The Income-tax Return (ITR) forms pertaining to the first tax year 2026–27 shall be notified prior to Financial Year 2027–28, since the ITR forms relating to the Income-tax Act, 2025 would require consequential modifications arising from amendments to the said Act made in the Union Budget, 2026.

Further, the process of consolidation and simplification of the Income-tax Return forms, which is intended to be made effective for the Assessment Year 2026–27, is currently underway and the revised ITR forms shall be notified in accordance with the provisions of the Income-tax Act, 1961.A document with text on it AI-generated content may be incorrect.