CBDT Extend Valuers and Tax Practitioners Registration Update Deadline to 31 March 2027

India’s Central Board of Direct Taxes (CBDT) has notified the Income Tax (Fourth Amendment) Rules, 2026, introducing further changes to the Income Tax Rules, 2026, under the Income Tax Act, 2025. Under Gazette Notification G.S.R. 822(E) dated 17 September 2026, the amendment extends two professional registration-related deadlines to 31 March 2027 and replaces the prescribed application forms for registered valuers and authorised income tax practitioners. The amendment is primarily administrative in nature. It does not constitute a broad change to corporate income tax rates or ordinary corporate tax compliance requirements. Its practical relevance for businesses arises mainly where they engage registered valuers or authorised income tax practitioners, or where their tax functions involve the procedures affected by the amended rules.