Rule 155: Requests for assessee information and Forms 88–91
Rule 155 prescribes forms for an application for assessee information and the specified authority responses under section 258(2). The application form does not guarantee disclosure: the rule distinguishes furnished information, an incomplete assessment and a public-interest refusal.
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Rule 155 - Disclosure of information related to assessees under section 258(2)
(1) The 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 (43 of 1961), as it existed prior to its repeal, shall be made in Form No. 88.
(2) The information under section 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 that 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.
Rule breakdown
Apply in Form 88 to the stated authority
The application to the Chief Commissioner or Commissioner concerns information relating to an assessee’s assessment under the current Act or the Income-tax Act, 1961 as it existed before repeal. It uses Form 88.
Identify the assessee, assessment and requested information accurately, and read the current section 258(2) conditions.
Information furnished uses Form 89
Where information is furnished under section 258(2), the stated authority provides it in Form 89.
Keep the application and response together so the information received can be matched to the actual request.
Incomplete assessment and public-interest refusal are different
If the information cannot be furnished because the relevant assessment is not completed, the authority informs the applicant in Form 90. If satisfied disclosure is not in the public interest, the authority intimates that fact in Form 91.
Do not treat every non-disclosure response as the same decision or infer that filing Form 88 removes the authority’s statutory assessment.
Follow the actual response and applicable process
Retain the request, response and date of receipt. Clarify the relevant assessment status or obtain advice on the stated decision and any available process.
The rule does not itself prescribe an automatic right of access to every third-party tax record, nor does it state a universal response deadline.
Key takeaways
Form 88 application
Use the specified authority and assessment details.
Three response forms
Forms 89, 90 and 91 address different outcomes.
No automatic disclosure
The parent section and stated conditions still govern.
Practical checklist
- Identify the assessment and information precisely.
- Keep the application and actual response.
- Distinguish the stated grounds for non-disclosure.
Avoid
- Do not present Form 88 as an unrestricted right to third-party tax records.
FAQs
Does submitting Form 88 guarantee the information?
No. The rule expressly provides for incomplete-assessment and public-interest non-disclosure responses.
Which form gives the information?
Form 89.
What is the difference between Forms 90 and 91?
Form 90 concerns inability to furnish because the assessment is incomplete; Form 91 communicates the public-interest decision not to disclose.
Glossary
- Form 91
- The intimation that the authority is satisfied disclosure is not in the public interest.