Income-tax Rules, 2026 | Rule 149 of 333

Rule 149 - Procedure to requisition services and make a reference under section 247

Reviewed by CA Nikhil Gupta · Last reviewed 4 October 2026

Local extract available Legacy mapping: 13

149Rule number

2561Local text characters

1Linked Forms

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Source and status control

Primary authority: Notification No. 22/2026 / G.S.R. 198(E)

Currentness control: Base Rules effective 1 April 2026. Check later amendments, corrigenda and portal implementation before action.

Income-tax Rules, 2026 · Unofficial reproduction

Working rule extract — official Gazette governs

This local extract is provided for navigation; it may not reproduce every table, amendment or annexure. Read the notified Gazette for the legally authoritative text.

Procedure to requisition services under section 247(5) and to make a reference under section 247(9). 149. (1) Every Principal Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director General, as the case may be, may approve— (a) any person or entity, whose services may be requisitioned for the purposes of section 247(5)(b); or (b) the Valuation Officer, the person registered under section 514, or any person or entity or registered valuer, to whom reference may be made for the purposes of section 247(9), on the basis of an application made by such person or entity or registered valuer, or on a reference made by Joint Director or Joint Commissioner or Additional Director or Additional Commissioner or Director or Commissioner or Principal Director or Principal Commissioner, or on his own motion. (2) The authorised officer, as referred to in section 247(5) or (9), may requisition the services of or make a reference to one or more of the persons approved under sub-rule (1), for the purposes of section 247(5)(b) or (9). (3) The application referred to in sub-rule (1) shall be made in Form No. 85. (4) The application referred to in sub-rule (3) shall be disposed of by the Principal Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director General, as the case may be, within six months from the end of the month in which such application is made, thereby granting approval or rejecting the same. (5) The Principal Chief Commissioner or Principal Director General or Chief Commissioner or Director General may, on grant of approval to a person or entity or registered valuer as provided in sub-rule (1), issue a Designated Approval Number to such person or entity or registered valuer, as the case may be. (6) For the purposes of section 247(5) or (9), in a case where the authorised officer considers it necessary or expedient to do so, he may requisition the services of or make a reference to a person or entity or registered valuer who is not approved as per sub-rule (1), after recording reasons for the same, and within a period of thirty days of such requisition, obtain approval of the Principal Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director General, as the case may be. (7) For the purposes of this rule, "registered valuer" means any valuer registered by or under any law in force. (8) For the purposes of sub-rule (5), a "Designated Approval Number" means a number so issued, having alphanumeric characters.

Local extract SHA-256: b05ec596868711b52060d66b6fb27d8b14eebe6b3852a47c9413668aed4d9535. This hash authenticates the local extract only; it does not certify that every amendment, table or Gazette footnote has been consolidated.

Finin2min · Practical legal guide · Rule 149

Rule 149 explained in two minutes

Rule 149 addresses procedure to requisition services and make a reference under section 247. The rule addresses approval and requisition of specialist services and valuation references for section 247 proceedings. It is part of the Income-tax Rules, 2026, notified under the Income-tax Act, 2025 and effective from 1 April 2026; assess any subsequently issued amendment and the particular tax year before relying on it.

Reading the rule: Procedure to requisition services under section 247(5) and to make a reference under section 247(9). 149. (1) Every Principal Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director General, as the case may be, may approve— (a) any person or entity, whose services may be requisitioned for t… This short excerpt is a reading aid only; use the official Gazette for exact conditions and tables.

Who should check this rule, and why?

Rule 149 operates at a defined stage of tax administration. The key compliance safeguard is a full chronology: authorising act, identity of the official, notice or document issued, property/information sought, reply or reference, and final order or valuation as applicable.

Key compliance decision

Verify the approving authority, engagement or reference documentation and scope of the person’s authorised services.

Common error to avoid

Accepting an unsupported private valuation as though it were an authorised departmental reference.

How to apply Rule 149: practical workflow

Identify the governing step: The rule addresses approval and requisition of specialist services and valuation references for section 247 proceedings.
Determine the reporting or computation requirement: Verify the approving authority, engagement or reference documentation and scope of the person’s authorised services.
Prepare the source-evidence file: Trace the relevant return, agreement, order, statutory formula or documentary support to the facts of the taxpayer and year.
Confirm the legal text: Compare every material formula, monetary limit, sub-rule and filing date with the notified Gazette and any subsequent amendment.
Reconcile before filing or responding: Tie the claim or response back to accounts, the selected tax-year form, the officer’s notice and the filed acknowledgment where applicable.

Worked situation

A valuation reference concerning seized jewellery should record the appointed valuer, mandate, method, inventory and valuation date.

Why this matters: The example illustrates the record and decision process, not an automatic entitlement or a substitute for the relevant sub-rule’s numerical conditions.

Evidence and documents to preserve

Authorisation
Proceedings timeline
Valuation references
Copies of inventories, notices and orders
Property or digital-evidence records

Procedural protections, authorised officials and asset-specific valuation methods depend on the actual step being taken.

Forms and connected rules

Prescribed forms mentioned in local extract

Income-tax Form 85 — confirm filing applicability and current utility

Read neighbouring provisions

Frequently asked questions

Does Rule 149 apply to everyone?

No. Its actual taxpayer class, transaction and procedural trigger must be met. The rule addresses approval and requisition of specialist services and valuation references for section 247 proceedings.

What is the most important filing or computation check?

Verify the approving authority, engagement or reference documentation and scope of the person’s authorised services.

What if the local extract conflicts with the Gazette?

The notified Gazette and valid subsequent amendments prevail. Reconcile the statutory text and seek professional assistance where the outcome is material.

Official legal sources

Finin2min legal-information guide. This article explains the notified 2026 framework for general education; the linked Gazette and later amendments govern legal interpretation. It does not replace professional advice on a particular case.