior to its repeal, to be made in Form No. 88.

Sub-rule (2) requires the information under section 258(2) to be furnished by the Chief Commissioner or Commissioner in Form No. 89. Sub-rule (3) deals with the case where it is not possible to furnish the information asked for because the relevant assessment has not been completed: the officer shall inform the applicant in Form No. 90. Sub-rule (4) deals with the case where the Chief Commissioner or Commissioner is satisfied that it is not in the public interest to give the information asked for: he shall intimate that fact to the applicant in Form No. 91.

Why it is there

Section 258(2) allows a person to seek information about another assessee's assessment, and leaves the mechanics to be prescribed. The rule gives the request a form and then gives each possible answer its own form — the information itself, a statement that the assessment is not yet complete, or a refusal on public interest grounds — so the applicant always receives a written, identifiable response rather than silence.

Who it applies to

• A person applying under section 258(2) for information relating to an assessee
• The Chief Commissioner or Commissioner deciding the application and furnishing, or declining to furnish, the information

The forms it prescribes

• Form No. 88 — application under section 258(2) for information relating to an assessee
• Form No. 89 — the information furnished by the Chief Commissioner or Commissioner
• Form No. 90 — intimation that the information cannot be furnished because the relevant assessment has not been completed
• Form No. 91 — intimation that it is not in the public interest to give the information asked for

What this means in practice

There are three possible outcomes and each has its own form, so the form the applicant receives tells him which one it is. Form No. 90 is not a refusal: it says only that the relevant assessment has not been completed, which leaves the applicant free to apply again once it is. Form No. 91 is a refusal, and it rests on the officer's satisfaction that disclosure is not in the public interest, a satisfaction the rule requires but does not define. The application reaches back before the present Act — sub-rule (1) expressly covers assessments made under the Income-tax Act, 1961 as it existed prior to its repeal.

An example

A person applies in Form No. 88 to the Commissioner for information about an assessment of another assessee made under the 1961 Act. If the officer decides the information may be given, it comes in Form No. 89; if he is satisfied that giving it is not in the public interest, the applicant receives Form No. 91 instead, and the information is withheld.

Where you meet this rule

You meet it when seeking confirmation of another person's assessment position — the application in Form No. 88 and whichever of Forms No. 89, 90 or 91 comes back.

The words themselves

What people get wrong

• Reading Form No. 90 as a rejection. It states only that the relevant assessment has not been completed.
• Assuming information about a pre-repeal assessment is outside the rule. Sub-rule (1) covers assessments made under the Income-tax Act, 1961 as it existed prior to its repeal.
• Expecting reasons for a public interest refusal in the rule. Sub-rule (4) requires the officer's satisfaction and an intimation in Form No. 91; it prescribes no further content.
• Applying by letter. Sub-rule (1) requires Form No. 88.