The Central Board of Direct Taxes (CBDT) has invited stakeholders to submit suggestions on the proposed Income-tax Rules and Forms under the Income Tax Act 2025, as part of a wider consultative process ahead of the Act’s implementation.
The Income Tax Act 2025 received the assent of the President in August 2025 and is scheduled to come into effect from April 1, 2026.
Income Tax Act 2025: Consultation on Proposed Rules and Forms
To encourage wider participation before the final notification of the Income-tax Rules and Forms, the proposed drafts have been uploaded on the official website of the Income Tax Department: www.incometaxindia.gov.in.
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According to CBDT, 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.
Stakeholders have been encouraged to review the proposed drafts and submit suggestions. These inputs will be compiled and considered before the final notification of the Rules and Forms.
As part of this consultative process, CBDT is inviting 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 participation, CBDT has launched a utility on the e-filing portal to collect inputs and suggestions from stakeholders.
The utility can be accessed at: https://eportal.incometax.gov.in/iec/foservices/#/pre-login/ita-comprehensive-review/.
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The link has been live and accessible to all stakeholders on the e-filing portal since February 4, 2026.
Stakeholders can submit their inputs by entering their name and mobile number, followed by an OTP-based validation process.
CBDT has stated that all suggestions should 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, under the four consultation categories.
