CBDT introduces 'smart forms' under new Income Tax Act
The Central Board of Direct Taxes (CBDT) is introducing "smart forms" under the new Income Tax Act, 2025, set to go live from April 1, 2026.
These forms are designed to make tax filing less stressful and more user-friendly for everyone—from freelancers to small business owners.
How smart forms work
Smart forms will automatically fill in your basic info using existing taxpayer data, so there's less typing and fewer mistakes.
The language is clearer, with handy notes and tables to guide you.
Plus, two navigators help you match old rules and forms with the new system—no more guesswork.
Draft rules and forms open for public feedback
Draft rules and forms are now up for public feedback until February 22, 2026.
The overhaul also slashes the number of rules from 511 to 333 and trims down forms by half—meaning less paperwork for everyone.
Your input can help shape how easy (or not) the final version will be.
In the end, it's all about making your life easier
If taxes have ever felt confusing or overwhelming, these changes could make things a lot smoother from April 1, 2026.
By cutting red tape and making everything clearer, CBDT hopes filing taxes won't be such a headache—and your feedback can help make sure it actually works that way.