The Central Board of Direct Taxes (CBDT) on March 30, 2026, issued the Income-tax (Ninth Amendment) Rules, 2026, to further amend the Income-tax Rules, 1962.
The following has been stated namely: -
• Form ITR-U regarding the ITR for updated return has been inserted.
This shall come into force on March 30, 2026.
[Notification No. G.S.R. 233(E)]