Rollout of Second Set of Statutory Forms under Income Tax Rules, 2026

Introduction

In a move to further streamline tax compliance and improve user experience, the Income Tax Department has rolled out the second set of statutory forms on the e-Filing Portal. This update introduces 13 additional forms, including quarterly forms, now available for electronic filing under the Income Tax Rules, 2026.

Key Highlights

• Total forms released: 13 new statutory forms
• Purpose: To simplify compliance and enhance accessibility for taxpayers
• Availability: These forms can now be filed directly through the e-Filing Portal

Access Path on the Portal

Taxpayers can locate and file these forms through the following navigation path:

1. e-File → Income Tax Forms → File Income Tax Forms

2. Forms as per Income Tax Act, 2025 → Select the applicable form

This structured access ensures ease of use and consistency across all statutory filings.

Forms Covered

The newly released set includes several quarterly compliance forms relevant to various categories of taxpayers. These forms are designed to support reporting obligations under the Income Tax Act, 2025, and related rules. Taxpayers are encouraged to refer to the Navigator feature on the portal and consult the Income Tax Rules, 2026 for detailed instructions and applicability.

Significance of the Update

• Enhanced digital compliance: Expands the scope of e-filing for statutory forms.
• Improved taxpayer experience: Reduces manual intervention and simplifies submission.
• Alignment with modernization goals: Supports the government's initiative for a fully digital tax administration ecosystem.

Advisory for Taxpayers

Before filing, taxpayers should:

• Review the form-specific instructions available on the portal.
• Ensure accurate data entry to avoid validation errors.
• Refer to official notifications or circulars issued by the Central Board of Direct Taxes (CBDT) for any clarifications.

Conclusion

The rollout of these 13 statutory forms marks another step toward a more efficient and transparent tax filing system. Taxpayers should familiarize themselves with the new forms and filing process to ensure timely compliance.