E-filing portal to support both old, new tax laws
Starting April 1, 2026, India's Income Tax e-filing portal will support both the old (1961) and new (2025) tax laws.
This is part of a move to make taxes simpler, with the new act kicking in for income earned from April 2026 onwards.
If you're filing for earlier years, the old rules still apply until those cases are wrapped up.
Transitioning to new rules
The portal will update services by April 1 and make an initial set of new forms available (54 of 190); the remaining forms will be phased in during FY2026-27.
For income earned in fiscal year 2025-26, you'll still use the old forms: deadlines stay July 31 or August 31 depending on your ITR type.
From June 2026, advance tax payments under the new rules begin.
Why the switch matters
This switch is all about making taxes less confusing: fewer rules (under the draft Income-tax Rules, 2026, the number of rules is proposed to be reduced from 511 to 333) and fewer forms (the draft rules propose cutting forms from 399 to 190; this is a proposal under the draft rules, not a finalized count).
With ₹1,200 crore set aside for technology upgrades and staggered deadlines to smooth things out, it should mean fewer headaches for everyone filing returns.