Forms › Search, Seizure & Information Gathering › Form 88

Form 88 — Application for information

Compiled — pending CBDT Appendix III cross-check K · Search, Seizure & Information Gathering
Replaces old Form 46. Under the Income-tax Act, 2025, this compliance now uses Form 88.
New form numberForm 88
Old form number46
Act 2025 reference258(2)(a)
CategoryK · Search, Seizure & Information Gathering
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 88?

Form 88 is the Income-tax Act, 2025 form titled “Application for information”. It replaces the earlier Form 46 used under the Income-tax Act, 1961 (and the Income-tax Rules, 1962). The purpose of the form is unchanged — the number and format have been updated under the new law.

It falls under the Search, Seizure & Information Gathering category and relates to Section 258 of the Act, and applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.

A fuller plain-language explainer for Form 88, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 88 is governed under Section 258 of the Income-tax Act, 2025.
🔎 Verify in the official Act (PDF)

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

What is the new form for Form 46?

Under the Income-tax Act, 2025, old Form 46 is replaced by Form 88 — Application for information. It applies to Tax Year 2026-27 onwards.

From when does Form 88 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 82 (was 45)
Warrant of authorisation (search)
Form 83 (was 45A)
Warrant of authorisation
Form 84 (was 45B)
Warrant of authorisation
Form 85 (was 6C)
Application (search / requisition)
Form 86 (was 45C)
Warrant of authorisation
Form 87 (was 45D)
Information to be furnished to income-tax authority
Not sure which form applies to your case?

Our Chartered Accountants handle the filing end-to-end — TDS certificates, audit reports, trust/NGO compliance and more.

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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.