<h1>Income Tax Act 2025: ITR and TDS forms, rules to be notified by January for April 1, 2026 start</h1> The tax authority said ITR forms and rules under the simplified Income Tax Act, 2025 will be notified by January to allow taxpayers time to adapt ahead of the Act's commencement on April 1, 2026. Forms including ITR and TDS quarterly returns are being redesigned by the systems directorate with the tax policy division to be taxpayer-friendly; rules will be vetted by the law department and laid before Parliament. The new law simplifies language and structure without changing tax rates, reducing sections, chapters and wordage and replacing dense text with tables and formulas.