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.
