Central Board of Direct Taxes (CBDT) has invited stakeholders to provide input on the drafting of Income Tax Rules and related forms following the introduction of the Income Tax Bill, 2025, in Parliament. The Bill is currently under review by a Select Committee, and suggestions are being compiled for its consideration. This initiative aims to enhance clarity, simplify compliance, and eliminate outdated provisions in the Income Tax Rules, 1962.
Stakeholders can submit feedback under four key categories: (1) simplification of language, (2) reduction of litigation, (3) reduction of compliance burden, and (4) identification of redundant or obsolete rules and forms. To streamline the process, a dedicated utility has been launched on the e-filing portal, where users can submit their suggestions after OTP-based verification.
The consultation process is part of a broader effort to improve taxpayer experience by reducing administrative complexities and enhancing transparency. All submissions should specify the relevant provisions of the Income Tax Rules, 1962, including applicable sections or clauses. The portal for submissions has been live since March 8, 2025, and remains open to all stakeholders.
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
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New Delhi, 18th March, 2025
Press Release
Seeking stakeholders’ input for drafting Income-tax Rules and related forms consequent to the Income Tax Bill, 2025
The Income Tax Bill, 2025 has been introduced in Parliament and is currently under examination by the Select Committee for detailed consideration. Stakeholders are encouraged to continue submitting their suggestions on the provisions of the Bill, which will be compiled and forwarded to the Select Committee for its review.
In alignment with the comprehensive review of the Income-tax Act, 1961, an effort is underway to collect inputs and work on simplification of the associated Income Tax Rules and Forms. The objective of this initiative is to enhance clarity, reduce the compliance burden, and eliminate obsolete rules, making tax processes more accessible for taxpayers and other stakeholders. Additionally, streamlining the Rules and Forms aims to simplify tax compliance, improve taxpayer comprehension and ease of filing, lower administrative burdens and errors, and enhance transparency and efficiency.
As part of a wider consultative process, the committee formed to review the Rules and Forms invites inputs and suggestions from stakeholders in the following four categories:
1. Simplification of Language
2. Reduction of Litigation
3. Reduction of Compliance Burden
4. Identification of Redundant/Obsolete Rules and Forms
To facilitate this, a utility has been launched on the e-filing portal, which can be accessed through the following link:
https://eportal.incometax.gov.in/iec/foservices/#/pre-login/ita-comprehensive-review
The above link is live and accessible to all stakeholders from 08.03.2025 on the e-filing portal. Stakeholders can submit their inputs by entering their name and mobile number, followed by an OTP-based validation process.
All suggestions should clearly specify the relevant provision of the Income-tax Rules, 1962 (including the specific section, sub-section, clause, rule, sub-rule, or form number) to which the recommendation pertains under the aforementioned four categories.
(V. Rajitha)
Commissioner of Income Tax
(Media & Technical Policy) &
Official Spokesperson, CBDT
