Form 90: Intimation of non-availability of information or absence of an assessment under section 258(2)(a)
Source checked 21 October 2026 · Original author: Finin2min Editorial Desk
Purpose, person and period
Intimation of non-availability of information or absence of an assessment under section 258(2)(a).
The authority intimates non-availability of information or absence of an assessment in Form 90; an available-information public-interest refusal uses Form 91 instead.
Period gate: This numbered form belongs to the Income-tax Rules, 2026, effective 1 April 2026. The predecessor 48 is a concordance, not permission to change an earlier-year filing into a new-law form. For earlier periods, use the applicable 1961 Act form and saved procedure.
Controlling rule and source pages
Rule 155; Section 258(2). Physical PDF pp 567-567; printed Gazette pp 2099-2099.
Rule 155 — connected rule text
155. Disclosure of information related to assessees under section 258(2). — (1) The application to the Chief Commissioner or Commissioner un der 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 (43 of 1961), as it existed prior to its repeal, shall be made in Form No. 88. (2) The information under sec tion 258(2) shall be furnished by the Chief Commissioner or Commissioner in Form No. 89. (3) Where it is not possible for the Chief Commissioner or Commissioner to furnish the information asked for by the applicant under section 258(2) owing to the fact th at the relevant assessment has not been completed, he shall inform the applicant in Form No. 90. (4) Where the Chief Commissioner or Commissioner are satisfied that it is not in the public interest to give or cause to be given the information asked for, he shall intimate the fact to the applicant in Form No. 91.
Completed field illustration
Fictional data, not for filing. An unissued authority model illustrates non-availability of requested information, which differs from refusing available information on public-interest grounds.
| Form field / block | Completed fictional entry |
|---|---|
| DIN / office / addressee | MODEL-DIN-090 / MODEL AUTHORITY OFFICE / Priya Arun Sharma, fictional applicant |
| Application / assessee / TY | Model application dated 1 October 2026 / Example Trading Ltd / 2026-27 |
| Selected non-availability wording | No assessment for the specified tax year is assumed to have been made in this alternative model; not a statement about a real taxpayer |
| Alternative information-not-available wording | Not selected in this scenario; retain only the applicable prescribed branch in a real response |
| Date / authority / signature | 21 October 2026 / MODEL ROLE / NOT ISSUED, NOT SIGNED |
This illustrates the named fields, not every possible schedule. Use the complete official extract for additional applicable fields, annexures and verification. “Not signed” means no professional certification or authority action has occurred.
Reconcile the example
- Form 90 concerns non-availability/no assessment, while Form 91 concerns public-interest refusal.
This neutral model supplies no taxpayer record or official determination. Non-availability and refusal of available information on public-interest grounds are different prescribed responses.
Prepare, furnish and retain
- Use the form identity and period above, then determine the person who prepares, issues or verifies it from Rule 155. An authority-issued order is not an applicant filing.
- Collect the records that support the actual fields in the example; keep any mandatory schedules and annexures specified in the complete source form.
- Reconcile dates, amounts, units and identifiers to the underlying records. Preserve the applicable rule version and any later correcting notification.
- Where the rule prescribes electronic furnishing, use the current official utility/schema and authorised verification. A local PDF does not produce a portal acknowledgement.
- Retain the submitted version, supporting schedules and actual acknowledgement or issued certificate/order, as applicable. This fictional model supplies none of those evidential outcomes.
Download the correct documents
Official Form 90 source extract Filled sample — fictional field illustration
The official extract preserves source pages; later amendments are supplied with affected forms. Read the April corrigendum where its printed-page corrections apply. The filled field illustration is an educational model and cannot be filed.
Primary sources
Questions readers ask
Does this sample prove approval, filing or a professional conclusion?
No. It completes the named fields using synthetic facts. It has no real signature, DSC, approval or acknowledgement.
Can I use the legacy form number for a current tax-year obligation?
Establish the governing period first. A predecessor number is a cross-reference; earlier-year procedures and current-year forms must be kept distinct.