Draft Income-Tax Rules Open For Public Comments: How Taxpayers Can Submit Feedback

The Income Tax Department (IT Department) issued the draft Income Tax Rules, 2026, last week. These rules are proposed to take effect from April 1, 2026, replacing the existing Income Tax Rules of 1962. However, before the rules are finalised and made effective, the government has invited comments from the members of the public and other stakeholders on the new draft rules, new forms, etc. Note that these rules will be under the new Income Tax Act, 2025, slated to be effective from April 1, 2026, replacing the Income Tax Act, 1961.  

Draft Income Tax Rules, 2026: Four Categories For Feedback

There are four categories for which the taxpayers and other members of the public can give feedback. These include:

·       Simplification of Language: to make tax rules and forms easy to understand

·       Litigation Reduction: to identify rules leading to frequent disputes and reduce them

·       Obsolete Provisions: to suggest the removal of outdated and redundant rules or forms

·       Compliance Reduction: to streamline documentation and procedural requirements to reduce compliance burden

The new draft rules aim to simplify the language of the Act so that it becomes easily understandable for taxpayers. At present, there are 511 rules and 399 forms, which are proposed to be replaced by 333 rules and 190 forms. The rules have been simplified language-wise, and efforts have been made to remove the redundancy. Still, people can give suggestions if there is something else that needs to be incorporated, changed, or made easier.

The government has opened the window for comments on the draft rules for the public. This is available on the official Income Tax e-filing portal, on which anyone can send their feedback for the draft rules and the forms.

How To Submit Feedback?

• Visit the official income tax e-filing portal

• Enter your name and the mobile number

  Verify with the OTP

• A new window will open showing two options: Forms and Rules

• Select one option and write the particular form or rule in the box

• Write the feedback in the subsequent four boxes related to four categories (language simplification, litigation reduction, redundant provisions, and reducing compliance burden)

• Submit the feedback

The tax rules are being updated after six decades, and if you have something to comment on the draft rules or the tax forms, there is still time. The last date to submit the feedback is February 22, 2026.