India tax authorities revise registration rules and diesel export cess

The Central Board of Direct Taxes (CBDT) has introduced the Income-tax (Fourth Amendment) Rules, 2026, which implement significant changes to the registration processes for valuers and authorized income-tax practitioners. Key updates include the introduction of revised application forms, specifically Form 169 for valuers and Form 171 for practitioners. Additionally, the deadline for these registrations has been extended from 30 September 2026 to 31 March 2027.

Separately, the Ministry of Finance has issued a notification reducing the Road and Infrastructure Cess on high-speed diesel oil exports. Effective 16 September 2026, the cess rate has been reduced from Rs. 1 per litre to Nil. This follows several rate fluctuations throughout 2026, which saw the rate move between Nil and as high as Rs. 31.50 per litre.