Greater Noida: 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:
- Simplification of Language
- Reduction of Litigation
- Reduction of Compliance Burden
- 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.
