Quick Summary
Income-tax Act, 2025 is to come into force from the 1st of April, 2026. Draft Income-tax Rules, 2026 and forms forming part of these Rules have been framed. These Rules are required to be notified shortly. Prior to the said notification, it has been decided to place the draft Income-tax Rules, 2026
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FAQ :
The Income-tax Act, 2025 is set to come into force from the 1st of April, 2026, and the draft Income-tax Rules, 2026 are being prepared for notification shortly thereafter.
The draft Income-tax Rules, 2026 and associated forms will be available for public feedback for a period of 15 days, concluding on 22nd February 2026.
The new rules and forms aim to simplify tax compliance, reduce the burden on taxpayers, and enhance user experience through simplified language, smart forms with pre-fill capabilities, and automated reconciliation.
The draft Income-tax Rules, 2026 contain 333 rules and 190 forms, a reduction from the Income-tax Rules, 1961 which had 511 rules and 399 forms.
Yes, two navigators are provided: one mapping old rules to the new draft rules, and another mapping old forms to the new draft forms, to guide stakeholders and the public.
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