CBDT

ITR-5 Form Notification 60/2026 Corrigendum

The Central Board of Direct Taxes (CBDT) has issued a corrigendum to Notification No. 60/2026, correcting two typographical errors in the ITR-5 income tax return form. The first correction fixes Schedule CG at page 107, row A8, inserting missing plus signs between variables in the formula. The second correction, at page 119 in Schedule UD, row v, changes the roman numeral reference from 'xvi' to 'xv' in columns (4) and (5) of the BFLA schedule. These are technical corrections to form instructions that do not create new compliance obligations.

CBDT Corrigendum to ITR-2 Notification No. 58/2026, April 10

The CBDT issued a corrigendum correcting nine typographical and formatting errors in Notification No. 58/2026 relating to the ITR-2 income tax return form. Corrections include substitution of figure references in schedule CG (row B(5)(e) and marginal heading), removal of column (1b) from schedules 112A and 115AD, substitution of word references in schedule OS (rows 2(d) and 10(3b)), and letter substitution in schedule CFL and part B-TI. Taxpayers and tax professionals filing ITR-2 should ensure they use the corrected form version when preparing returns.

CBDT Corrigendum to ITR-7 Form Notification 62/2026

The Central Board of Direct Taxes (CBDT) has issued a Corrigendum to Notification No. 62/2026, correcting the previously published ITR-7 income tax return form. The corrections span nine distinct amendments across multiple schedules, including interchanging grey and blank cells between fiscal years 2024-25 and 2025-26, omitting two row items from Schedule CG, inserting a new sub-row for Pass Through Income/Loss in Schedule CG, deleting a sub-row 'a' under row B9, substituting reference 'B12a' with 'B11a', removing grey cell formatting in Schedule OS, interchanging cells in Schedule CYLA, and correcting cross-references in Part B-TI from '2xv, 3xv and 4xv' to '2xiv, 3xiv and 4xiv'.

CBDT Corrigendum Notification No. 57/2026 Amends Form ITR-1 and ITR-4

The Central Board of Direct Taxes (CBDT) issued Corrigendum Notification No. 57/2026 dated 10th April 2026, correcting three items in the previously published G.S.R. 226(E) dated 30 March 2026. First, at page 19, the Schedule-IT in Form ITR-1 is substituted with a revised schedule. Second, at page 21, in Form ITR-4 Part B (Gross Total Income), under Schedule Salary in row B2, sub-row (ii) is renumbered as sub-row (iii). Third, in Form ITR-4 page 21, Part B row B2 sub-row (iv) item-a, the letters 'Iva' are replaced with 'iva'.

Corrigendum Notification 64/2026 - Income Tax Rules Textual Corrections

The Central Board of Direct Taxes (CBDT) issued Corrigendum Notification 64/2026 dated 16 April 2026, correcting errors in a prior notification G.S.R. 198(E) dated 20 March 2026. The corrections span pages 1664 through 2161 of the Income Tax Rules, comprising approximately 42 distinct textual amendments including section reference fixes (e.g., 'section 242' changed to 'rule 242', '263(2)' substitution in rule 165), spelling corrections (e.g., 'adjustme t' to 'adjustment', 'articulars' to 'Particulars'), bracket and numbering renumbering across multiple forms, removal of the 'Aadhaar' column from various Part B forms, and standardisation of annexure references. All corrections apply to the Income Tax Rules, 1962.

CBDT Corrigendum to Income-Tax Notification G.S.R. 233(E) on ITR-V Form Row A10

The Central Board of Direct Taxes (CBDT) has issued a corrigendum dated 10 April 2026 to Notification G.S.R. 233(E) dated 30 March 2026. The correction relocates the text "Wrong heads of income chosen" to appear on a separate line following the existing phrase "Loss not reported correctly (In case of reduction of loss)" within Part A General Information at row (A10) of the income-tax return form. No substantive compliance obligations are altered; this is a formatting clarification. The corrigendum is signed by Pradeep Sharma, Deputy Secretary.

CBDT Corrigendum Notification 59/2026 - ITR-3 Form Corrections

The Central Board of Direct Taxes (CBDT) issued Corrigendum Notification 59/2026 on 10 April 2026, correcting three typographical errors in the previously published Notification G.S.R. 228(E) dated 30 March 2026 concerning the ITR-3 Income Tax Return Form. The corrections include removing the prefix 'i.' from 'Total (ic + ii)' in Schedule CG Part-B, substituting 'B13a' with 'B12a' in Schedule CG Part E, and removing grey cell colouring in Schedule OS. These are minor formatting corrections that do not alter any compliance obligations for ITR-3 filers.

CBDT Corrigendum to ITR-6 Notification – 11 Corrections Across Schedules

The Central Board of Direct Taxes (CBDT) issued Corrigendum Notification No. 61/2026 dated 10 April 2026, correcting Notification G.S.R. 230(E) dated 30 March 2026, which relates to ITR-6 (Income Tax Return form for companies). The corrigendum makes 11 corrections across multiple schedules of the form, including spelling corrections (QUITY to EQUITY in Part A – BS), row numbering adjustments (inserting row 16 in Part A – P&L, amending row 37 in Schedule BP), insertions and omissions in Schedule CG, and corrections to Schedules 112A, 115AD(1)(b)(iii), UD, and MATC. The corrigendum was signed by Pradeep Sharma, Deputy Secretary (CBDT).

CBDT Notifies ITR-2 Form for AY 2026-27

The Central Board of Direct Taxes has issued Notification No. 46/2026, dated March 30, 2026, substituting the Income Tax Return Form ITR-2 in Appendix-II of the Income-tax Rules, 1962, for Assessment Year 2026-27. The Income-tax (Third Amendment) Rules, 2026 come into force with effect from March 31, 2026. The revised ITR-2 form includes updated fields for personal information, residential status determination, filing status (original, revised, defective, or in response to notice under sections 139(9), 142(1), 148, or 153C), address details for communication, PAN and Aadhaar numbers, and schedules requiring disclosure of unlisted equity shares held during the previous year, along with thresholds for high-value transactions including deposits exceeding Rs. 1 crore in current accounts and electricity expenditure exceeding Rs. 1 lakh.

CBDT Notifies ITR-3 Form for AY 2026-27

The CBDT has substituted Form ITR-3 in Appendix II of the Income-tax Rules, 1962, via the Income-tax (Fourth Amendment) Rules, 2026, effective March 31, 2026, applicable to returns filed for Assessment Year 2026-27. The revised form includes updated personal information fields, communication address requirements, filing status verification questions, and new regime-selection tracking through Form 10IEA. New questions capture business/profession income status, prior-year ITR-3/4 filing history with Form 10IEA, and tax regime switching information for individuals and HUFs.

CBDT Notifies ITR-5 Form for Assessment Year 2026-27

The Central Board of Direct Taxes has substituted Form ITR-5 in Appendix-II of the Income-tax Rules, 1962 through the Income-tax (Fifth Amendment) Rules, 2026. The amended form, applicable for Assessment Year 2026-27, covers persons other than individuals, HUFs, companies, and ITR-7 filers, including firms, LLPs, AOPs/BOIs, cooperative societies, business trusts, and artificial juridical persons. The rules come into force from 31 March 2026.