Forms › Information Statements & Valuation › Form 167

Form 167 — Statement to furnish information on transactions of crypto-assets

New form Compiled — pending CBDT Appendix III cross-check Q · Information Statements & Valuation
New form — no earlier equivalent. Form 167 is introduced under the Income-tax Act, 2025.
New form numberForm 167
Old form number— none (new form) —
Act 2025 referenceCrypto-asset reporting
CategoryQ · Information Statements & Valuation
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 167?

Form 167 is a genuinely new form — there is no equivalent under the old law. It is the reporting statement for virtual digital asset (crypto) transactions, a new reporting obligation for the crypto era.

Why it is new

Transitional rule — which form applies?

⚠️ Which form applies depends on the tax year the compliance relates to, not the calendar date you file. Proceedings for tax years beginning before 1 April 2026 (assessments, appeals, TDS for transactions up to 31 March 2026, and Section 89 relief for those years) continue on the old forms.

Frequently asked questions

Is Form 167 a new form?

Form 167 is a new form introduced under the Income-tax Act, 2025 with no direct equivalent under the old law. Statement to furnish information on transactions of crypto-assets.

From when does Form 167 apply?

It applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026. Compliance relating to earlier tax years continues on the old forms.

Related forms in this category

Form 166 (was 61B)
Statement of Reportable Account (FATCA / CRS)
Form 168 (was 26AS)
Annual Information Statement (the 'Form 26AS' equivalent)
Form 169
Application for registration as a valuer
Form 170
Report of valuation of an asset
Form 171
Application for registration as an authorised income-tax pra...
Form 172 (was 3CEJA)
Report from an accountant regarding an eligible investment f...
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This directory is compiled from official CBDT / incometax.gov.in sources and reputable references, and is being reconciled against the Gazette-notified Income-tax Rules, 2026 (Appendix III). Forms marked “compiled” are pending that final cross-check. This is general information, not tax advice.