The Central Board of Direct Taxes (CBDT), on March 30, 2026, issued the Income-tax (Eighth Amendment) Rules, 2026, under sections 139 and 295 of the Income-tax Act, 1961. The amendment comes into force from March 31, 2026, and will apply to income tax returns filed for Assessment Year 2026–27.
The key change introduced is the substitution of Form ITR-V (Income Tax Return Verification Form) in Appendix II of the Income-tax Rules, 1962. This form is used for verification of returns filed without electronic verification across various ITR forms including ITR-1 (Sahaj), ITR-2, ITR-3, ITR-4 (Sugam), ITR-5, and ITR-7.
This update aligns the return verification process with current compliance requirements, ensuring proper authentication of returns where e-verification is not completed.
[Notification No. G.S.R. 232(E)]
