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Core Purpose

This corrigendum issues corrections to Notification G.S.R. 226(E) dated 30th March, 2026, specifically concerning amendments to Schedule-IT in Form ITR-1 and changes within Form ITR-4.

Detailed Summary

The Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, issued a corrigendum, G.S.R. 262(E), on April 10, 2026, from New Delhi. This corrigendum addresses specific errors in their previous notification, G.S.R. 226(E), dated March 30, 2026. The amendments are as follows: First, at page 19 of the original notification, Schedule-IT in Form ITR-1 is to be substituted with a new schedule containing columns for BSR Code, Date of Deposit, Serial Number of Challan, and Tax paid. Second, at page 21, in Form ITR-4, within Part B (Gross Total Income) and under Schedule Salary, row B2, sub-row (ii) shall be renumbered as sub-row (iii) after the existing sub-row (ii). Third, also at page 21, in Form ITR-4, Part B, row B2, sub-row (iv), item-a, the letters "Iva" shall be substituted with "iva". This corrigendum is officially referenced as Notification No. 57/2026/F. No. 370142/5/2026-TPL and is signed by Pradeep Sharma, Deputy Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-10042026-271717 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 242] NEW DELHI, FRIDAY, APRIL 10, 2026/CHAITRA 20, 1948 2590 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. 262(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. 226(E), dated 30th March, 2026:— (i) at page number 19, in Form ITR-1, for Schedule-IT, the following schedule-IT shall be substituted, namely, — +-----------+-----------------+--------------------------+----------+ | BSR Code | Date of Deposit | Serial Number of Challan | Tax paid | +===========+=================+==========================+==========+ | Col(1) | Col(2) | Col(3) | Col(4) | +-----------+-----------------+--------------------------+----------+ | R1 | | | | +-----------+-----------------+--------------------------+----------+ | R2 | | | | +-----------+-----------------+--------------------------+----------+ (ii) 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); (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. 57/2026/F. No. 370142/5/2026-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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