Draft Rules and Forms Placed in Public Domain
As part of the consultative process, the proposed Income-tax Rules and Forms have been uploaded on the official Income Tax Department website at incometaxindia.gov.in.
The draft documents have been prepared after broad-based consultations and are aligned with the provisions of the Income-tax Act, 2025.
The CBDT has encouraged stakeholders to carefully examine the draft Rules and Forms and provide constructive suggestions that can help refine the final framework. The feedback received will be compiled and reviewed before the Rules and Forms are formally notified.
To streamline the consultation exercise, the CBDT has categorised feedback into four specific areas. These include simplification of language to make tax provisions easier to understand, reduction of litigation through clearer rules, lowering of compliance burden for taxpayers, and identification of redundant or obsolete Rules and Forms.
Stakeholders are required to clearly mention the relevant Rule, sub-rule or Form number to which their suggestion pertains, along with the specific category under which the input is being submitted.
New Utility Launched on E-Filing Portal
To facilitate easy submission of suggestions, the CBDT has launched a dedicated utility on the Income Tax Department’s e-filing portal.
The facility has been live since February 4, 2026 and is accessible to all stakeholders without requiring prior login. Users can submit their inputs by entering basic details such as name and mobile number, followed by OTP-based verification.
Focus on Transparency and Ease of Compliance
According to officials, the consultative approach reflects the government’s emphasis on transparency, taxpayer-friendly administration and ease of compliance. By involving stakeholders at the rule-making stage, the CBDT aims to minimise ambiguities and potential disputes once the new tax regime comes into force.
The move is also expected to help reduce litigation and compliance costs, particularly for small taxpayers and businesses, while ensuring that the Rules and Forms remain relevant in a rapidly evolving economic and technological environment.
Income-tax Act, 2025: A Major Tax Reform
The Income-tax Act, 2025 is designed to modernise India’s direct tax system by simplifying provisions, rationalising procedures and aligning tax administration with digital processes. The Act will replace the existing framework with effect from April 1, 2026.
Experts believe that the quality of subordinate legislation, including Rules and Forms, will play a crucial role in determining the success of the new law. The current consultation process is therefore seen as a critical step in ensuring effective implementation.
Way Forward
The CBDT has reiterated that all suggestions received through the portal will be examined in detail before finalising the Income-tax Rules and Forms. Stakeholders have been urged to participate actively and provide focused, actionable feedback.
Once notified, the final Rules and Forms will serve as the operational backbone of the Income-tax Act, 2025, shaping tax compliance and administration for the coming years.