As part wider consultative process, CBDT has launched a utility on the e-filing portal to gather inputs and suggestions from stakeholders in four categories
An official agreement of the President in August 2025 has been obtained to Income Tax Act 2025. The Act shall come into force from 1st April 2026.
Before the final notification of the Income Tax Rules and Forms, the proposed rules and forms have been uploaded on the official website www.incometaxindia.gov.in to motivate wider stakeholder participation. The related income tax rules and pertinent forms have been created post-broad-based consultation to align with the norms of the Income Tax Act, 2025.
Stakeholders are motivated to analyse it and make recommendations, which shall be complied with and acknowledged for review before final notification.
As part of a consultative procedure, the Central Board of Direct Taxes (CBDT) invites recommendations and inputs from stakeholders in the following four categories:
- Simplified and Clearer Statutory Language
- Minimised Litigation and Disputes
- Lowered Compliance Burden for Taxpayers
- Identification and Removal of Redundant or Obsolete Rules and Forms
To streamline the same, a utility has been launched on the e-filing portal, which can be accessed via the link below-
Link: https://eportal.incometax.gov.in/iec/foservices/#/pre-login/ita-comprehensive-review
From 04.02.2026, the aforesaid link is live and accessible for all stakeholders on the e-filing portal. Stakeholders, via entering their name and mobile number, can file their inputs followed by an OTP-based validation process.
All suggestions must explicitly reference the related provision of the proposed Income-tax Rules or the respective Form number (including the specific rule, sub-rule, or form number) to which the recommendation relates under the aforementioned four categories.
