The Ministry of Finance has announced that the Central Board of Direct Taxes is seeking stakeholder inputs on the proposed Income-tax Rules and Forms framed under the Income-tax Act, 2025, which will come into force from 1 April 2026. Ahead of final notification, the draft Rules and Forms have been uploaded on the official income-tax website to encourage wider participation and ensure alignment with the new Act. These drafts were prepared following broad-based consultations. To streamline feedback, a dedicated utility has been launched on the e-filing portal and has been live since 4 February 2026, allowing stakeholders to submit suggestions through an OTP-based process. Inputs are invited across four areas: simplification of language, reduction of litigation, reduction of compliance burden, and identification of redundant or obsolete Rules and Forms. Stakeholders must clearly reference the specific rule, sub-rule, or form number relevant to their suggestions, which will be compiled and reviewed before finalisation.
Ministry of Finance
CBDT seeks stakeholders’ inputs on proposed Income-tax Rules and Forms related to Income Tax Act, 2025
As part wider consultative process, CBDT has launched a utility on the e-filing portal to gather inputs and suggestions from stakeholders in four categories
Posted On: 08 FEB 2026 11:06AM by PIB Delhi
The Income-tax Act, 2025 received the assent of the President in August 2025. The Act will come into effect from 1st April 2026.
Before final notification of the Income Tax Rules and Forms, to encourage wider stakeholder participation, the proposed Income Tax Rules and Forms have been uploaded on the official website: www.incometaxindia.gov.in. The corresponding Income-tax Rules and related Forms have been prepared after broad-based consultation to align with the provisions of the Income-tax Act, 2025.
Stakeholders are encouraged to study the same and make suggestions, which will be compiled and considered for review before final notification.
As part of a wider consultative process, the Central Board of Direct Taxes (CBDT) 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 04.02.2026 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 proposed Income-tax Rules or the proposed Form no (including the specific rule, sub-rule, or form number) to which the recommendation pertains under the aforementioned four categories.
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