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

The Income Tax Department has introduced the second set of statutory forms under the Income Tax Rules, 2026 on the e-Filing Portal. As part of its ongoing efforts to simplify tax compliance and improve taxpayer services, 13 additional statutory forms, including quarterly forms, have now been made available online. This enhancement is expected to make statutory form filing more convenient and accessible for taxpayers, deductors, and other reporting entities.

What Has Been Introduced?

The Income Tax Department has enabled 13 more statutory forms under the Income Tax Rules, 2026 on the e-Filing Portal. These forms form part of the compliance framework under the Income-tax Act, 2025 and are intended to facilitate electronic filing of various statutory statements and declarations.

According to the official announcement, taxpayers should refer to the Form Navigator and the Income Tax Rules, 2026 for the applicability, filing requirements, and instructions relating to each form.

How to Access the Forms

The newly enabled forms can be accessed through the following path on the e-Filing Portal:

1. e-File

2. Income Tax Forms

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3. File Income Tax Forms

4. Forms as per Income Tax Act, 2025

5. Select the applicable form

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This centralized navigation allows taxpayers to locate and submit the relevant statutory form based on their compliance requirements.

Why This Update Matters

The rollout of additional statutory forms offers several benefits:

• Enables electronic filing of more statutory and quarterly compliance forms.

• Improves ease of compliance through a unified online platform.

• Reduces dependence on manual processes.

• Supports the implementation of the Income-tax Act, 2025 and the Income Tax Rules, 2026.

• Provides taxpayers with guided assistance through the Form Navigator available on the portal.

Important Points for Taxpayers

• Ensure that the correct statutory form is selected before filing.

• Carefully review the Form Navigator and the relevant provisions of the Income Tax Rules, 2026.

• Keep supporting records and information ready before submitting any statutory form.

• Verify that filings are completed within the prescribed due dates applicable to the respective form.

Official Reference

The Income Tax Department announced on 30 June 2026 that the second set of statutory forms under the Income Tax Rules, 2026 has been rolled out on the e-Filing Portal. Taxpayers can access these forms under "Forms as per Income Tax Act, 2025" and are advised to consult the Form Navigator and the Income Tax Rules, 2026 for detailed guidance.

Conclusion

The availability of these additional statutory forms marks another important step in the digital implementation of the Income-tax Act, 2025. Taxpayers, businesses, and tax professionals should familiarize themselves with the newly available forms and ensure timely compliance using the e-Filing Portal.

For expert guidance on this topic, contact your tax professional today.