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Core Purpose

This notification issues a corrigendum to G.S.R. 231(E), dated 30th March, 2026, making several corrections to a previous income-tax notification.

Detailed Summary

The Ministry of Finance, Department of Revenue (Central Board of Direct Taxes) issued Corrigendum G.S.R. 267(E) on April 10, 2026, to amend its previous notification G.S.R. 231(E), dated 30th March, 2026, which was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i). This corrigendum specifies nine distinct corrections across various schedules. Key amendments include interchanging greyed and blank cells in Schedule-I for rows 2024-25 and 2025-26; omitting row items A(4)(a)(i) and A(4)(a)(ii) from Schedule CG; inserting a new sub-row (8) in Schedule CG under row A for "Pass Through Income/Loss in the nature of Short Term Capital Gain" (referencing Schedule PTI); deleting a sub-row 'a' under row B9 in Schedule-CG; substituting "B12a" with "B11a" in row E of Schedule-CG; removing grey colour from blank cells in Schedule OS, row 10(3b); interchanging greyed and blank cells in Schedule-CYLA, Sl. No. xiv; and substituting "(total of 2xv, 3xv and 4xv of Schedule CYLA)" with "(total of 2xiv, 3xiv and 4xiv of Schedule CYLA)" in Part B-TI, specifically in Part B1, row 12 and Part B3, row 8. This corrigendum is referenced as Notification No. 62/2026/F. No. 370142/10/2026-TPL and signed by PRADEEP SHARMA, Dy. Secy.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-10042026-271704 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 247] NEW DELHI, FRIDAY, APRIL 10, 2026/CHAITRA 20, 1948 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) CORRIGENDUM New Delhi, the 10th April, 2026 INCOME-TAX G.S.R. 267(E). — In the notification of the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 231(E), dated 30th March, 2026:— (i) at page number 52, in schedule-I, greyed cells under column (14) and (15) of row 2024-25 shall be interchanged with blanks cells under column (14) and (15) in row 2025-26; (ii) at page number 64, in schedule CG, row item A(4)(a)(i) and row item A(4)(a)(ii) shall be omitted; (iii) at page number 65, in schedule CG, under row A, for sub-row (8), the following sub-row shall be inserted, namely,- +---+-------------------------------------------------------------------------------------------------------+----+ | 8 | Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A8a + A8b | A8 | | | + A8c) | | +---+-------------------------------------------------------------------------------------------------------+----+ (iv) at page number 68, in schedule-CG, under row B9, one sub-row 'a' shall be deleted; (v) at page number 70, in schedule-CG, in row E, letters and figures "B12a" shall be substituted with "B11a"; (vi) at page number 74, in schedule OS, in row 10(3b), grey colour of the blank cells under column "upto 15/6" and "from 16/6 to 15/9" shall be removed; (vii) at page number 78, in schedule-CYLA, in Sl. No. xiv, greyed cells under (4) shall be interchanged with blank cells under column (5); (viii) at page number 87, in Part B-TI, in part B1, in row 12, for the figures and letters “(total of 2xv, 3xv and 4xv of Schedule CYLA)", the figures and letters “(total of 2xiv, 3xiv and 4xiv of Schedule CYLA)" shall be substituted; (ix) at page number 89, in Part B-TI, in part B3, in row 8, for the figures and letters “(total of 2xv, 3xv and 4xv of Schedule CYLA)", the figures and letters “(total of 2xiv, 3xiv and 4xiv of Schedule CYLA)" shall be substituted. [Notification No. 62/2026/F. No. 370142/10/2026-TPL] PRADEEP SHARMA, Dy. Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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