New Delhi: The Central Board of Direct Taxes (CBDT) has launched a consultative process inviting suggestions from stakeholders on the proposed Income-tax Rules and Forms prepared under the Income-tax Act, 2025, which is set to come into effect from 1st April 2026.
Background: Income-tax Act, 2025
The Income-tax Act, 2025, which received the President’s assent in August 2025, introduces a comprehensive framework to modernize and streamline India’s tax regime. To ensure smooth implementation, the CBDT has drafted corresponding Income-tax Rules and related Forms, which have been uploaded on the official website for stakeholder review: www.incometaxindia.gov.in.
The proposed rules and forms have been developed after broad-based consultation to align closely with the provisions of the Act. The CBDT aims to gather wider stakeholder participation before final notification to refine the rules and enhance compliance efficiency.
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Stakeholder Participation: Four Key Areas
The CBDT has specifically sought feedback in four major categories:
- Simplification of Language – Suggestions to make the language of rules and forms more user-friendly.
- Reduction of Litigation – Recommendations to minimize ambiguity and potential legal disputes.
- Reduction of Compliance Burden – Proposals to streamline processes and make compliance easier for taxpayers.
- Identification of Redundant/Obsolete Rules and Forms – Input to remove outdated or unnecessary rules and forms.
Stakeholders are encouraged to study the proposed rules and forms carefully and submit suggestions that clearly reference the specific rule, sub-rule, or form number relevant to their recommendation.
Submission Process via E-Filing Portal
To facilitate this consultation, the CBDT has launched a dedicated utility on the e-filing portal, accessible at:
https://eportal.incometax.gov.in/iec/foservices/#/pre-login/ita-comprehensive-review
The portal has been live since 4th February 2026 and allows stakeholders to submit inputs after providing their name and mobile number, followed by an OTP-based verification process.
All feedback will be compiled and reviewed by the CBDT before issuing the final notification of the Income-tax Rules and Forms.
Emphasis on Inclusive Consultation
This initiative reflects the CBDT’s commitment to a transparent, participatory, and consultative approach, ensuring that the rules and forms under the Income-tax Act, 2025 are practical, clear, and efficient for taxpayers, professionals, and government authorities alike.
Stakeholders from various sectors, including tax practitioners, corporates, and individuals, are encouraged to actively engage in the review process to help shape India’s tax compliance framework.
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