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Core Purpose

This corrigendum amends specific entries and omissions within various income-tax schedules of a previous notification issued by the Central Board of Direct Taxes.

Detailed Summary

The Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), issued a corrigendum, G.S.R. 263(E), on April 10, 2026, to rectify its earlier notification G.S.R. 227(E), dated March 30, 2026, which was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i). The amendments include: substituting "6c - 6d" with "5c – 5d" in row B(5)(e) of schedule CG on page 46; replacing "B12a" with "B11a" in the marginal heading of row E in schedule-CG on page 49; removing the grey colour from blank cells in table F of schedule-CG on page 50; omitting column (1b) in schedule-112A on page 50; omitting column (1b) in schedule-115AD(1)(b)(iii) proviso on page 51; substituting the words "dxx" with "dxxi" in row 2(d) of schedule OS on page 53; removing the grey colour from blank cells under columns "upto 15/6" and "from 16/6 to 15/9" in row 10(3b) of schedule OS on page 55; replacing the figures and letters "2xv” with “2xiv" in row xi of schedule CFL on page 58; and substituting the letter “w” with the letter "v" in row 11 of part B-TI on page 68. This corrigendum is identified as Notification No. 58/2026/F. No. 370142/6/2026-TPL and is signed by PRADEEP SHARMA, Dy. Secy.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-10042026-271713 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 243] NEW DELHI, FRIDAY, APRIL 10, 2026/CHAITRA 20, 1948 2591 GI/2026 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) CORRIGENDUM New Delhi, the 10th April, 2026 INCOME-TAX G.S.R. 263(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. 227(E), dated 30th March, 2026:— (i) at page number 46, in row B(5)(e) of schedule CG, for figures and letters "6c - 6d", figures and letters "5c – 5d" shall be substituted; (ii) at page number 49, in schedule-CG, in marginal heading of row E, words and figures "B12a" shall be substituted by words and figures "B11a"; (iii) at page number 50, in schedule-CG, in table F grey colour of the blank cells shall be removed; (iv) at page number 50, in schedule-112A, column (1b) shall be omitted; (v) at page number 51, in schedule-115AD(1)(b)(iii) proviso, column (1b) shall be omitted; (vi) at page number 53, in schedule OS, in row 2(d), for the words "dxx", the words "dxxi" shall be substituted; (vii) at page number 55, 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; (viii) at page number 58, row xi of schedule CFL, for the figures and letters "2xv”, figures and letters “2xiv" shall be substituted; (ix) at page number 68, row 11 of part B-TI, for the letter “w”, letter "v" shall be substituted; [Notification No. 58/2026/F. No. 370142/6/2026-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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