Income Tax Form 89: Detailed Guide to Information Furnishing under Section 258(2)(a)

Form 89 is a specialised statutory interface between the Income-tax Department and authorised public authorities for sharing assessee-related information in a controlled and accountable manner. It operates within the framework of Section 258(2)(a) of the Income Tax Act, 2025, and is triggered only when a valid, lawfully authorised request is made in Form 88.

This guide explains the legal basis, purpose, structure, and procedural aspects of Form 89, along with practical points for designated Income-tax authorities who are required to use it.

1. Statutory Background and Position of Form 89

Form 89 is anchored in the information-sharing mechanism envisaged under Section 258(2)(a) of the Income Tax Act, 2025. It corresponds to the earlier regime under the Income Tax Act, 1961 as follows:

  • Name of form as per I.T. Rules, 1962: Form 47
  • Name of form as per I.T. Rules, 2026: FN089
  • Corresponding section of I.T. Act, 1961: 138(1)(b)
  • Corresponding section of I.T. Act, 2025: 258(2)(a)
  • Corresponding Rule of I.T. Rules, 1962: Rule 113
  • Corresponding Rule of I.T. Rules, 2026: RN155

These linkages demonstrate that Form 89 is not a standalone innovation, but a modernised, digitally structured successor to the earlier information-disclosure mechanism under Section 138(1)(b) of the Income Tax Act, 1961.

1.2 Purpose and Scope of Form 89

Form 89 is used exclusively by designated senior Income-tax authorities to:

  • Furnish information relating to a specific assessee,
  • For a single tax year only,
  • To a duly authorised public authority,
  • Based on a valid application filed in Form 88 under Section 258(2)(a).

The form acts as an official, traceable, and structured record of what information has been disclosed, or why such information has been refused, thereby balancing transparency with confidentiality obligations.

2. Frequently Asked Questions on Form 89

2.1 What is Form 089 and why is it required?

Form 089 (also referred to as Form 89) is a statutory electronic form used by designated Income-tax authorities to provide assessee-related information in response to an application made under Section 258(2)(a) of the Income Tax Act, 2025.

  • It is generated only after a lawful request has been submitted in Form 088 by an authorised public authority.
  • It is restricted to one tax year per form, and the content is limited strictly to what can be disclosed under the law.

2.2 Who is authorised to furnish Form 089?

Only specified senior officers of the Income-tax Department are empowered to furnish information via Form 089 under Section 258(2)(a). These are:

  • Principal Chief Commissioner of Income Tax
  • Chief Commissioner of Income Tax
  • Principal Commissioner of Income Tax
  • Commissioner of Income Tax

No other officer can legally substitute these authorities for the purpose of issuing Form 089.

2.3 Is Form 089 furnished online or in physical form?

Form 089 is entirely electronic. It is prepared, authenticated, and furnished through the Income-tax Department’s digital system. Physical filing or manual dispatch is not envisaged in the current framework.

2.4 Is there any fixed due date for furnishing Form 089?

There is no predefined statutory due date. Form 089 is event-based, meaning it is furnished:

  1. When a valid application in Form 088 is received, and
  2. After the competent authority examines and approves disclosure under Section 258(2)(a).

2.5 What details are captured in Form 089?

Form 089 typically contains the following fields:

  • Relevant tax year
  • Name of the assessee
  • PAN
  • Status (e.g., individual, firm, company, etc.)
  • Complete address
  • Contact details, such as:
    • Landline number with STD/ISD code
    • Mobile number with country code
    • Email address
  • Information details corresponding to the request and permitted disclosure under Section 258(2)(a)

2.6 Can Form 089 be generated without receiving Form 088?

No. The statutory scheme is clear:

Form 089 can be furnished only when there is a valid, duly authorised application filed in Form 088 by a public authority competent under Section 258(2)(a).

Without Form 088, any purported issuance of Form 089 would be ultra vires the process and invalid.

2.7 What should be captured under “Information details” in Form 089?

The “Information details” field must:

  • Address only those specific items which have been requested in Form 088, and
  • Be restricted to information that is lawfully disclosable under Section 258(2)(a).

Authorities must avoid over-disclosure and must not provide any information beyond the sanctioned scope.

2.8 Can Form 089 cover multiple tax years in one go?

No. Form 089 is designed to be tax-year specific.