CBDT issued corrigendum to Income-tax (Second Amendment) Rules, 2026

Apr 13, 2026 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Central Board of Direct Taxes (CBDT) on April 10, 2026, issued the Corrigendum to notification no. G.S.R. 226(E), dated March 30, 2026 regarding “Income-tax (Second Amendment) Rules, 2026

The following has been stated namely: -

• At page number 19, in Form ITR-1, Schedule-IT has been substituted.

• At page number 21, in Form ITR-4, in Part B (Gross Total Income), under Schedule Salary, in row B2, after sub-row (ii), sub-row (ii) shall be renumbered as sub-row (iii).

• At page number 21, in Form ITR-4, in Part B, in row B2, in sub-row (iv), in item-a, for the letters “Iva”, the letters “iva” shall be substituted.

[Notification No. G.S.R. 262(E)]


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