India has launched a public consultation on the proposed Income-tax Rules and related Forms under the Income-tax Act, 2025, inviting inputs on simplification, litigation reduction, compliance burden, and removal of obsolete provisions ahead of final notification.
India’s Central Board of Direct Taxes (CBDT), under the Ministry of Finance’s Department of Revenue, has launched a consultation seeking stakeholder inputs on the proposed Income-tax Rules and related Forms connected to the Income-tax Act, 2025.
This announcement was made on 8 February 2026.
The Income-tax Act, 2025 received the assent of the President in August 2025 and is set to come into effect from 1 April 2026. The corresponding Income-tax Rules and related Forms have been prepared following broad-based consultation to align with the provisions of the Income-tax Act, 2025.
Prior to final notification, the proposed Income-tax Rules and Forms have been uploaded on the official website, www.incometaxindia.gov.in, to encourage wider stakeholder participation. Stakeholders are invited to study the drafts and submit suggestions, which will be compiled and reviewed before finalisation.
As part of the consultative process, the Income Tax Department is seeking inputs under four categories: simplification of language; reduction of litigation; reduction of compliance burden; and identification of redundant or obsolete Rules and Forms.
To facilitate submissions, a dedicated utility has been launched on the e-filing portal and can be accessed at https://eportal.incometax.gov.in/iec/foservices/#/pre-login/ita-comprehensive-review. The link has been live and accessible to all stakeholders since 4 February 2026.
Stakeholders may submit their inputs by providing their name and mobile number, followed by an OTP-based validation process. All suggestions must clearly specify the relevant provision of the proposed Income-tax Rules or the proposed Form number, including the specific rule, sub-rule, or form number, to which the recommendation relates under the stated categories.
