CBDT has placed the Draft Income Tax Rules 2026, and accompanying forms in the public domain for stakeholder consultation ahead of their proposed notification. These draft rules are aligned with the Income Tax Act 2025, which is scheduled to come into force on 1st April 2026. Two navigators have also been released to map the old rules and forms to the new draft framework, enabling rule-wise and form-wise feedback. Inputs are invited across four areas i.e. simplification of language, reduction of litigation, reduction of compliance burden, and identification of redundant or obsolete Rules and Forms.
(Link: Press Release Dated 08/02/2026, Seek Input Draft Rules and Forms)
(Link: Draft Income Tax Rules 2026)
(Link: Navigator Income Tax Rules)
(Link: Draft Income Tax Forms 2026)