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IT Act 2025 to come into effect 1 April, rules, forms to be notified
The Statesman Delhi
|February 02, 2026
The Income Tax Act, 2025 is slated to come into effect from 1 April 2026, and the simplified Income Tax Rules and Forms will be notified in due course giving adequate time to taxpayers to acquaint themselves with its requirements, Union Finance Minister Nirmala Sitharaman said on Sunday.
The forms have been redesigned for simpler understanding and compliance for ordinary citizens, she said.
Sitharaman proposed to constitute a Joint Committee of Ministry of Corporate Affairs and Central Board of Direct Taxes for incorporating the requirements of Income Computation and Disclosure Standards (ICDS) in the Indian Accounting Standards (IndAS).
Separate accounting requirement based on ICDS will be done away with from the tax year 2027-28.
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