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Core Purpose

This corrigendum amends Notification G.S.R. 158(E) dated 5th March, 2026, by substituting the short title of the Income-tax (Amendment) Rules, 2026, to the Income-tax (First Amendment) Rules, 2026.

Detailed Summary

The Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), issued Corrigendum G.S.R. 189(E) on 16th March, 2026. This corrigendum corrects its previous Notification G.S.R. 158(E), dated 5th March, 2026, which was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i). Specifically, at page number 9, in item 1, the text "(1) These rules may be called the Income-tax (Amendment) Rules, 2026." is substituted with "(1) These rules may be called the Income-tax (First Amendment) Rules, 2026.". This correction pertains to the short title of the Income-tax Rules. The notification is identified by F. No. 370149/209/2026-TPL and Notification No. 20/2026, and is signed by Pradeep Sharma, Dy. Secy.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-17032026-271016 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 183] NEW DELHI, TUESDAY, MARCH 17, 2026/PHALGUNA 26, 1947 1908 GI/2026 MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF DIRECT TAXES) CORRIGENDUM New Delhi, the 16th March, 2026 INCOME-TAX G.S.R. 189(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. 158(E), dated 5th march, 2026:— (i) at page number 9, in item 1, for the bracket, figures and words “(1) These rules may be called the Income-tax (Amendment) Rules, 2026.", the bracket, figures and words “(1) These rules may be called the Income-tax (First Amendment) Rules, 2026." shall be substituted; [Notification No. 20/2026/F. No. 370149/209/2026-TPL] PRADEEP SHARMA, Dy. Secy.

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