THEBUSINESSBYTES BUREAU

NEW DELHI, FEBRUARY 8, 2026

As India prepares for the implementation of the Income-tax Act, 2025 from April 1, 2026, the Central Board of Direct Taxes (CBDT) has invited stakeholders to participate in a comprehensive review of the proposed Income-tax Rules and Forms, marking a significant step towards a more consultative and transparent tax reform process.

The Income-tax Act, 2025 received Presidential assent in August last year, setting the stage for a new tax administration framework. In the run-up to its enforcement, the CBDT has uploaded the draft Income-tax Rules and corresponding Forms on the official income tax website, www.incometaxindia.gov.in, to seek feedback before their final notification.

According to the CBDT, the proposed Rules and Forms have been drafted following broad-based consultations to ensure alignment with the provisions of the new Act. The current public review aims to widen stakeholder participation and refine the framework further based on practical insights from taxpayers, professionals, and other interested parties.

Stakeholders have been encouraged to examine the draft documents and submit suggestions across four identified focus areas: simplification of language, reduction of litigation, easing of compliance burden, and identification of redundant or obsolete rules and forms. The inputs received will be compiled and examined by the Board prior to finalising the Rules and

FormsTo facilitate this process, the CBDT has launched a dedicated utility on the income tax e-filing portal. The facility, which went live on February 4, 2026, is accessible to all stakeholders and allows users to submit suggestions through an OTP-based validation after entering their name and mobile number. The utility can be accessed via the e-filing portal at https://eportal.incometax.gov.in/iec/foservices/#/pre-login/ita-comprehensive-review

The Board has emphasised that all submissions should clearly mention the specific provision of the proposed Income-tax Rules or the relevant Form number, including the rule, sub-rule or form reference, under which the recommendation is being made.