CBDT releases draft Income-tax Rules, 2026 for feedback; rules cut from 511 to 333 and forms from 399 to 190
The Central Board of Direct Taxes (CBDT) placed the draft Income-tax Rules, 2026 and forms in the public domain on 7 February 2026, inviting feedback for 15 days until 22 February 2026.
Summary
The Central Board of Direct Taxes placed the draft Income-tax Rules, 2026 and related forms in the public domain on 7 February 2026 for stakeholder and public feedback for 15 days, until 22 February 2026. The rules are framed under the Income-tax Act, 2025, which received Presidential assent in August 2025 and comes into force on 1 April 2026. According to the CBDT note, as reported by The Times of India and TaxGuru, the draft cuts the number of rules from 511 in the Income-tax Rules, 1962 to 333, and forms from 399 to 190, by removing redundancy and consolidating provisions. On 8 February the CBDT said a utility on the e-filing portal, live since 4 February, takes suggestions in four categories: simplification of language, reduction of litigation, reduction of compliance burden, and identification of redundant or obsolete rules and forms.
Key facts
- Released
- 7 February 2026
- Feedback window
- 15 days, until 22 February 2026
- Parent law
- Income-tax Act, 2025 — assent August 2025, in force 1 April 2026
- Size
- Rules 511 → 333; forms 399 → 190
- Feedback categories
- Simpler language, less litigation, lower compliance burden, redundant rules/forms
Practice MCQs 3 questions
Until which date could stakeholders send feedback on the draft Income-tax Rules, 2026 released on 7 February 2026?
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Correct answer: B — 22 February 2026
The draft rules and forms were kept in the public domain for 15 days, up to 22 February 2026.
How many rules does the draft Income-tax Rules, 2026 contain, compared with 511 in the Income-tax Rules, 1962?
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Correct answer: C — 333
The draft has 333 rules and 190 forms, against 511 rules and 399 forms in the 1962 Rules.
Consider the following about the Income-tax Act, 2025 and its draft rules: 1. The Act comes into force on 1 April 2026. 2. The draft rules reduce the number of forms from 399 to 190. Which of the above is/are correct?
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Correct answer: C — Both 1 and 2
Both are correct. The Act, which received assent in August 2025, comes into force on 1 April 2026, and the draft rules cut forms from 399 to 190.