New Delhi, Feb. 10 -- Tax simplification should make us happy. After all, who wants a complicated tax law?

That is precisely what the government set out to do by introducing the Income-tax Act, 2025-effectively a rewrite of the six-decade-old Income-tax Act, 1961 using clearer language and better-organized sections. Following its passage, the government has now released the draft Income-tax Rules, 2026 for public consultation, with implementation scheduled from April 2026.

The headline message is reassuring: consolidation, rationalization and smarter compliance through pre-filled returns.

But scratch the surface and a familiar contradiction appears. Administrative simplification may be advancing, but taxpayer decision-making, especiall...