**Executive Summary**
This corrigendum, issued by the Ministry of Finance (Department of Revenue) on March 16, 2026, corrects a previous notification (G.S.R. 158(E)) dated March 5, 2026. The primary purpose is to amend the nomenclature of the specific income-tax rules mentioned in the original document. No new substantive rules or deadlines are introduced beyond this technical correction to the title of the rules.
**Key Points / Main Content**
* **Correction to Notification G.S.R. 158(E)**
* The document serves as a formal correction to the notification published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) on March 5, 2026.
* **Amendment of Rule Title**
* At page number 9, item 1 of the original notification, the title of the rules is being changed.
* The phrase "Income-tax (Amendment) Rules, 2026" is substituted with "Income-tax (First Amendment) Rules, 2026."
* **Administrative Details**
* The corrigendum is issued under Notification No. 20/2026/F. No. 370149/209/2026-TPL.
* The document was signed by Pradeep Sharma, Deputy Secretary to the Government of India.
**Impact Analysis**
**Tax Professionals and Legal Practitioners**
**Impact**
Individuals referencing the March 5, 2026, notification for compliance or litigation purposes may use an incorrect title if they are unaware of this corrigendum.
**Action Required**
Ensure that all legal citations, tax filings, and internal documentation refer to the corrected title: "Income-tax (First Amendment) Rules, 2026."
**Income Tax Department and Regulatory Bodies**
**Impact**
Official records and digital portals must reflect the accurate nomenclature to maintain regulatory consistency.
**Action Required**
Update internal databases and public-facing platforms to ensure the rules are correctly identified as the "First Amendment" of 2026.
Key Entities Referenced
Income-tax (First Amendment) Rules, 2026: The corrected title of the rules issued to amend the existing income-tax framework.
Central Board of Direct Taxes (CBDT): The primary regulatory authority under the Ministry of Finance responsible for issuing this corrigendum and managing direct tax administration.
Income-tax (Amendment) Rules, 2026: The original name of the rules as published in the previous notification, which is being substituted by this document.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-17032026-271016
CG-DxLx-xEG-I1D7H0x3x2x0 26-271016
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 183] नई दिल्ली, मगं लिार, मार् ड17, 2026/फाल्ग नु 26, 1947
No. 183] NEW DELHI, TUESDAY, MARCH 17, 2026/PHALGUNA 26, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
िजु िपत्र
नई दिल्ली, 16 मार्,ड 2026
आय-कर
सा.का.जन. 189(अ).— भारत सरकार, जित्त मंत्रालय, रािस्ट्ि जिभाग,(केंरीय प्रत्यक्ष कर बोडड) के रािपत्र, भारत
के रािपत्र म ें प्रकािनार्,ड असाधारण, भाग II, खंड 3, उपखंड (i) म ें प्रकाजित अजधसूर्ना धाररत स.ं सा.का.जन. 158 (अ)
दिनांक 5 मार्,ड 2026 म:ें–
i. पृष्ठ स.ं 9 पर, मि 1 म ें कोष्टकों, अंको तर्ा िब्िों के जलए “(1) इन जनयमों को आयकर जनयम संिोधन, 2026
कहा िाएगा।”, कोष्टकों, अंको तर्ा िब्िों को “(1) इन जनयमों को आयकर( पहला संिोधन) जनयम, 2026 कहा
िाएगा।” जिस्ट्र्ापन दकया िाएगा;
[अजधसूर्ना स.ं 20/2026/फा.स.ं 370149/209/2026-टीपीएल]
प्रिीप िमाड, उप सजर्ि
1908 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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.
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.