The Ministry of Finance (MoF) on March 30, 2026, issued the Income-tax (Third Amendment) Rules, 2026 to further amend the Income-tax Rules, 1962.
The following amendments have been stated:
• In the Income-tax Rules, 1962, in Appendix-II, FORM ITR-2 has been substituted.
They shall come into force with effect from the 31st day of March, 2026 and shall apply in respect of returns filed for A.Y. 2026-27.
The amended Form has been attached to the document below.
[Notification No. G.S.R. 227(E)]